Mobile home titles in Texas

Texas records manufactured home ownership through a TDHCA Statement of Ownership and lets an owner elect real-property treatment when the home is affixed to land they own. The information below describes how the law generally works; anyone with a specific title or tax question should consider consulting a licensed attorney in Texas.

What the statute says

Texas replaced the old certificate of title with a Statement of Ownership. Under the Manufactured Housing Standards Act (Tex. Occ. Code Ch. 1201), the Texas Department of Housing and Community Affairs issues and records a Statement of Ownership that identifies the home's owner and any liens, and ownership transfers by applying to TDHCA for a new Statement of Ownership. The owner may elect real-property treatment under Tex. Occ. Code §1201.2055: when the home is permanently attached to land the owner owns and the election and supporting documents are filed, the home is treated as real property. Property taxation is administered by the county appraisal district under the Texas Tax Code — a home on a rented lot is taxed as personal property, and a home subject to a real-property election on owned land is taxed as part of the real property.

How it works in general

A Texas manufactured home's ownership is held not by a vehicle title but by a TDHCA Statement of Ownership, and a sale is completed by applying to TDHCA for a new Statement of Ownership in the buyer's name. While the home sits on a rented lot it is treated as personal property and taxed by the county appraisal district. When the owner places the home on land they own, they can elect to treat it as real property under §1201.2055, after which it is taxed and conveyed as part of the real estate. The Statement of Ownership, any recorded real-property election, and the appraisal-district records are the key documents.

Common scenarios

General examples Texas residents commonly encounter:

• A home sits on a rented lot. Ownership is recorded by a TDHCA Statement of Ownership; it's taxed as personal property (Occ. Code Ch. 1201).
• An owner places the home on land they own. They can elect real-property treatment (§1201.2055).
• A home changes hands. The buyer applies to TDHCA for a new Statement of Ownership.

Other authorities that may apply

The Manufactured Housing Standards Act (Tex. Occ. Code Ch. 1201) governs the Statement of Ownership and the real-property election, administered by TDHCA; the county appraisal district handles property taxation under the Texas Tax Code. The home is built to the federal HUD code, and the Statement of Ownership, the real-property election, and any financing documents also control.