Canadian County assessor explains mobile home taxes

OKC Council to vote Aug. 31 whether to allow manufactured home park just east of Yukon

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Canadian County Assessor Matt Wehmuller

By Conrad Dudderar
Staff Writer

The Yukon school district receives property tax revenues from mobile home developments like one proposed just east of Yukon.

The Oklahoma City Council, at its Aug. 31st meeting, will again consider developer Dact LLC’s request for a planned unit development to allow single-family manufactured homes on a 51.53-acre property.

The undeveloped site, inside Yukon Public Schools’ boundaries just east of Yukon High School, is northwest of the Kilpatrick Turnpike and Old Highway 4.

Property owner David Syler previously told city council members his new manufactured home community would provide “quality affordable, workforce housing” in a clean, structured environment.

These would be two-, three- and four-bedroom factory-built homes with three-car driveways, he added. There would be professionally trained management and maintenance crews on-site.

YPS officials have publicly expressed concerns about the financial hardship this proposed project may place on Yukon schools, which could see an influx of several hundred new students.

Further east on N.W. 10th are several other mobile home communities whose students attend the Yukon school district.

Plans call for 246 manufactured home lots to be developed in the Old Highway 4 project. But once the rezoning is approved, the developer could reduce lot sizes to allow more mobile homes.

YPS enrollment is now 9,155 students at 12 sites.

Public school districts receive ad valorem (property tax) revenue from mobile homes through payment of personal property taxes.

But it’s not as much revenue as is collected on real property, specifically permanent structures and land.

“From a tax standpoint, there is going to be revenue generated off the land itself,” Canadian County Assessor Matt Wehmuller explained. “Then there will be a level of tax revenue generated by the manufactured home itself as ‘personal’ property.

“They’re both ad valorem money, they’re just going to be generated in different buckets but still paid as ad valorem.”

A LITTLE DIFFERENT ANIMAL

 

When someone owns their home and land on which that home sits, those are both taxed as “real” property.

Manufactured homes are a little different animal, Canadian County’s assessor noted.

“Typically, the land is rented not owned,” Wehmuller explained. “The land itself is taxed as real property. The manufactured home does generate a personal property value.”

Ad valorem tax revenue comes from three sources:

  • Real property – land and permanently affixed structures like homes and commercial buildings.
  • Personal property – items that typically can be picked up and moved, such as contents of a business, tractors on a farm and manufactured homes.
  • Public service – railroads, airlines and telecommunications.

“All three of those are assessed at the 12% assessment ratio,” Wehmuller said. “All three of those make up your valuation and all three of those would generate tax revenue.”

The Yukon school district has a total valuation of $534,168,983, according to the 2021 certified valuation report from the Canadian County Assessor’s Office.

Some 83.3% of that amount is generated from real property:

  • Real property – $445,160,765
  • Personal property – $58,117,782
  • Public service – $30,890,436

All Canadian County public school districts combined have a total valuation of $1,863,530,362, the report shows. Some 73.6% comes from real property.

Yukon has the second highest valuation among school districts in Canadian County, behind only Mustang ($627,436,295).

Piedmont is third ($187,405,619), Calumet is fourth ($96,238,421), El Reno is fifth ($93,609,311), and Banner is sixth ($71,289,751).

Property owners near the proposed Old Highway 4 manufactured home community also are worried about the impact on their property values and existing wildlife, increased criminal activity, drainage issues, and traffic problems in the area.

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