Mobile Homes

Minnesota requires all mobile/manufactured homes to be licensed as a motor vehicle in lieu of paying a property tax. The Motor Vehicle Division of the Department of Highways carried out the registration of these dwellings while the unlicensed homes were assessed by the assessor. This handling resulted in some mobile/manufactured homes escaping licensure or taxation. As a result, the laws relating to their treatment were changed in 1972, requiring them to be assessed and taxed at the county level by the assessor. Additionally, certain functions were also changed, namely the elimination of registration and revisions relating to the movement of mobile/manufactured homes.