If you own a manufactured home, you will be assessed and taxed like other residential property owners. The assessed value of the property won't include the value of the land if your manufactured home is:
- in a manufactured home park not on reserve land, or
- on land privately owned by someone other than yourself
If your manufactured home is destroyed in the current tax year, you are still responsible for paying the full property taxes for the year. To ensure the manufactured home is not taxed in the following year contact the Manufactured Home Registry or BC Assessment by December 31.
Move your manufactured home
To move your manufactured home, you must:
If you move your manufactured home anytime during the year, your property will continue to be assessed and taxed in its previous location for the year. Next year it will be assessed and taxed in its new location.
A tax clearance certificate for transport purposes indicates there are no unpaid taxes on the manufactured home. The certificate is available from the office that sent your tax notice.
If you apply for a tax clearance certificate before the annual property taxes are billed on May 31, you'll have to prepay the taxes based on an estimate of what the taxes will be. If you qualify, you may also claim the home owner grant when you make the prepayment if the home continues to be your principal residence.
If you want to move your manufactured home after May 31, you must pay all taxes before a tax clearance certificate is issued.
You must obtain and file the application to transport a manufactured home with BC Registries and Online Services or a Service BC Centre. For more information, contact BC Registries and Online Services.