Mobile Homes

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Attention: Tax Clearances will not be issued until after July 5th when the Tax Collector's roll turn has been completed per R&T Code 5830 (b) if the taxes on any manufactured home which are not a lien on real property of the owner of the manufactured home remain unpaid at the time set for the declaration of default for delinquent taxes, the taxes on the manufactured home, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll.

A “mobile home” is a housing structure not attached to a permanent foundation. Taxes for mobile homes are considered “unsecured” and are billed separately from the parcel on which the mobile home is located. This means that two (2) tax bills will be issued to you.

If the mobile home is attached to a permanent foundation, it is considered to be a real property. It is listed as an “improvement” on the tax bill for the real property and is not billed separately from the parcel on which it is located.

Transfer of Mobile Homes and Tax Clearance Certificates

Mobile home title issuance is administered by the State’s Department of Housing and Community Development. The transfer in title of a used mobile home which is subject to local property taxes is contingent upon a tax clearance issued by the Treasurer-Tax Collector of the county in which the mobile home is located.

Registration and Titling
(800) 952-8356
ContactRT@hcd.ca.gov

Hours of Operation
Monday — Friday
8:00 a.m. — 5:00 p.m.

A tax clearance certificate is used to permit the registration of used mobile homes. The certificate indicates that the Treasurer-Tax Collector finds NO mobile home tax is due or that the mobile home property taxes have been paid in a manner not requiring the withholding of registration or transfer of registration of that mobile home.

Mailing of Tax Bill

Annual property tax bills are mailed only once each year by October 1st, with the option to pay in two installments.

1st installment is due
Nov. 1st no later than Dec. 10th

2nd installment is due
Feb. 1st no later than April 10th

Per RTC 2619, If December 10 or April 10 falls on Saturday, Sunday or a legal holiday, the time of delinquency is at 5 p.m., or the close of business, whichever is later, on the next business day.

Additional penalties and fees will apply if installments are not paid timely.

Delinquent Mobile Home Taxes

If the mobile home taxes become delinquent, the delinquent property taxes will transfer from the secured (real) property statement to an unsecured (personal) property statement on July 1 of the following tax year. An additional 1½% of the base amount of the tax bill is attached on the first day of each month thereafter together with any actual costs of collection incurred by the county up to the time the delinquency is paid.

The county has the right to take the following steps to collect the unpaid taxes and penalties on a mobile home:

File a Certificate of Tax Lien for record with the County Recorder. This is a 10-year lien against all personal and real property owned by the assessee, which may be renewed every 10 years until the tax is paid
Initiate seizure and sale of the mobile home at a public auction
Obtain a summary judgment
Levy bank accounts or send the amount to the Franchise Tax Board to intercept state tax returns

In Madera County, you can obtain a mobile home Tax Clearance Certificate or a Conditional Tax Clearance Certificate from the County Treasurer-Tax Collector’s Office.

Follow the instructions on our Mobile Home Tax Clearance webpage to obtain a tax clearance certificate.

If you have specific questions regarding the collection on Mobile Homes, please contact our office at (559) 675-7713 or by email at taxcollector@maderacounty.com.