Mobile home titles and taxes in New Hampshire

New Hampshire treats a manufactured home differently from a titled vehicle: it is taxed as real estate in the town where it sits, and the resident's right to sell it in place is protected by statute. The information below describes how the law generally works; anyone with a specific title or tax question should consider consulting a licensed attorney in New Hampshire.

What the statute says

On taxation, RSA 72:7-a provides that "manufactured housing, as defined in RSA 205-A:1, I, suitable for use for domestic, commercial, or industrial purposes is taxable as real estate in the town in which it is located on April 1 in any year if it was brought into the state on or before April 1 and remains here after June 15," with an exemption for units "registered in this state for touring or pleasure and not remaining in any one town ... for more than 45 days." A home brought in later in the year is taxed pro rata where it is located if it remains "more than 10 weeks" (RSA 72:7-a, I-a).

On ownership, RSA 205-A:2, II protects the resident's "right to sell at a price of such resident's own choosing said resident's manufactured housing within the park," with the park able to approve the buyer as a tenant (not unreasonably) but not to take the home "on the basis of the sale."

How it works in general

A New Hampshire manufactured home is generally assessed and taxed as real estate by the town where it is located, rather than carried on a motor-vehicle-style certificate of title. Ownership of the home passes through the sale documents — the bill of sale — and the park's buyer-approval process under RSA 205-A:2 (see the New Hampshire selling guide). The home's tax status follows the town's assessment, and a home moved into the state or between towns during the year is taxed pro rata in its new location. Because there is no vehicle title to transfer, the sale paperwork, the town's records, and the park's lease and approval are the documents to focus on.

Common scenarios

General examples New Hampshire residents commonly encounter:

• A resident gets a real-estate-style tax bill on the home. Manufactured housing is taxed as real estate in the town where it sits (RSA 72:7-a).
• A resident sells the home in place. The home transfers by the sale, with the right to sell protected and the buyer approved (not unreasonably) by the park (RSA 205-A:2, II).
• A home is moved into a town mid-year. It is taxed pro rata where it is located if it stays more than 10 weeks (RSA 72:7-a, I-a).

Other authorities that may apply

RSA 72:7-a governs taxation of manufactured housing as real estate, administered by the town's selectmen or assessors. Chapter 205-A governs the lot tenancy and the right to sell the home in place. The bill of sale and any financing documents control the transfer, and the security deposit is held under RSA 477:48.