What is the Oregon Mobile Home Park Closure Credit?

Did you move out of a manufactured home park in 2025 because the park was closing? If so, you may be eligible for a credit. To qualify, you must meet all of the following requirements:

• Owned your manufactured home
• Rented space in a manufactured home park that is closed during 2025
• Occupied your manufactured home as your principal residence
• Received notice from the landlord that the park was closing
• Moved out of the manufactured home park (along with all members of your household) because of the park closure notice

If you qualify, you can claim up to $5,000 of a refundable credit on your tax return for the year that your household moved out of the park. To claim this credit, fill out Schedule OR-MPC , Mobile Home Park Closure, answer Yes to this question, and enter the credit amount calculated on Schedule OR-MPC. Include Schedule OR-MPC with your tax return.

Note: If you qualify for this credit, you may have received a payment from your landlord of $5,000, $7,000, or $9,000 depending on the size of your manufactured home. These payments can be subtracted on your Oregon return using subtraction code 344 if they are included in taxable income on your federal return. To enter this subtraction, click State in the top navigation bar, then choose Miscellaneous Subtractions from the dropdown menu. Find "manufactured dwelling park closure payments" there and enter the amount you received from your landlord.