Mobile home titles in South Dakota

South Dakota titles a mobile or manufactured home through the county treasurer and taxes it under the mobile home tax until it is affixed to owned land and converted to real property. The information below describes how the law generally works; anyone with a specific title or tax question should consider consulting a licensed attorney in South Dakota.

What the statute says

A mobile or manufactured home is titled through the county treasurer under South Dakota's certificate-of-title law (S.D. Codified Laws Title 32, Ch. 3), and ownership transfers through the certificate of title. For taxation, a home that is not affixed to the owner's land is taxed under the mobile home tax (S.D. Codified Laws Ch. 10-9), administered with the county, while a home affixed to land the owner owns is taxed as part of the real property. When a home is permanently affixed to the owner's land, the certificate of title can be surrendered so the home is treated as part of the real estate.

How it works in general

A South Dakota mobile home starts as titled personal property: the owner holds a certificate of title issued through the county treasurer, and a sale transfers that title. While the home sits on a rented lot it is taxed under the state's mobile home tax. When the owner permanently affixes the home to land they own, the title can be surrendered so the home becomes part of the real estate, conveyed and taxed with the land. The certificate of title, the county tax records, and any real-property conversion documents are the key records.

Common scenarios

General examples South Dakota residents commonly encounter:

• A home sits on a rented lot. It is titled personal property and taxed under the mobile home tax (SDCL title 32, ch. 3; ch. 10-9).
• An owner affixes the home to land they own. The title can be surrendered so the home is treated as real property.
• A home changes hands. Ownership transfers by reassigning the county-treasurer certificate of title.

Other authorities that may apply

The certificate-of-title law (S.D. Codified Laws Title 32, Ch. 3) governs titling through the county treasurer; the mobile home tax (Ch. 10-9) governs taxation, administered by the Department of Revenue and the county. The home is built to the federal HUD code, and the certificate of title, the tax records, and any financing documents also control.