New mobile homes must be titled from a Manufacturer's Statement of Origin (MSO) issued by the dealer where the mobile home was bought and can be done at any tag office. The following year you must assess the mobile home at the Assessor's Office.
A mobile home title may be surrendered to the state to make the home a permanent structure on the land if both the land and mobile home are owned and titled to the same person and there are no active liens on the mobile home. This is done at a tag office after the Assessor's Office fills out a Form 756.
Before a mobile home can be sold or moved, Form 936 must be filled out at the Assessor's Office. All back taxes must be paid and the current year's taxes must be prepaid. Mobile homes on personal property (mobile homeowner does not own the land the home is on) must be assessed each year between January 1st and March 15th, meaning you must return to our office the form we send you or contact our office. We must have a copy of the mobile home title on file.
A person whose mobile home is on land which is owned by that same person may apply for a homestead exemption. Mobile homes on personal property are not allowed homestead exemption unless the owner is 62 and comes into the office to prove a 2022 or 2023 annual gross household income of $42,650 or less.
For more detailed information on mobile homes, you may read Manufactured Homes Quick Reference Guide (PDF) from the Oklahoma Tax Commission.