Jackson County, Oregon, USA

FINANCE DEPARTMENT
Jackson County Courthouse
10 South Oakdale Ave.
Medford, Oregon 97501

March 29, 2017
You are here : Taxation  >  Manufactured Homes  >  Demolishing
Demolishing a Manufactured Home

To demolish a manufactured home you need to provide proof of the destruction to the Taxation Office along with the old ownership document, if available. Proof of destruction documents include:

  1. Letter stating the home has been destroyed. (Letter must identify the home by county account number, LOIS home ID, year and make, size or dimensions of home, and date of destruction.)
  2. Picture before and after the destruction.
  3. Receipts from the demolition.

Taxes for the full year will be valid regardless of time of destruction, there is no proration of tax.

The tax year runs from July 1st through June 30, with tax statements mailed out by the 25th of October. Manufactured homes that are destroyed between July 1st and October 25th (or tax certification) will be required to prepay the tax for the current year.

Fee to record a demolish: No fee currently

Forms required:

DCBS form 440-5158 2952

Application for Reassessment of Destroyed or Damaged Property for homes destroyed between January 1st and July 1st.

Application for Reduction of Maximum Assessed Value of Demolished or Removed Buildings