Mobile Home Parks

If: Then: Mobile home owner lived in the mobile home Issue a CRP only to the mobile home owner for the lot rent Mobile home owner did not live in the mobile home Issue a CRP to each adult living in the mobile home for the lot rent Mobile home park owned mobile home Issue a CRP to each adult living in the mobile home for the lot rent and the mobile home rent

If you sold rental property , you must do one of these:

Give the buyer all information showing rent paid by each renter while you owned the building

Give each renter a CRP for the time you owned the building, showing rent paid and number of months rented

If you bought the property and the seller:

Provided you with the rent amount paid by each renter while the seller owned the property: Report the total amount the renter paid for the year and the total number of months rented for the year

Did not provide you with the rent amount paid by each renter while the seller owned the property: Enter the total amount the renter paid to you while you owned the building Report only the number of months the renter paid rent while you owned the building

You must create CRPs in e-Services and provide a copy to the renter by January 31 following the year that the rent was paid. Failure to do so can result in a penalty of $50 for each CRP not submitted through e-Services and a $50 penalty for not providing it to your renter.

You must issue a CRP for rent actually paid even if the renter owes back rent. If you overstate the amount of rent constituting property tax, we can assess a $100 penalty or 50% of the overstatement, whichever is greater.