Mobile Home Transfers

Mobile Home Real Estate Excise Tax Affidavits

The transfer of a  used mobile home will be subject to the real estate excise tax (Chapter 82.45 RCW) on the following transactions:

  • Transfers between individuals, and there is no requirement that the unit be moved.
  • Transfer from individual to dealer (trade-in), and there is no requirement that the unit be moved.
  • Transfer from a dealer to an individual, and there is no requirement that the unit is to be moved.

The excise tax is calculated on the rates outlined in the chart below. At the time of sale, current year property taxes and after December 15th advanced year taxes are due at the time the excise tax affidavit is submitted.

Penalty & Interest

If the affidavit is not paid within one month of the sale, penalty and interest will be levied.

Additional Real Estate Excise Tax

Cities are authorized to adopt by ordinance an additional real estate excise tax to be collected and distributed by the county treasurer. (Chapter 82.46 RCW).

Tax Rates

The Excise tax rates for the county and for municipalities located within the county are as follows:

MunicipalityLocal RateState RateCombined Rate
Albion0.25%1.28%1.53%
Colfax0.25%1.28%1.53%
Colton0.25%1.28%1.53%
Endicott0.25%1.28%1.53%
Farmington0.25%1.28%1.53%
Garfield0.25%1.28%1.53%
LaCrosse0.25%1.28%1.53%
Lamont0%1.28%1.28%
Malden0.25%1.28%1.53%
Oakesdale0.25%1.28%1.53%
Palouse0.25%1.28%1.53%
Pullman0.25%1.28%1.53%
Rosalia0.25%1.28%1.53%
St. John0.25%1.28%1.53%
Tekoa0.25%1.28%1.53%
Uniontown0.25%1.28%1.53%
Unincorporated0.25%1.28%1.53%


Requirements When Mailing

Whether mailing in the information or coming in personally, you will need:

  1. Completed Mobile Home Real Estate Excise Tax Affidavit
  2. Check to Whitman County Treasurer for the excise tax
  3. Check to Whitman County Treasurer for property taxes, if any are due, up to and including the current year (separate from the excise tax check). On December 15th, we will also collect the next year’s property taxes.
  4. Mobile Home Title
  5. Vehicle Title Application
  6. Check to Department of Licensing for the title transfer

You can reach the Department of Licensing at 509-397-6278 for the title transfer fees.

Mobile Home Movement Permits

Mobile home movement permits are available at no charge. Current year property taxes, and in some cases advanced taxes, are due in full at the time the movement permit is filled out.

Required Information

Please be sure to have the following information available to complete the Tax Certificate for Mobile Home Movement:

  1. Name and address of current owner
  2. Name and address of purchaser (if sold)
  3. Transporter’s:
    1. Address
    2. Department of Transportation Special Motor Vehicle Permit Number
    3. Name
    4. WUTC permit number
  4. Description of mobile home 
    • Assessor’s Parcel Number
    • Length
    • Make
    • Model 
    • Serial Number
    • Whether there is a tip out
    • Width
    • Year
  5. Current and destination address of the mobile home

Decal

After the completion of the Tax Certificate, the Treasurer’s Office issues a Mobile Home Movement Decal with the make, model year and serial number of the mobile. The decal is valid for 15 days from the date of issue.