Manufactured Home Sale and Purchase
Manufactured homes that are purchased new or moved from another state are initially registered at motor license agencies. After that, they become part of the county's tax rolls and are issued renewal decals.
Oklahoma places an excise tax on half of the purchase price at a rate of 325 percent. The seller and the buyer of a manufactured home are required to submit a variety of documents to state and county authorities, particularly Form 936, which is an Oklahoma Manufactured Home Certificate.
Manufactured to Modular
After a manufactured home is purchased and becomes a permanent fixture of real estate, Oklahoma law designates the structure as a modular home. The designation changes if a home owner or a finance company surrenders the title of the structure and if the structure is permanently attached to real property, like a foundation, basement, or crawlspace.
The home is then listed with the County Assessor as real property, which changes the way property tax values are assessed through county government.
Relocating a Manufactured Home
Oklahoma law requires that owners moving or relocating a manufactured home obtain a moving permit from the Department of Public Safety. If the home is undergoing change of ownership, proof of paid taxes is required, or proof that no taxes are required to be paid.
Dealers who wish to relocate a manufactured home also need to obtain a Department of Public Safety permit. The dealer must provide a trade-in affidavit and the structure will remain in the name of the former owner until the home is sold or until the following Jan.
1, whichever comes first.