The movement of manufactured and mobile homes within Kitsap County is tracked by the use of info from mobile home title eliminations recorded in the Auditor's recording department, move permits that are issued by the Treasurer's department and/or building permits by the Planning Department. Assessor Mobile Home Half Sheet can be accessed HERE.
Although all mobile homes are assessed as real property, the collection of taxes is based on the ownership of the land.
The determination of how to collect the tax is as follows:
Real Property Collection: If the same party owns the mobile home and land, the taxes are collected as real property and subject to foreclosure proceedings.
Personal Property Collection: If the mobile home owner is not the property owner of the land where the mobile is located, the taxes are collected as personal property and subject to distraint. (RCW 84.56.090 and RCW 84.56.120)
