Columbia County Courthouse

230 Strand Street, St. Helens, OR 97051 • Phone: (503) 397-7210 • Toll Free: (888) 397-7210

Columbia County

Manufactured Structures

Manufactured structure ownership and siting information is maintained by the Building Codes Division (BCD) of the Oregon Department of Consumer and Business Services (DCBS). 

As of  May 1, 2017, the Columbia County Assessor's Office will again be able to process  applications for manufactured home ownership or situs changes.  The cost for ownership and situs changes is $55 per application.  The cost for trip permits is $5 per section. We will continue to provide certification that taxes have been paid for those who choose to process the change online though the Building Codes Division (BCD) of the Oregon Department of Business and Consumer Services (DCBS) website.  Please visit for more information.

For changes requested after July 1 and prior to tax certification for the current tax year, an estimated tax for the current tax year will be collected.

CERTIFICATE OF TAXES PAID ON MANUFACTURED STRUCTURE can be downloaded here, and you may bring or mail the form to our office or email to This email address is being protected from spambots. You need JavaScript enabled to view it. for completion.

Additional forms can be downloaded from BCD.

Frequently Asked Questions

I purchased a manufactured home, what do I need to do?
You first need to contact the Assessor of the county in which the home is located.  All taxes must be current.  We can process the application for you as long as the information submitted is complete.  If you want to process your application online through BCD, you must first obtain a signed county notification certificate.

The market value of my manufactured home from the most recent property tax bill is more than I paid for it. I thought manufactured homes depreciate in value so how can that be?
We have found that manufactured homes will increase or decrease in value depending on the current real estate market.  We collect data on sales of manufactured homes every year and compare the sales prices to the current real market value.  Manufactured structure values are then adjusted annually based on the sales analysis.