Manufactured Housing Digest (Prebills)

Prebilled Manufactured Homes are manufactured homes that either have not been detitled or that do not have or qualify for homestead exemption. These manufactured homes are placed on their own digest, and are billed earlier in the year (generally in January/ February) than those properties listed on the regular digest.

The following facts apply to prebilled manufactured homes:

• On or before January 5th of each year, the Board of Assessors meets to approve the current year’s prebill digest.
• On or before January 5th of each year, the prebill manufactured housing digest is forwarded to the Tax Commissioner.
• Appeals can be filed on a manufactured home within 45 days of the date on the prebilled manufactued housing tax bill or by April 1st (Whichever occurs later).
• A temporary tax bill shall be issued for every manufactured home which is under appeal.
• Once the tax assessor's office has reached a determination regarding an appeal, it has 10 days to notify the tax commissioner of the final assessment.
• If no appeal has been filed and a manufactured homeowner believes that the tax on the manufactured home has been erroneously or illegally assessed or collected, the owner may file a request for a refund. The request may be filed within 3 years of the date of the payment of the taxes in question. Only errors of fact or law that have resulted in erroneous or illegal taxation shall be considered. A mobile home owner’s claim based on mere dissatisfaction with an assessment shall not constitute that assessment was erroneous or illegal and is not subject to a refund.