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The Mobile Home Tax, Exempted — and the Surviving Spouse Keeps It

The tax imposed under the mobile home local services tax act does not apply where the property is owned and used exclusively as a home by a disabled veteran, their spouse, or their unmarried surviving spouse. Mobile home owners are outside almost every property exemption written for houses, which is why this separate carve-out exists and why nobody mentions it.

Verified August 23, 2026

What this benefit is

The tax imposed under the mobile home local services tax act does not apply where the property is owned and used exclusively as a home by a disabled veteran, their spouse, or their unmarried surviving spouse. Mobile home owners are outside almost every property exemption written for houses, which is why this separate carve-out exists and why nobody mentions it.

What it's worth: Exemption from the mobile home local services tax where the property is owned and used exclusively as a home by a disabled veteran, their spouse or their unmarried surviving spouse

  • The department states the exemption applies to the tax imposed by the mobile home local services tax act.
  • The department states it applies when the property is owned and used exclusively by a disabled veteran, a spouse, or an unmarried surviving spouse as a home.
  • The department does not state a minimum disability rating for this exemption.
  • The department does not state the form, the filing office or the deadline.

Who is entitled to it

  • Your discharge characterisation is within the range these run on.
  • You are in this state.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

  1. 1Ask which office actually bills the mobile home tax in your county before you ask about the exemption. It is not always the same office that handles house assessments, and being sent between the two is the usual reason people give up.
  2. 2Ask what rating, if any, is required. The department calls it a disabled veterans exemption without naming a threshold, and that single question decides eligibility.
  3. 3Note that the spouse and the unmarried surviving spouse are named in their own right. A surviving spouse still living in the home should ask rather than assuming the exemption died with the veteran.
  4. 4The words used are "owned and used exclusively as a home". If part of the property is let or used for a business, raise that before filing rather than after.
  5. 5Do not assume you were covered by a homestead exemption you already claim. Mobile homes are taxed under their own act here, which is precisely why a separate exemption was needed.
  6. 6Ask a county veterans assistance commission service officer to make the request with you. They deal with the county offices routinely and this exemption is obscure enough that a counter may not recognise it.
Form
Not published — ask your chief county assessment officer or the county treasurer for the mobile home exemption application
File with
Your chief county assessment officer, or the office that bills the mobile home tax in your county
Documents you will need
dd214
Annual
Claimed once a year.
Worth knowingMobile home owners are among the lowest-income homeowners in any state and are routinely outside exemptions drafted around real property. A carve-out written specifically for them is worth chasing even where the annual tax looks small.
Known gapNo rating threshold, no form, no filing office and no deadline are published. Everything operational here has to come from the county, which is stated plainly rather than guessed.

Sources

Why only one source type: The department's own published benefits guide states the tax exempted and the class of owner. The legislature's statute server refused both an automated fetch and a live browser navigation this session, so the mobile home local services tax act could not be read.

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.