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Commissioner says mobile home should qualify for farm-residence tax exemption; county tax director cites missing affidavit
Summary
At the May 20 Grant County commissioners meeting, Commissioner Marty Meyer argued a mobile home owner should qualify for a farm-residence tax exemption, while the county tax director said the property lacks a recorded Affidavit of Affixation and therefore does not meet the requirement. The board asked for documentation ahead of the County Board of Equalization deadline.
Commissioner Marty Meyer said at the Grant County Board of Commissioners’ May 20 meeting that a mobile home owner who applied for a farm-residence tax exemption had not been informed whether they qualify and that, in his view, the unit should be exempt.
Jackie Steinmetz, Director of Tax Equalization, told the board that no Affidavit of Affixation has been recorded for the mobile home and, on that basis, the property does not meet the county’s documentation requirement for the exemption. Auditor Sara Meier read from the minutes of the Jan. 21, 2026 meeting in which she stated "a mobile home can be exempt if the owners also own the land upon which the mobile home is located, and the occupant otherwise qualifies for the exemption." Meier’s reading highlighted a tension between prior discussion and the current recordkeeping requirement.
Meyer framed the issue as a conflict between two interpretations of the rules: "in his opinion, the mobile is a farm residence and should be exempt," he said. Steinmetz responded that the recorded Affidavit of Affixation is the controlling record for determining eligibility under the county’s process. States Attorney Grant Walker recommended that the affected party submit a letter of request to the Board of Commissioners to clarify or pursue the exemption.
The board did not take formal action to change eligibility rules at the meeting. Commissioners asked that documents supporting any changes in true and full value be prepared for consideration by the County Board of Equalization; those documents are to be submitted by close of business on May 26, ahead of the Board of Equalization meeting on June 3.
The dispute centers on whether the lack of a recorded Affidavit of Affixation prevents a mobile home from claiming the farm-residence exemption when ownership of the land is claimed; the board directed staff to collect and submit documentation to the Board of Equalization for review.
