Ind. Code ch. 6-1.1-7

Ind. Code ch. 6-1.1-7
in effect

Ind. Code § 6-1.1-7-1 Assessment and taxation; "mobile home" defined

Sec. 1. (a) Except as provided in IC 6-1.1-10.5, mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of this article, the provision of this chapter controls with respect to the assessment and taxation of mobile homes. (b) For purposes of this chapter, "mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). [Pre-1975 Property Tax Recodification Citations: 6-1-40-1; 6-1-40-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.1; P.L.157-2026, SEC.37.

Ind. Code § 6-1.1-7-2 Assessing mobile homes

Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7. [Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.10; P.L.6-1997, SEC.29; P.L.90-2002, SEC.55; P.L.1-2004, SEC.11 and P.L.23-2004, SEC.12.

Ind. Code § 6-1.1-7-3 Placement of mobile home; reports

Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed on the land. (b) This subsection applies to a person that operates a mobile home community. In addition to the requirements of subsection (a), if a person to whom this subsection applies places a mobile home or allows a mobile home to be placed in the mobile home community, if a sale or lease of a mobile home previously held as inventory occurs, or if the status of a mobile home is changed to inventory, the person shall furnish the following information and other items to the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed in the mobile home community, the sale or lease of the mobile home occurs, or the change in status of the mobile home to inventory occurs: (1) If applicable, notice of the sale or lease of the mobile home or the change in status of the mobile home to inventory. (2) The name of the owner of the mobile home at the time the entry is made, as shown on the title to the mobile home. (3) The vehicle identification number of the mobile home. (4) A copy of the title held by the owner of the mobile home at the time the entry is made, or, if no title exists: (A) a petition filed with a court requesting an order by the court for the title of the mobile home; or (B) a bureau of motor vehicles affidavit of sale or disposal. (5) A copy of the most recent permit issued to the owner of the mobile home or issued under section 10 of this chapter, if applicable. (c) The thirty (30) day period specified in subsections (a) and (b) commences the day after the day that the mobile home is placed upon the land. [Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.95; P.L.235-2017, SEC.4.

Ind. Code § 6-1.1-7-4 Place of assessment

Sec. 4. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located. (b) A mobile home which is located within this state on the assessment date of a year and which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on that assessment date unless: (1) the place where the mobile home is located on the assessment date is different from the place where the owner resides on that date; and (2) the mobile home is either regularly used or permanently situated at the place where it is located. [Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.2.

Ind. Code § 6-1.1-7-5 Township assessor and county assessor duties

Sec. 5. Except as provided in IC 6-1.1-10.5, a mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county assessor shall certify the assessments of mobile homes to the county auditor in the same manner provided for the certification of personal property assessments. The township or county assessor shall make this certification on the forms prescribed by the department of local government finance. [Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.56; P.L.146-2008, SEC.96; P.L.23-2024, SEC.3.

Ind. Code § 6-1.1-7-6 Rate of tax; taxing district

Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year. The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year. The appropriate taxing district is the one in which the place of asssessment of the mobile home is located. [Pre-1975 Property Tax Recodification Citation: 6-1-40-5 part.] Formerly: Acts 1975, P.L.47, SEC.1.

Ind. Code § 6-1.1-7-7 Liability for tax; installment payments

Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installments are due on May 10 and November 10 of the year of assessment. (b) A county council may adopt an ordinance to require an owner to pay his property tax liability for his mobile home in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under IC 6-1.1-22-8.1 shows that an owner's property tax liability for a particular year for a mobile home is less than twenty-five dollars ($25), the owner shall pay the entire tax liability for the mobile home for that year on May 10 of that year. [Pre-1975 Property Tax Recodification Citations: 6-1-40-5 part; 6-1-40-8.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.1; P.L.3-2008, SEC.33.

Ind. Code § 6-1.1-7-8 Receipt for payment

Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts. [Pre-1975 Property Tax Recodification Citation: 6-1-40-7.] Formerly: Acts 1975, P.L.47, SEC.1.

Ind. Code § 6-1.1-7-9 Late payment or nonpayment; penalties

Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 6-1.1-37-10 for the late payment of property taxes. In addition, the mobile home and the personal property of a delinquent taxpayer shall be levied upon and sold in the same manner that a taxpayer's personal property is levied upon and sold under IC 6-1.1-23 for the non-payment of personal property taxes. [Pre-1975 Property Tax Recodification Citation: 6-1-40-9.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.38.

Ind. Code § 6-1.1-7-10 Movement of mobile home; transfer of title; permits

Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction. (b) As used in this section, "official seal" has the meaning set forth in IC 33-42-0.5-21. (c) A mobile home may not be moved from one (1) location to another unless the owner or the owner's agent obtains a permit to move the mobile home from the county treasurer. (d) The bureau of motor vehicles may not: (1) transfer the title to a mobile home; or (2) change names in any manner on the title to a mobile home; unless the owner or the owner's agent holds a valid permit to transfer the title that was issued by the county treasurer and includes the county treasurer's official seal. (e) A county treasurer shall issue a permit which is required to either move, or transfer the title to, a mobile home if the taxes, special assessments, interest, penalties, judgments, and costs that are due and payable on the mobile home have been paid and the person requesting the permit has a state issued title, a court order, or a bureau of motor vehicles affidavit of sale or disposal. The county treasurer shall issue the permit not later than two (2) business days (excluding weekends and holidays) after the date the completed permit application is received by the county treasurer. The permit shall state the date it is issued. (f) After issuing a permit to move a mobile home under subsection (e), a county treasurer shall notify the township assessor of the township to which the mobile home will be moved, or the county assessor if there is no township assessor for the township, that the permit to move the mobile home has been issued. (g) A permit to move, or transfer title to, a mobile home that is issued under this section expires ninety (90) days after the date the permit is issued. The permit is invalid after the permit expires. If the owner wishes to move, or transfer title to, the mobile home after the permit has expired, the owner or the owner's agent must obtain a new permit under this section. (h) A county treasurer is not liable for the county treasurer's good faith efforts to collect taxes that are due and payable for a mobile home. Good faith efforts include the refusal to issue a permit under subsection (e) until all property taxes that are due and payable for a mobile home are paid to the county treasurer. [Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.1; P.L.71-2015, SEC.1; P.L.194-2015, SEC.1; P.L.198-2016, SEC.18; P.L.235-2017, SEC.5; P.L.118-2022, SEC.1.

Ind. Code § 6-1.1-7-10.4 Sale of mobile home

Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction. (b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser with the permit required by section 10(d) of this chapter before the sale is consummated. (c) The purchaser of a mobile home shall process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within ninety (90) days of the sale. As added by Acts 1977, P.L.65, SEC.1. Amended by P.L.71-2015, SEC.2; P.L.198-2016, SEC.19; P.L.118-2022, SEC.2; P.L.157-2026, SEC.38.

Ind. Code § 6-1.1-7-11 Movers of mobile homes; display of permit

Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly display the permit while the mobile home is in transit. (b) The mover shall return the permit to the owner of the mobile home when the move is completed. [Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.2; P.L.198-2016, SEC.20; P.L.235-2017, SEC.6.

Ind. Code § 6-1.1-7-12 Violation of IC 6-1.1-7-11(a); offense

Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.

Ind. Code § 6-1.1-7-13 Violation of IC 6-1.1-7-3; offense

Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.602.

Ind. Code § 6-1.1-7-14 Violation of IC 6-1.1-7-10.4; offense

Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction. As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.

Ind. Code § 6-1.1-7-15 Waiver of personal property tax liability on certain mobile homes and manufactured homes; destruction of mobile home or manufactured home by owner required

Sec. 15. (a) This section applies to a mobile home or manufactured home: (1) that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to be used as a primary place of residence; (2) that has little or no value as a structure to be rehabilitated for use as a primary place of residence; (3) on which personal property tax liability has been imposed in an amount that exceeds the estimated resale value of the mobile home or manufactured home; and (4) that has been abandoned in a mobile home community licensed under IC 16-41-27. (b) The holder of: (1) the title; or (2) a bureau of motor vehicles affidavit of sale or disposal; for a mobile home or manufactured home described in subsection (a) may submit a written request to the county assessor for the county where the mobile home or manufactured home is located requesting that personal property tax liability imposed on the mobile home or manufactured home be waived. If the county assessor determines that the property that is the subject of the request meets the requirements in subsection (a), the county assessor shall send to the applicant a letter that waives the property taxes, special assessments, interest, penalties, and costs assessed against the property under this article, subject to compliance with subsection (c). The county assessor shall deliver a copy of the letter to the county auditor and the county treasurer. (c) Upon receipt of a letter waiving property taxes imposed on a mobile home or manufactured home, the holder of the title of the property that is the subject of a letter issued under subsection (b) shall: (1) deliver a signed statement to the county assessor stating that the mobile home or manufactured home: (A) will be dismantled or destroyed either at its present site or at a remote site; and (B) will not be used again as a dwelling or other shelter; and (2) dismantle or destroy the mobile home or manufactured home and not use the mobile home or manufactured home as a structure after the issuance date of the letter waiving property taxes. (d) The county auditor shall remove from the tax duplicate the property taxes, special assessments, interest, penalties, and costs for which a waiver is granted under this section. As added by P.L.182-2009(ss), SEC.92. Amended by P.L.235-2017, SEC.7.

Ind. Code § 6-1.1-7-16 Duty to develop a system for recording property tax information for mobile homes

Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of the mobile home. The department of local government finance shall implement the system before January 1, 2015. As added by P.L.203-2013, SEC.3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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