Demolishing a Manufactured Home

To demolish a manufactured home you need to provide proof of the destruction to the Taxation Office along with the old ownership document, if available. Proof of destruction documents include:

  • Picture(s) before and after the destruction.
  • Receipts from the demolition.
Taxes for the full year will be valid regardless of time of destruction, there is no proration of tax.

The tax year runs from July 1st through June 30, with tax statements mailed out by the 25th of October. Manufactured homes that are destroyed between July 1st and October 25th (or tax certification) will be required to prepay the tax for the current year.

Tax Certification Fee $8.00  to record as demolished.

Trip Permit Fee , $5 per section if moving to landfill. 

Forms required: