Manufactured / Mobile Homes in Tax and Mortgage Foreclosure

Reusable edge-case explainer. Legal information, not legal advice. Last verified: 2026-06-02.

The scenario

A manufactured home (also called a mobile home or, for pre-1976 units, a “HUD-code home”) is a dwelling factory-built on a permanent steel chassis and transported to its site. Every manufactured home begins its legal life as personal property — registered with the state motor-vehicle agency, evidenced by a certificate of title (analogous to a car title), and transferable by endorsing that title rather than recording a deed.

That initial classification creates three interlocking complications in the tax and mortgage foreclosure context:

The taxing authority may be taxing the home and the land on different rolls. Until a state-specific conversion is completed, many jurisdictions assess the land as real property and the home separately under the personal-property (or in-lieu-license-fee) tax regime. A tax sale of the land does not automatically include the home.
The home and the land may have different legal owners. A manufactured-home owner who rents a lot in a park (a “land-lease community”) owns the structure but not the ground under it. If the park owner’s land is tax foreclosed, the home is a third party’s personal property and does not pass with a tax deed or sheriff deed conveying “the land and improvements thereon.”
Financing, lien perfection, and enforcement depend on classification. A lender with a security interest in a personal-property manufactured home must perfect via a UCC-1 filing or a lien notation on the certificate of title; a lender secured by real property records a mortgage or deed of trust. Using the wrong mechanism creates a defective security interest and changes the remedy on default (real-property foreclosure versus UCC Article 9 replevin).

These complications extend to surplus claims: a tax deed or sheriff deed that purports to convey a manufactured home not properly converted to real property may be void or voidable as to that structure, creating a title cloud that can defeat marketability and downstream financing. See void-vs-voidable.

The controlling rule

Federal construction standard (preemption of safety standards only)

The National Manufactured Housing Construction and Safety Standards Act, 42 U.S.C. §§ 5401–5426, gives HUD exclusive authority over construction and safety standards for factory-built homes (the “HUD Code,” effective June 15, 1976). Federal preemption applies to “any standard regarding the construction or safety” of a manufactured home, and is expressly to be “broadly and liberally construed” within that domain. The statute’s preemption clause does not, by its own terms, reach state law on property classification, titling, taxation, or foreclosure — those remain entirely creatures of state law.

The full text of § 5403(d) (retrieved from law.cornell.edu, 2026-06-02) reads:

“Whenever a Federal manufactured home construction and safety standard established under this chapter is in effect, no State or political subdivision of a State shall have any authority either to establish, or to continue in effect, with respect to any manufactured home covered, any standard regarding the construction or safety applicable to the same aspect of performance of such manufactured home which is not identical to the Federal manufactured home construction and safety standard. Federal preemption under this subsection shall be broadly and liberally construed to ensure that disparate State or local requirements or standards do not affect the uniformity and comprehensiveness of the standards promulgated under this section nor the Federal superintendence of the manufactured housing industry as established by this chapter. Subject to section 5404 of this title, there is reserved to each State the right to establish standards for the stabilizing and support systems of manufactured homes sited within that State, and for the foundations on which manufactured homes sited within that State are installed, and the right to enforce compliance with such standards, except that such standards shall be consistent with the purposes of this chapter and shall be consistent with the design of the manufacturer.” — 42 U.S.C. § 5403(d) (verbatim).

The preemption clause expressly reaches only “construction or safety” standards. State laws governing whether a manufactured home is personal or real property, how it is titled, how it is taxed, and how liens on it are enforced or foreclosed are not “standards regarding construction or safety” and fall outside § 5403(d)‘s preemption field. This reading is confirmed by HUD’s implementing regulation, 24 C.F.R. § 3282.11, which limits preemption to “manufactured home construction and safety” standards and their enforcement, and does not address property classification, title administration, or tax treatment. (24 C.F.R. § 3282.11, retrieved from law.cornell.edu, 2026-06-02.)

Classification as personal property (default)

At manufacture, a home is personal property. The legal test for conversion is wholly state-created. The UCC Article 9 fixture rule (adopted in every state) provides a bridge: a manufactured home that “has become so related to particular real property that an interest in it arises under real property law” is a fixture for which a secured party may choose a real-property remedy or a personal-property remedy. UCC § 9-604. That election belongs to the lienholder, not the taxing authority.

UCC Article 9 and repossession

Where a home remains personal property:

The lender’s security interest must be perfected on the certificate of title (in title-certificate states) or by a UCC-1 filing.
On default, the lender uses replevin (a court action to recover goods) rather than mortgage foreclosure. Self-help repossession is theoretically available under UCC § 9-609 but is almost never usable for an occupied home without a breach of the peace.
A tax lien on personal property attaches to the home as a chattel; the taxing authority may seize and sell the home under distraint / chattel-lien procedures, independent of any real-property tax sale of the land.

Conversion to real property — the three-step process

Most states that have enacted a conversion statute require three steps; the exact names and sequence vary:

Step	Common requirement
1. Permanent affixation	Wheels, axles, and hitch removed; unit set on a foundation meeting HUD or local standards (see HUD Permanent Foundations Guide, 1996).
2. Title retirement / cancellation	The certificate of title is surrendered to the state motor-vehicle or title agency, which cancels or inactivates it.
3. Recording of affidavit	An “affidavit of affixture,” “affidavit of affixation,” or equivalent document is recorded in the county land records, permanently linking the home to the real property description.

Legal effect of conversion: Once all three steps are complete, the home “shall be deemed real estate” (Virginia language) or “treated as real property” (Washington language), and thereafter can be encumbered or conveyed only as real property. The outstanding personal-property certificate of title is extinguished; any lienholder who consented to the conversion releases its personal-property interest and must re-record against the real property.

Critical corollary: If a manufactured home sits on a parcel and the three-step conversion was never completed, a deed to “the land and all improvements thereon” may not convey the home, because the home remains personal property of the prior owner. This is a recognized title defect. See the Michigan note in the State Variation table below.

The land-lease scenario and tax foreclosure

When a park resident owns the home but leases the lot:

The home is the resident’s personal property (unless the state permits conversion on leased land — and only a few do, under specific conditions).
The park owner owes real-property taxes on the land. If the park owner becomes delinquent, the county may pursue a real-property tax sale of the land.
That tax deed conveys the park owner’s interest in the land — not the residents’ manufactured homes. The homes are third-party personal property and are not swept into the tax sale.
The buyer at the tax sale takes subject to the residents’ existing leases (under most landlord-tenant law), but the homes themselves must be separately dealt with through either negotiation, eviction under state MHP (manufactured home park) law, or a separate personal-property proceeding.

The Protecting Tenants at Foreclosure Act (PTFA), Pub. L. 111-22, Title VII (2009), permanently reauthorized 2018, gives bona-fide tenants with a lease the right to remain for the lease term (or 90 days with notice if the successor owner will occupy) after a foreclosure. Manufactured-home park residents with written leases are “bona fide tenants” for PTFA purposes.

State variation

Jurisdiction	Classification rule	Conversion mechanism	Key foreclosure note	Citation
texas	Default personal property; owner must elect real property status with TDHCA.	Tex. Occ. Code § 1201.2055 (election); owner files Statement of Ownership reflecting “real property” election and records copy in county land records within 60 days. Tax liens on manufactured homes must be recorded with TDHCA under Tex. Tax Code § 32.03, not the county clerk.	Unconverted homes assessed and liened as personal property by TDHCA separately from land. Tax sale of land does not convey unconverted home.	Tex. Occ. Code §§ 1201.2055, 1201.2075–76; Tex. Tax Code § 32.03 (source: TDHCA website, retrieved 2026-06-01).
florida	Manufactured home becomes real property when permanently affixed and title retired under Fla. Stat. § 319.261. Owner must also own the land or hold a recorded leasehold of ≥ 30 years.	Record original title + sworn statement + legal description with county clerk; file retirement application with DMV; DMV retires title. Lienholder must consent.	After retirement, home transfers only by deed. Without retirement, tax deed to land does not include home. Falsifying the required affidavit is a second-degree misdemeanor.	Fla. Stat. § 319.261 (retrieved from Florida Legislature website 2026-06-01).
virginia	Converted by removing mobility equipment, attaching to owned real property, filing DMV affidavit, and recording affidavit of affixation in circuit court.	Va. Code § 46.2-653.1: DMV cancels title; owner files affixation affidavit in local circuit court land records. Home then “deemed to be real estate and shall thereafter be conveyed and encumbered only as real estate.”	Reconversion possible via second affidavit + court filing.	Va. Code § 46.2-653.1 (retrieved from law.lis.virginia.gov 2026-06-01).
washington	Converted under RCW ch. 65.20 (Manufactured Home Real Property Act). Title eliminated upon recorded application + affidavit + local-government affixation certificate + proof of tax payment.	RCW 46.12.700 governs title elimination. Once eliminated, home “shall be considered real property.” Tax-collector foreclosure or distraint sale extinguishes lienholder interests if proper 30-day notice given.	Until title eliminated, home is personal property; security interests governed by motor-vehicle title law. Once real property, lien must be on a mortgage/deed of trust.	RCW 46.12.700; RCW ch. 65.20 (retrieved 2026-06-01).
ohio	Owner may elect real property status under O.R.C. § 4505.11(H): home must be affixed to owned land, on permanent foundation, and certificate of title inactivated by county auditor / court clerk.	O.R.C. § 4503.061: auditor places home on real-property tax list; delivers certificate of title to clerk; clerk inactivates it. Default is annual manufactured-home tax (personal property).	Once inactivated, standard real-property foreclosure applies. Unaffixed homes subject to replevin (O.R.C. ch. 2737) or UCC-9 repossession.	O.R.C. §§ 4503.06, 4503.061, 4505.11(H) (retrieved from codes.ohio.gov 2026-06-01).
california	Converted under Health & Safety Code § 18551: building permit required; owner must hold title to land or a long-term lease (≥ 35 years). Once foundation-system installed, home is “a fixture and a real property improvement.” DMV cancels registration after certificate of occupancy issued.	Health & Safety Code § 18551; assessor places on real-property tax rolls. Homes paying vehicle license fees remain personal property.	Homes on leased land in parks assessed excluding site value per Rev. & Tax. Code § 5803(b); assessed as personal property unless § 18551 conversion completed.	Cal. Health & Safety Code § 18551 (retrieved from leginfo.legislature.ca.gov 2026-06-01); Cal. Bd. of Equalization, Manufactured Homes FAQs (retrieved 2026-06-01).
arizona	Two separate statutes cover different fact patterns. A.R.S. § 33-1501 allows conversion in mobile home parks where owner has a ≥ 20-year lease and home is installed with wheels/axles removed; recorded affidavit gives the home “real property” treatment for financing purposes but the home is still assessed as personal property (not moved to the real-property tax roll). A.R.S. § 42-15203 covers homes on owned land.	A.R.S. § 33-1501 (park lease, ≥ 20 years); A.R.S. § 42-15203 (owned land). Under § 42-15203 the home “shall be assessed as personal property” even after affidavit — an important Arizona anomaly: the home is treated as real property for title/financing, but taxed as personal property.	This split creates complexity: a tax sale of the land will not include the home (personal property on a separate tax roll), yet the home cannot be separately sold without complying with real-property conveyance rules. Needs jurisdiction-specific legal advice.	A.R.S. §§ 33-1501, 42-15203 (retrieved from azleg.gov 2026-06-01).
north-carolina	Manufactured home is real property when: (i) moving hitch, wheels, and axles removed; (ii) placed on permanent foundation; (iii) owner holds title to land or a qualifying lease (≥ 20-year term); (iv) title surrendered and affidavit recorded with county register of deeds. Otherwise personal property. Identity of owners must be identical for real-property classification. A mobile home on leased land in a park is always personal property.	N.C. S.L. 2003-400 (enacted as G.S. 20-109.2 et seq.); $5 filing fee for affidavit.	Real-property tax foreclosure: lien on land. Personal property: taxing authority can seize and sell home via chattel lien, though recovery is often low.	N.C. S.L. 2003-400 (retrieved from ncleg.gov 2026-06-01); N.C. Gen. Stat. §§ 20-109.2, 47-20.6 (cited in Smith Debnam analysis, retrieved 2026-06-01).
michigan	Manufactured homes are personal property titled like vehicles, with ownership records at the Secretary of State. Homes are generally not converted to real property by physical affixation alone.	Michigan Compiled Laws ch. 125 (Manufactured Housing Commission). An affidavit of missing manufactured-home title is available under MCL 125.2330K for homes affixed for ≥ 15 years.	The Secretary of State will not accept a sheriff’s deed as proof of ownership for title transfer. A lender or tax-sale purchaser who acquires the parcel by sheriff’s deed must separately resolve manufactured-home title through: (1) owner endorsement of title; (2) MCL 125.2330K affidavit (if available); or (3) court order. Title insurers regularly take exception.	MCL 125.2330K; The MortgagePoint, Michigan Manufactured Home Title and Affixture (Feb. 2024) (retrieved 2026-06-01). Primary statutory text `needs_verification` against current codified MCL.

Any cell marked needs_verification must be confirmed against the current primary statute before it is relied on as a statement of law.

Illustrative cases and scenarios

The “improvements thereon” gap

A tax deed conveying “the land and all improvements thereon” does not automatically convey a manufactured home that retains an active certificate of title. Courts applying the general rule that personal property does not pass by real-property conveyance have held that such deeds transfer only the real estate.

The North Carolina Real Estate Commission has stated that a contract listing no personal property to convey, executed when a manufactured home is present on the land as personal property, would not convey title to the home. (NCREC Bulletins, Manufactured Homes: Real or Personal Property?, retrieved 2026-06-01; no court citation available — see Practical Note.)

Michigan: sheriff’s deed does not transfer manufactured-home title

When a mortgage foreclosure or tax-sale proceeds to a sheriff’s deed in Michigan, the Michigan Secretary of State treats the home’s certificate of title as still outstanding in the prior owner’s name. The buyer holds real property (the land) but not the manufactured home. Resolving this requires separate proceedings. Title underwriters take exception. (The MortgagePoint, Michigan Manufactured Home Title and Affixture (Feb. 2024), citing MCL 125.2330K.)

Washington: lienholder interest extinguished at tax-foreclosure sale (with notice)

Washington’s RCW 46.12.700 provides that when a manufactured/mobile or park-model home is sold at a county treasurer’s foreclosure or distraint sale, any lienholder interest is “extinguished” — provided the lienholder received notice “at least thirty days prior to the date of sale.” This makes notice to the lienholder under Washington law critical to clearing personal-property liens. See due-process-notice and jones-v-flowers on the constitutional notice floor. (RCW 46.12.700, retrieved 2026-06-01.)

Practical note

For a homeowner / occupant

Is your home converted? Check your county recorder’s index for a recorded affidavit of affixture / affidavit of affixation. Also check the state motor-vehicle agency to confirm the certificate of title was cancelled or inactivated. If both are in order, your home is real property and subject to real-property tax (and real- property tax foreclosure). If not, your home remains personal property on a separate tax schedule.
If you are in a land-lease park: Your home is almost certainly personal property even if physically affixed (only a handful of states, like Arizona, allow quasi- conversion on long-term leases — and even Arizona assesses the home as personal property). You are taxed and liened separately from the park owner’s land. If the park goes to tax foreclosure, you are a tenant with a lease, not a real-property owner — assert your PTFA and state MHP-act rights.
Redemption: If land under your home is tax foreclosed, your redemption rights (see right-of-redemption) protect the land interest, not your home per se. Your home may need separate protection under personal-property law.

For a surplus-recovery agent / tax-deed investor

Perform a two-track title search. Before bidding, check both (a) the county real-property records for an affidavit of affixture and (b) the state motor-vehicle agency for any outstanding certificate of title on the home. An outstanding personal- property title means the home does not pass with the tax deed.
Budget for title clearing. An unconverted manufactured home on acquired land is a title defect that most lenders and title underwriters will except from coverage. You may need a court order, an owner’s signature, or a state-specific administrative procedure to clear it.
In Michigan specifically: Do not assume a sheriff’s deed conveys the manufactured home. Plan for a post-sale proceeding under MCL 125.2330K or a court order.
Lienholder notice at tax sale: In Washington and similar states, a manufactured- home lienholder who did not receive required pre-sale notice may assert its interest survives the tax sale. Confirm notice was given as required.
Surplus distribution: If the tax sale produced surplus-funds, and the manufactured home was personal property in the hands of a third party (e.g., a park resident), the surplus belongs to the land owner (or the land owner’s creditors), not the manufactured-home owner. The MH owner’s recourse is a separate claim against whoever caused or forced removal of the home. Tyler v. Hennepin County (2023) protects the land owner’s equity; it does not create a surplus right for personal- property owners of structures on the land. See tyler-v-hennepin-county.

For a lender

Fannie Mae requires that for a manufactured home to be eligible for a conventional mortgage, the home must be (a) titled as real property, (b) on a permanent foundation meeting the HUD Permanent Foundations Guide (1996), and (c) secured by a mortgage/deed of trust recorded in land records, with an ALTA Endorsement 7, 7.1, or 7.2 confirming the home is part of the real property. (Fannie Mae Selling Guide B5-2-05, retrieved 2026-06-01.) Failure to meet these requirements means the lender holds a personal-property security interest, and must pursue UCC remedies, not foreclosure.

Cross-links

void-vs-voidable, heirs-property, surplus-funds, right-of-redemption, tyler-v-hennepin-county, due-process-notice, jones-v-flowers, sheriff-sale, treasurer-sale

Sources

{primary_statute, https://law.lis.virginia.gov/vacode/title46.2/chapter6/section46.2-653.1/, 2026-06-01} — Va. Code § 46.2-653.1 (Conversion of manufactured home to real property): wheels removed, affixed to owned land, DMV affidavit → title cancellation, circuit-court affidavit of affixation → home “deemed to be real estate.”
{primary_statute, https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0319/Sections/0319.261.html, 2026-06-01} — Fla. Stat. § 319.261 (Mobile home title retirement): owner must own land or hold recorded leasehold ≥ 30 years; record title + sworn statement + legal description with county clerk; retirement application to DMV; post-retirement home transfers only by deed.
{primary_statute, https://app.leg.wa.gov/rcw/default.aspx?cite=46.12.700, 2026-06-01} — RCW 46.12.700 (Washington manufactured home title and foreclosure): title elimination available; tax-sale extinguishes lienholder interest if 30-day notice given; “any lienholder interest … is extinguished” by county treasurer sale with proper notice.
{primary_statute, https://app.leg.wa.gov/rcw/default.aspx?cite=65.20&full=true, 2026-06-01} — RCW ch. 65.20 (Washington Manufactured Home Real Property Act): once title eliminated and application recorded, home “shall be treated as real property”; separate security interest cannot exist; home can only be secured as part of real property through mortgage/deed of trust.
{primary_statute, https://www.azleg.gov/ars/33/01501.htm, 2026-06-01} — A.R.S. § 33-1501 (Arizona affidavit of affixture for mobile home in mobile home park): requires ≥ 20-year lease, wheels/axles removed; home and leasehold interest “treated as real property” for financing; however, home remains on personal-property tax roll — assessed as personal property.
{primary_statute, https://www.azleg.gov/ars/42/15203.htm, 2026-06-01} — A.R.S. § 42-15203 (Arizona affidavit of affixture, owned land): home “shall be assessed as personal property” even after affidavit filed — Arizona assesses as personal property regardless of affixture filing.
{primary_statute, https://codes.ohio.gov/orc/4503.061, 2026-06-01} — O.R.C. § 4503.061 (Ohio manufactured home real-property registration): auditor places home on real-property tax list; clerk inactivates certificate of title; annual decal system available.
{primary_statute, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=HSC&sectionNum=18551, 2026-06-01} — Cal. Health & Safety Code § 18551: building permit + proof of land ownership or ≥ 35-year lease + foundation installation → home “deemed a fixture and a real property improvement”; DMV cancels registration after certificate of occupancy; statute does not affect sales/use or property tax classification independently.
{primary_statute, https://www.ncleg.gov/enactedlegislation/sessionlaws/html/2003-2004/sl2003-400.html, 2026-06-01} — N.C. S.L. 2003-400 (North Carolina manufactured housing reform 2003): real property if wheels removed, permanent foundation, identical ownership of land and home; owner holds land title or ≥ 20-year lease; affidavit recorded with Register of Deeds; home on leased park land is always personal property.
{primary_federal_statute, https://www.law.cornell.edu/uscode/text/42/5401, 2026-06-01} — 42 U.S.C. § 5401 (National Manufactured Housing Construction and Safety Standards Act — Findings and Purposes): establishes HUD Code; purposes include establishing “practical, uniform, and performance-based Federal construction standards.” Does not itself address preemption scope (preemption is in § 5403(d)).
{primary_federal_statute, https://www.law.cornell.edu/uscode/text/42/5403, 2026-06-02} — 42 U.S.C. § 5403(d) (verbatim retrieved): preemption bars state “standard[s] regarding the construction or safety” of a manufactured home; preemption shall be “broadly and liberally construed” within that domain; states retain authority to set standards for “stabilizing and support systems” and “foundations” of sited homes. The statute does not preempt state property-classification, titling, taxation, or foreclosure law — those topics are not “construction or safety” standards.
{primary_federal_regulation, https://www.law.cornell.edu/cfr/text/24/3282.11, 2026-06-02} — 24 C.F.R. § 3282.11 (HUD preemption implementing regulation): confirms preemption field is “manufactured home construction and safety” standards; does not address property classification, title administration, or taxation. States may maintain consumer protections such as warranty requirements.
{primary_fannie_selling_guide, https://selling-guide.fanniemae.com/sel/b5-2-05/manufactured-housing-legal-considerations, 2026-06-01} — Fannie Mae Selling Guide B5-2-05 (Manufactured Housing Legal Considerations): requires real-property titling; borrower must sign Affidavit of Affixture; ALTA Endorsement 7/7.1/7.2 required; three titling approaches (title surrender, title notation, no title issued) vary by state.
{primary_HUD_guide, https://www.huduser.gov/portal/publications/destech/permfound.html, 2026-06-01} — HUD Permanent Foundations Guide for Manufactured Housing (Sept. 1996, 4930.3G): authoritative technical standard for what constitutes a permanent foundation for HUD/FHA and conventional-loan purposes; required for FHA certification.
{secondary_analysis, https://www.smithdebnamlaw.com/article/mobile-homes-and-real-property-a-strained-relationship/, 2026-06-01} — Smith Debnam Law, Mobile Homes and Real Property: A Strained Relationship (North Carolina analysis): cites Hughes v. Young, 115 N.C. App. 325, 329 (1994) and Hensley v. Ray’s Motor Co., 158 N.C. App. 261 (2003) for NC presumption when same party owns land and home with same lienholder; N.C. Gen. Stat. §§ 20-109.2, 47-20.6, 25-9-604. Secondary; corroborates primary statutes.
{secondary_analysis, https://themortgagepoint.com/2024/02/22/michigan-manufactured-home-title-and-affixture/, 2026-06-01} — The MortgagePoint, Michigan Manufactured Home Title and Affixture (Feb. 2024): Michigan Secretary of State no longer accepts sheriff’s deed as proof of ownership; three post-foreclosure paths (title endorsement, MCL 125.2330K affidavit if ≥15 years affixed, court order); title insurers take exception. Primary MCL text needs_verification.
{secondary_analysis, https://canons.sog.unc.edu/2010/09/mobile-homes-and-property-taxes/, 2026-06-01} — Coates’ Canons (UNC School of Government), Mobile Homes and Property Taxes (2010): North Carolina real-property classification requires identical ownership; home in leased park is always personal property; real-property tax creates land lien enabling foreclosure; personal-property tax allows chattel seizure/sale.
{secondary_explainer, https://www.alllaw.com/articles/nolo/foreclosure/manufactured-mobile-homes.html, 2026-06-01} — AllLaw/Nolo, Foreclosure or Replevin of Mobile and Manufactured Homes: ~75% of states have conversion statutes; physical-attachment factors for court analysis; UCC Article 9 replevin vs. real-property foreclosure; self-help available but impractical for occupied homes. Secondary; no case citations.
{primary_statute_reference, https://law.justia.com/codes/texas/occupations-code/title-7/subtitle-c/chapter-1201/subchapter-e/, 2026-06-01} — Tex. Occ. Code ch. 1201, Subch. E (Texas manufactured housing statements of ownership): §§ 1201.2055 (election to treat as real property); 1201.2075 (conversion personal → real); 1201.2076 (conversion real → personal). Full section text needs_verification against live statutes.capitol.texas.gov rendering.
{primary_agency, https://www.tdhca.texas.gov/tax-lien-information-manufactured-housing, 2026-06-01} — Texas Department of Housing and Community Affairs, Tax Lien Information — Manufactured Housing: confirms Tex. Tax Code § 32.03 requires all manufactured-home tax liens recorded with TDHCA; lien filing deadline June 30; liens > 4 years delinquency removed unless lawsuit pending.
{secondary_secondary, https://www.boe.ca.gov/proptaxes/faqs/manfacthomes.htm, 2026-06-01} — California Board of Equalization, Manufactured Homes FAQs: homes paying vehicle license fees are personal property; homes on permanent foundation per HSC § 18551 are real property and exempt from sales/use tax on resale; homes on leased land valued without site-specific value per Rev. & Tax. Code § 5803(b).
{primary_federal_act, https://www.nhlp.org/files/Public%20Law%20111-22%20title%20VII%20as%20amended1%20final.pdf, 2026-06-01} — Protecting Tenants at Foreclosure Act, Pub. L. 111-22, Title VII (2009), permanently reauthorized 2018: bona-fide tenants with a lease may remain through lease term or 90 days after foreclosure; applies to manufactured-home park residents with written leases. Full text needs_verification against current codified 12 U.S.C. § 5220 note.
{secondary_industry, https://singlefamily.fanniemae.com/originating-underwriting/titling-manufactured-homes-real-property, 2026-06-01} — Fannie Mae, Titling Manufactured Homes as Real Property (single-family): summarizes state titling approaches (title surrender, title notation, no title issued); conversion procedures vary by state; cancellation of certificates of title essential to reduce fraud risk. Secondary; no primary citations.
{secondary_report, https://www.nclc.org/wp-content/uploads/2022/09/IB_Titling_Reform.pdf, 2026-06-01} — National Consumer Law Center, Titling Reform: How States Can Encourage GSE Investment in Manufactured Homes: background on personal-property default; conversion barriers; policy recommendations for title-retirement reform. Secondary; needs_verification for specific state citations within.

Legal information, not legal advice. This page summarizes statutes, regulations, and secondary commentary for educational purposes and does not create an attorney-client relationship. Manufactured home classification law is highly state-specific and changes frequently; verify against the current primary statute and any recorded affidavits before acting. Consult a licensed attorney in the relevant jurisdiction for any specific transaction or dispute. Last verified 2026-06-02.

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