Mobile home titles and taxes in New Jersey

In New Jersey a mobile home is titled through the Motor Vehicle Commission, a home in a park is charged an annual municipal service fee rather than separate property tax, and the title is cancelled when the home is moved onto land its owner owns. 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 Jersey.

What the statute says

On titling, N.J.S.A. 39:10-11.1 addresses "a person who has a certificate of ownership issued by the director for a mobile or manufactured home located in a mobile home park," and provides that when such a home "shall be relocated on land which the owner of the home has an interest in or the title to," the owner files a notice of relocation "at least 10 days prior to that relocation," and "the director shall cancel the certificate of ownership on the date of relocation."

On taxation, N.J.S.A. 54:4-1.6 provides that "a municipality, by ordinance, shall provide for the imposition of an annual municipal service fee, on manufactured homes installed in a mobile home park," set "into account the extent to which the taxes assessed and levied ... against the land and improvements ... defray the costs of services," and collected by the park owner.

How it works in general

A New Jersey mobile home carries a Motor Vehicle Commission certificate of ownership, which records ownership and any lien, and a sale of the home transfers that certificate. A home sitting in a park is not separately property-taxed; instead the municipality charges an annual municipal service fee (collected through the park) while the park land itself is taxed. When the homeowner moves the home onto land they own (or have an interest in), they file a relocation notice and the certificate of ownership is cancelled, with the home then generally treated as real property. The certificate, the bill of sale, and the park's buyer-approval process (see the New Jersey selling guide) are the key items in a transfer.

Common scenarios

General examples New Jersey residents commonly encounter:

• A home sits on a rented park lot. It is held by an MVC certificate of ownership and sold by transferring that certificate (N.J.S.A. 39:10-11.1).
• A resident gets a "municipal service fee" charge. That fee — not separate property tax on the home — applies to homes in a park (N.J.S.A. 54:4-1.6).
• An owner moves the home onto owned land. The certificate of ownership is cancelled on relocation (N.J.S.A. 39:10-11.1).

Other authorities that may apply

The Motor Vehicle Commission administers the certificate of ownership and lien recording; the municipality administers the municipal service fee (N.J.S.A. 54:4-1.6) and the property tax on the park land. The mobile-home-park statutes (N.J.S.A. 46:8C-1 et seq.) govern the lot tenancy and the right to sell the home in place. The bill of sale and any financing documents also control.