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About Rural Property Tax - Manufactured Homes

For tax purposes, a manufactured home is any structure designed to be towed or carried, whether or not it is equipped with wheels. It can provide space for housing, business offices, any other type of accommodation, shelter for equipment, storage, workshop, repair or manufacturing facilities. This definition also applies to floating manufactured homes that are anchored or secured for a period of 60 days or more.

If you own a manufactured home, you pay the same tax rates and charges as any residential property. You can also qualify for the Home Owner Grant Program and the Property Tax Deferment Program.

The status of the land on which your manufactured home is located affects how it is assessed and taxed:

If your manufactured home is in a manufactured home park or on land privately owned by someone other than yourself, it will be assessed and taxed in your name, separately from the land. The park or land owner will be assessed and taxed for the land.
If your manufactured home is on land you own and not in a manufactured home park, the home and the land will be assessed and taxed together in your name.

If your manufactured home is on aboriginal reserve land designated for lease to non-aboriginal occupiers-whether or not it is in a manufactured home park-your home and the land under it will be assessed and taxed together in your name.

 

Moving Your Manufactured Home

If you want to move your manufactured home, you must first obtain a tax clearance certificate for transport purposes, which indicates there are no unpaid taxes on the manufactured home. The certificate is available from your local Service BC-Government Agent office or the Surveyor of Taxes office in Victoria

If you move your manufactured home between October 1 and December 31, it will be assessed in its new location through the supplementary assessment process. You will receive an assessment notice and property tax notice in your new location.

Please see the brochure Paying Taxes on Manufactured Homes for more information.

 

 
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