IDAPA 35.01.03.304 — MANUFACTURED HOME DESIGNATED AS REAL PROPERTY

Sections 63-304, 63-305, Idaho Code
01.
Statement of Intent to Declare (SID).
(7-1-24)
a.
For new manufactured homes, the assessor will verify that sales or use tax has been collected or
will collect such tax. Any sales or use tax collected by the assessor is remitted to the Tax Commission.
(7-1-24)
b.
The assessor will forward a copy of the SID form and the title or Manufacturer's Statement of
Origin (MSO) to the Idaho Transportation Department. The Idaho Transportation Department will cancel the title.
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 312
Page 23
(7-1-24)
02.
Reversal of Declaration of Manufactured Home as Real Property. The assessor will transmit to
the Idaho Transportation Department a copy of the completed Reversal of Declaration of Manufactured Home as
Real Property form, title report with appropriate signatures of consent, and the application for title to the
manufactured home.
(7-1-24)
03.
Definition of Permanently Affixed. In the year any manufactured home is to be declared to be real
property, permanently affixed means complying with the Idaho Manufactured Home Installation Standard as adopted
by IDAPA 07.03.12, "Rules Governing Manufactured Home Installations," Section 004.
(7-1-24)
04.
Status of Manufactured Housing Previously Declared Real. All manufactured housing upon
which a "non-revocable option to declare the mobile home as real property" or SID was correctly completed and
properly recorded and filed is treated as real property until such time as a reversal (as provided for in Section 63-305,
Idaho Code, and this rule) is correctly completed and properly recorded and filed. This status as real property is based
on all criteria existing when said manufactured housing was originally declared real property. This property must be
treated as real property and considered "permanently affixed" without any need to be retrofitted to comply with
subsequent changes to the requirements for "permanently affixed," including changes to the Idaho Manufactured
Home Installation Standard as adopted by IDAPA 07.03.12, "Rules Governing Manufactured Home Installations,"
Section 004, that occur after the manufactured home was originally declared real property.
(7-1-24)