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If you would like to have more detailed instructions, you may visit the Hunt County Tax Office Resale Department and ask to view the mobile home sale listing. If high bidder forfeits by not rendering payment, he/she may face legal proceedings for failure to do so. Under these circumstances the property would be awarded to the next highest bidder for that property. Interested bidders should arrive at the auction location 15 minutes early to allow time for registration and bidder number assignment. Have you ever wanted to tour a manufactured home for yourself?
The involvement of a real estate broker in what is otherwise a casual and isolated sale does not change the character of the sale so as to make the sale taxable. For example, Letter Ruling dealt with a piano tuner who occasionally helped his customers find buyers for their pianos. The piano tuner's activities included locating a buyer for a piano, obtaining an offer from the prospective buyer, and conveying the offer to the owner of the piano. The piano tuner did not have possession of the piano or the authority to transfer title to the buyer. Letter Ruling concluded that the piano tuner was not required to collect and pay sales tax on the owners' sales of pianos.
Manufactured Homes
Whether you own the land the mobile home is on can make a huge difference in the taxes you pay. And even if you don't own the land, you're not necessarily free from paying taxes on the property. Mobile homes also enter this market game with ups and downs, with the great difference that mobile homes or also known as trailers, never represent a capital gain, in the short, medium or long term. In this sense, it is NOT a good idea to buy a mobile home. By buying a mobile home, you are not subject to property tax or housing tax.
If the sale of a used mobile home is a casual and isolated sale, it is exempt from the sales tax. The Mobile Home Commission asked for an explanation of the application of the Massachusetts sales tax to sales of used mobile homes. The general property tax rate throughout California is limited to 1 percent of a property's assessed value. However, depending upon where your manufactured home is located, there may be other taxes or fees necessary to pay off any voter-approved general obligation bonds or other indebtedness which could result in a slightly higher overall property tax rate. You should contact your county auditor-controller's office to determine if any of these other taxes may apply to your manufactured home.
Sales Tax Bulletin - Mobile Manufactured and Modular Homes
Mobile home taxes can be classified a couple of different ways depending on the land beneath the home. Real property, or real estate, is taxed at a rate determined by the taxing authority within the local government. The tax on the home and the property is paid together based on the assessed value of the property.
If you have evidence that your property is being overassessed, you should contact the county assessor's office and ask for a review and discuss your concerns with an appraiser. Purchases made on the Court House steps – The purchaser at a Tax Sale accepts responsibility of any eviction process which may be required to gain possession of the property. It is the purchaser’s responsibility to coordinate with the land owner for the removal and transport of the purchased property from the land. Bidding will begin with a “minimum bid” amount which covers the taxes, penalties and interest owed to the taxing jurisdictions of Hunt County as well as the cost involved in seizing and selling the property. Local, state, and federal government websites often end in .gov. State of Georgia government websites and email systems use “georgia.gov” or “ga.gov” at the end of the address.
Sales and Use
These mobile homes remain located at their “situs address” on the property. They should be considered to be on private property, and may only be viewed at a distance. Entering onto the property could be considered trespassing. However, some states allow homeowners who pay lot rent to claim those payments as a tax deduction on their annual tax returns. Check with you tax accountant or look up laws for your state pertaining to lot lease payments. Most U.S. states levy a sales or use tax that applies to manufactured home sales.
For the most accurate and up-to-date information on mobile home sales tax, consult your mobile home dealer or a real estate attorney. If the mobile home was originally purchased on the 1st of July 1980 or after that date, it was already subject to automatic payment of local taxes on the property. Also, if your home’s license fees mobile, regardless of its original purchase date, were declared in arrears on or before May 31, 1984, from that date, the mobile home was automatically converted to the local property tax system. Finally, it is important to note that the mobile houses subject to the local tax system on the property are exempt from paying taxes on the use of goods or sales. Therefore, you will be able to increase the sales potential of your mobile home by voluntarily converting to a local property tax system before selling it.
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The owners' sales of the pianos were exempt casual and isolated sales. The law imposes a five percent sales tax on all retail sales of tangible personal property, unless otherwise exempted. It exempts from the sales tax 'casual and isolated sales, by sellers who are not engaged in the business of selling tangible personal property. But casual and isolated sales of motor vehicles and trailers are subject to sales and use tax. If a mobile home is a trailer, then, its sale is subject to tax even if the sale is "casual and isolated."
However, many states do levy a real estate transfer tax on real estate transactions and/or a capital gains tax if you sell your home at a profit. You can check the list of real estate transfer tax states to find out if your state has a transfer tax and calculate your capital gains tax using one of the many calculators available online. Fifty percent (50%) of the sales price of each manufactured home or modular home sold at retail, including all accessories attached when delivered to a purchaser, is subject to the general 4.75% State rate of sales and use tax. Manufactured homes and modular homes are not subject to the local and transit rates of sales and use tax. In addition, the first $20,000 or $30,000 of a manufactured home's market value may be exempted from the vehicle license fee if the manufactured home is owned and occupied as a principal place of residence by a blind or disabled veteran. The exempt amount depends on the household income of the veteran.
The mobile homes on permanent foundations are subject to supplementary taxes when appropriate and their owners are entitled to receive all the benefits and any homeowner exemptions. The Property Tax division is responsible for advising and assisting county tax officials on departmental policies, procedures, and the laws of the state of Alabama concerning the assessing and registering of manufactured homes. We also provide assistance to taxpayers and the general public concerning the policies, procedures, and laws as they pertain to manufactured homes. Most commonly, used mobile home sales involve a mobile home that is neither real property nor a trailer. Accordingly, our analysis of the fact situations you ask about, which involve used mobile homes that are not real property or trailers, follows.
The following table can be used to determine the taxability of manufactured homes and accessories. If the lien is not released on the title, an SC-licensed attorney may record a Satisfaction of Lien Affidavit in the county the home is located. If there's a lien on the home when you plan to de-title it, you must file an affidavit with the county's clerk of court. If the consumer insulation report shows the mobile home has an "Energy Star" rating, then you are exempt from the sales tax owed.
It may be that a dealer in new and used mobile homes, a mobile home park operator, or a real estate broker may make only very few consignment sales of used mobile homes. The number of sales does not affect the dealer's liability for the sales tax if the few sales are consignment sales. Infrequent sales which are nevertheless an integral part of the person's business are not exempt casual and isolated sales. Applying this principle to commission sales of mobile homes, under Situation II, we conclude that the commission sale of a used mobile home by the owner is exempt from the sales tax as a casual and isolated sale.
Manufactured homes are subject to Proposition 13 under which the county assessor determines the base year value of a manufactured home, which is generally the market value at the time of purchase. Thereafter, annual increases to the base year value are limited to the inflation rate, as measured by the California Consumer Price Index, or 2 percent, whichever is less. Any new construction will have its own separate base year value. When the manufactured home is sold, it will be reassessed at its current fair market value and a new base year value will be established. If your manufactured home is located on land that you own, the land will be assessed separately.
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