The State of Michigan requires the Township to assess personal property taxes on items that you own near or adjacent to your mobile home, such as awnings, porches, decks, carports or sheds. This only applies to homes in mobile home parks; residential homes are assessed for these items as real property. The tax is not on the actual mobile home itself because it is a titled property (meaning that it has a State of Michigan title.) Because you pay lot rent, you are leasing the land and any additions or changes that you make to the lot property are considered "leasehold improvements" and are taxable under the State tax law. PA 415 of 2000.
We have received many questions in the past as to what this tax is for and what is taxed. This law was recently interpreted differently and new guidelines were given to Assessors by the State Tax Commission. Below is a list of items that are taxable. We hope that this information will assist you with some of your questions. All of these Items are assessed as 50% of the market valued and depreciated.
If you own or rent a mobile home as of December 31st (also known as "tax day") you are responsible for the taxes based on the taxable value of the following items. You may also be responsible for previous unpaid tax years on the home you now occupy if the seller did not pay the taxes due.
Items that are taxed as leasehold Personal Property
- Detached sheds and out buildings which are on concrete slabs, posts, piers, or skids (with or without floors.)
- Attached sheds which are on concrete slabs, posts, piers, or skids (with or without floors.)
- Attached carports and porches.
- Concrete floors, walks patios, etc., which is not part of the pad provided by the park.
- Attached Garages.
- Wood decks and porches with or without a chassis.
- Porches built on site or that pre-cast and moved to the site.
- Additions that are added to or built on and were not part of the original unit, that are with or without a chassis.
- Other items deemed as "leasehold Improvements" by the Township Assessing staff.
All mobile home owners who own and occupy their property are entitled to the PRE Principal Residence Exemption, formerly known as the homestead exemption. If you feel your taxes are too high or have a question on your taxable value you can contact the Assessing Department at 586-786-0010 press 2 then 3.