When purchasing a mobile home the first step is to obtain a title from Auto Registration. Next you must come into our office and fill out two forms. The first form is a 521 Mobile Home transfer statement. This form lets us know who the buyer and seller is, how the home was transferred, where the home is currently located and where it is was at the time of purchase, basic information on the home itself, the legal description, and the purchase price. The second form is a form 402. This form lets us know who owns the land and who owns the improvement (home) on the land.
When you sell your mobile home you must prorate the taxes yourself between buyer and seller. The county does not prorate taxes. You will sign the title off to the new owner and they will start the process all over again. If you sell a mobile home and the forms 521 and 402 are not filled out in our office by the new owner, the tax statement will remain in your name until this information is obtained.
Before you move a mobile home a moving permit is required by the moving company. A permit will not be issued until the current taxes are paid up to date. That requires accelerating or making taxes due now instead of at the end of the year. Moving a mobile home without accelerating is punishable with a class four misdemeanor.
If you own a mobile home court, you must provide our office with an annual court report listing the date the mobile home was parked, the lot number it is located on, the owner of the mobile home, the make, year, width and length of the mobile home. The annual court report is required by January 15th of every year. Quarterly reports are due in by April 1st, July 1st, and October 1st for any changes occurring after the annual report.
For more information/forms go to Nebraska Department of Property Assessment and Taxation