NOTICE OF TAX PROVISIONS TO TENANTS
OF CLOSING MANUFACTURED DWELLING PARK
Notice of Tax Provisions to Tenants of Closing Manufactured Dwelling Park
(1) A landlord must provide notice regarding the tax credit available to tenants of a closing manufactured dwelling park.
(2) The notice to tenants of a closing park must include:
(a) The qualifications for the personal income tax credit
(b) Information on how to apply for the personal income tax credit, and
(c) Instructions regarding how to appeal the property tax assessment.
Sample: TAX CREDIT: If you own and live in a mobile (manufactured) home in a park that is closing, and leave that park because you received a closure notice, you may qualify for a $5,000 refundable tax credit on your Oregon personal income tax return.
To qualify, you must:
* Own and live in the manufactured home as your main residence;
* Rent space in the closing park;
* Receive a notice that the park is closing while you own and live in the manufactured home; and
* Move out of the park because it’s closing.
If you qualify, you must attach a completed Schedule MPC to your Oregon income tax return for the year you leave the park.
Example: You move out of a closing park on October 15, 2009 and you qualify for the credit. You’ll claim it on your 2009 Oregon income tax return, due April 15, 2010. If the park converts to a subdivision and you sell your manufactured home to someone who buys a lot in the subdivision, you won’t qualify for this credit. For more information and to download Schedule MPC, visit www.oregon.gov/DOR/PERTAX. PROPERTY TAX APPEAL: If you receive notice that your park is closing, you may appeal the property tax assessment on your manufactured home. To appeal, send a completed Real Property Petition, 150-310-063, to the Board of Property Tax Appeals in the county where the park is located. For more information, see the publication, How to Appeal Your Property Value. The petition and publication are at www.oregon.gov/DOR/PTD. You may also contact the Department of Revenue for information at 1-800-356-4222 or firstname.lastname@example.org.
Stat. Auth.: ORS 305.100, 90.650
Stats. Implemented: ORS 90.650
Hist.: REV 4-2009, f. & cert. ef. 7-31-09