Manufactured (Mobile) homes at Torrington Mobile Home Park
Under the Municipal Government Act, designated Manufactured Homes are assessable and taxable. This does NOT include the land; as the owner of the park is responsible for paying taxes on the land. In addition, homes moved into the municipality during the year will have the assessment pro-rated so that they are only taxed from the move-in date, provided the homeowner has submitted a Manufactured Home Change Report during the appropriate tax year.
In order to complete the tax roll and ensure proper billing, residents are required to complete the report whenever there is a change in residency or ownership of the manufactured home. These forms are also available from the park managers.
Liability for payment of the annual property taxes is the responsibility of the owner at the time of billing.
When buying or selling a manufactured home that is already on a site in a manufactured home park, annual taxes should be adjusted between the seller and purchaser.