MHD Announcement: Statement of No Taxes Due Required with Applications for Statement of Ownership and Location

Except for homes already titled in a retailer’s inventory, all applications for statement of ownership and location (formerly known as a title) should include a statement from the tax assessor-collector which indicates that there are no personal property taxes due on the manufactured that may have accrued on each January 1 that falls within the 18 months before the date of sale. If taxes for the current year have not be billed, the tax office must estimate the taxes based on the previous year, collect the taxes, escrow them, and apply them when the taxes are billed.

How do I know what tax years fall within the 18 months prior to the date of sale?

Sales from Jan – June 30

1. Require a tax statement confirming that the previous year’s taxes were paid in full.
2. Requires a statement that the current year’s taxes have been estimated, paid, and held in escrow.

Sales from July 1 – September 31

Requires a statement that the present year’s taxes have been estimated, paid, and held in escrow.

Sales from October 1, - December 31

Requires a tax statement confirming that the present year’s taxes have been paid in full.