A manufactured structure is categorized and assessed as personal or real property depending on certain factors. If the manufactured structure is located on a private lot and has the same ownership, it is considered real property. If a manufactured structure is located in a Mobile Home Park it is considered personal property. All manufactured structures in Jackson County are assessed using a mass appraisal system. This means that all manufactured structures of the same year and width are assessed at the same price per square foot and valued at its on-site value for each January 1st.
* Please note the following information regarding Ownership -
If there is a manufactured structure located on your property and the ownership on the manufactured structure is DIFFERENT than the ownership on the land, you will receive two separate tax statements, one for the land and one for the manufactured structure because of the difference in ownership.
Per Oregon statutes, in order for the manufactured structure and land to be included on the same tax statement, ownership names are required to be exactly the same on both land and manufactured structure. Please contact Treasury and Taxation at 541-774-6541 regarding changing title.