Mobile home titles and taxes in New York

New York does not title a manufactured home like a motor vehicle. Ownership transfers through the sale (with the resident's right to sell protected by Real Property Law §233), and the home is treated as real property for tax, with its value included in the land assessment. 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 York.

What the statute says

On taxation, N.Y. Real Property Tax Law §102(12)(g) defines real property to include "forms of housing adaptable to motivation by a power connected thereto, commonly called 'trailers' or 'mobile homes', which are or can be used for residential, business, commercial or office purposes," excluding units present less than 60 days, unoccupied units for sale, and small recreational vehicles. It provides that "the value of any trailer or mobile home shall be included in the assessment of the land on which it is located," except that where an exemption applies "such trailer or mobile home shall be separately assessed in the name of the owner thereof."

On transfer of ownership, N.Y. Real Property Law §233(i) protects the resident's "right to sell his manufactured home within the manufactured home park," and lets the park approve the buyer as a tenant only if approval is not "unreasonably withheld" (see the New York selling guide).

How it works in general

A New York manufactured home is not carried on a DMV certificate of title; instead, the home is the resident's property, conveyed by a bill of sale, and its sale within a park is governed by Real Property Law §233(i). For tax, the home is real property — its value is generally folded into the assessment of the land it sits on (so in a park, that ties to the park-land assessment), unless an exemption requires it to be separately assessed in the owner's name. Because there's no vehicle title to transfer, the bill of sale, the park's buyer-approval process, and the assessor's records are the key items.

Common scenarios

General examples New York residents commonly encounter:

• A resident sells a home on a rented lot. Ownership transfers by bill of sale, with the right to sell protected by §233(i) — there is no DMV title to reassign.
• A resident asks how the home is taxed. It is real property, with its value included in the land assessment (RPTL §102(12)(g)).
• An exemption applies to the home. The home may then be "separately assessed in the name of the owner" (RPTL §102(12)(g)).

Other authorities that may apply

Real Property Tax Law §102 governs how the home is assessed, administered by the local assessor. Real Property Law §233 governs the lot tenancy and the right to sell the home in place. New York State Homes and Community Renewal (HCR) oversees the manufactured-housing program. The bill of sale and any financing documents control the transfer.