Manufactured homes in the State of Missouri are considered to be personal property unless the following conditions are met:
- The manufactured home is placed on a permanent foundation
- The land on which the manufactured home is located is also owned by the manufactured home owner
If these conditions are met, the manufactured home will be assessed as real property and
is not claimed on the personal property assessment list the owner receives in January of each year.
If a manufactured home is located in a manufactured home community or on another site not owned by the manufactured home owner, it must be claimed on the personal property assessment list.