As defined in Missouri Statute 700.010.6, a manufactured home is a structure transportable in one or
more sections which when constructed on site is three hundred twenty or more square feet, is built on a
permanent chassis and designed to be used as a dwelling with or without a permanent foundation when
connected to the required utilities.
A manufactured home must be assessed as real estate when the following conditions are met:
- The transportation apparatus has been removed or modified so as to make it impractical to reconvert or transport the structure.
- It is located on land that is in the same ownership as the manufactured home and is attached to a permanent foundation.
- There is a properly recorded affidavit of affixation.
If these conditions are met, the manufactured home will be assessed as real property and is not to be
claimed on the personal property assessment list the owner receives in January of each year.
Greene County also considers a manufactured home as real estate when the land on which it is located is also owned by the manufactured home owner as described in Missouri Statute 137.115.6. Manufactured homes under this circumstance may be assessed as personal property at the request of the property owner.