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Assessment of manufactured homes

Assessment of manufactured homes

​Manufactured homes and prefabricated structures are subject to assessment for taxation purposes under the Manufactured Home Tax Act of British Columbia. They are assessed according to market value, like most other properties in British Columbia. Market value is the most probable price of a property in an open market between a willing purchaser and seller.

What is a manufactured home?

For the purpose of property assessment, a manufactured home is any structure, with or without wheels, that is designed to be towed or carried. This includes floating homes anchored or secured for 60 days or more. A manufactured home can provide space for:

• housing;
• any other type of accommodation;
• business offices;
• shelter for equipment; or
• storage, workshop, repair or manufacturing facilities.

What is included in the assessment?

The assessor determines market value of both the land and the improvements (buildings). Land and improvements (buildings) are usually assessed together when the owner of a manufactured home also owns the land on which the home is situated, or if the home is located on either Crown land or on an Indigenous reserve.

In the case of houseboats and floating buildings, the assessor includes the value of land under the water. If a manufactured home owner is renting a bay or pad, they will only be assessed for the value of the structure and related improvements.​

In the case of a manufactured home park, the land is assessed to the owner of the park. If the owner is Aboriginal or a First Nations Band, or the park is on Crown land, the owner of the manufactured home will be assessed for the portion of land that they occupy.

Manufactured home parks

The owner of a manufactured home park is assessed for all land in the park together with site improvements, but not for the homes themselves, or any improvements already assessed in the name of park tenants. 

If a manufactured-home park is on Crown land, the park owner is assessed for the portions of the land within the park that are not occupied by privately owned manufactured homes. Aboriginal or Indigenous owners on a reserve are exempt from property tax. For more information, please see the page on this site entitled Occupiers of Crown, Municipal or Otherwise Exempt Land.


Assessment and taxation usually do not apply to:

• manufactured homes owned and occupied by the Crown or a municipality;
• manufactured homes that are held in storage or that form part of a dealer’s inventory; or
• recreational vehicles occupied by a tourist and situated in a manufactured home park for less than 60 days (e.g., campers, motor homes and trailers that are not used as a principal residence).

Disclaimer: Where information presented is different from legislation, legislation shall prevail.