The San Diego County Treasurer-Tax Collector provides Manufactured Home Tax Clearance Certificates, upon request, when a manufactured home (also known as a mobile home) is purchased or title to the manufactured home is transferred or changed.
After July 1, 1980, all manufactured homes are subject to local property taxes. If purchased new prior to July 1, 1980, the manufactured home may voluntarily be converted from the annual vehicle license fee to local property taxation.
A tax clearance certificate is required by Housing and Community Development when making a change to how title of a manufactured home is held or sale of the property for new or resold manufactured homes.
REQUESTING A MANUFACTURED HOME TAX CLEARANCE CERTIFICATE
- Completed Manufactured Home Tax Clearance Request Form (click here for the form)
- Copy of the current registration or title report
MANUFACTURED HOME TAX CLEARANCE CERTIFICATE FREQUENTLY ASKED
Click one of the most frequently asked questions below to get an answer, or click "Expand All" to see all the answers.
Q: WHAT IS A MANUFACTURED HOME TAX CLEARANCE CERTIFICATE?:
A: A tax clearance certificate is a document issued by the Tax Collector, upon request, to identify the amount of tax liability that exists on a particular manufactured home and the final date the amount may be paid before additional amounts are due.
Q: HOW DO I REQUEST A MANUFACTURED HOME TAX CLEARANCE CERTIFICATE?:
A: If you have not previously requested a certificate, you will need to complete the Manufactured Home Tax Clearance Certificate Request Form that is available on this website as a fillable form. The form can be completed online and emailed, mailed, faxed, or delivered in person to the Tax Collector. The HCD Title Search must be included in order for your request to be processed.
If you have previously requested a certificate and it has expired, a fee of $35 will be charged to reissue it. The form and all required documents must be mailed or delivered in person to the Tax Collector's office along with your payment of $35.
If the new owner is an active duty military or a registered Native American you must provide other documentation at the time of submitting the request to support your eligibility for an exclusion from reappraisal.
Q: WILL I HAVE TO PAY PROPERTY TAXES TO OBTAIN THE TAX CLEARANCE CERTIFICATE?:
A: Yes, you may, depending on when the tax clearance certificate is requested, and whether existing tax bills are paid at the time the tax clearance certificate is requested.
January 1 is the lien date for property taxes for the fiscal year that begins the following July 1. After January 1, the Tax Collector is required to estimate the tax liability for the new fiscal year. Payment of the estimated tax liability plus any unpaid prior year taxes is required before the tax clearance will be issued.
If the tax clearance request has been made by an escrow company as a result of a pending sale, the Tax Collector will issue a Conditional Tax Clearance Certificate requiring the estimated tax liability and all existing unpaid property taxes be collected at the close of escrow and paid to the Tax Collector.
The Tax Collector does not pro-rate manufactured home property tax bills. Any pro-rations of the property tax bills appearing on the Certificate, whether paid or unpaid, must be made between buyer and seller.
Q: WHERE DO I SEND THE COMPLETED REQUEST?:
A: If you are requesting a certificate for the first time, the completed form and HCD Registration or Title Report can be submitted online, by mail, by fax or in person. Requests to reissue a previously issued certificate must include the $35.00 fee to reissue, and must be mailed or submitted in person.
San Diego County Treasurer-Tax Collector
Q: WHAT IS THE COST TO OBTAIN A MANUFACTURED HOME TAX CLEARANCE CERTIFICATE?:
A: There is no fee for a tax clearance certificate unless a previously issued tax clearance certificate expires prior to the date upon which title transfers. There is a cost of $35.00 for any subsequent tax clearance certificate issued with respect to a manufactured home for which a Tax Clearance Certificate has been previously issued.
Q: HOW LONG IS THE MANUFACTURED HOME TAX CLEARANCE CERTIFICATE VALID?:
A: The certificate is valid for sixty days from the date of issuance. If, for any reason, the sale or transfer does not take place within that sixty-day time period, then a new request must be submitted and the certificate will be reissued. A fee of $35.00 (payable to SDTTC) is required to reissue a certificate. Requests for reissued certificates can only be done in person or by mailing the documents and payment to the Tax Collector.
Q: WHEN WILL I RECEIVE MY TAX BILL FOR MY MANUFACTURED HOME?:
A: Property tax bills for manufactured homes are billed annually in the same manner as secured property tax bills to allow for payment of the annual tax in two installments.
Q: WHEN ARE MY PROPERTY TAXES DUE FOR MY MANUFACTURED HOME?:
A: The first installment is due on November 1 and delinquent if not paid by December 10; the second installment is due on February 1 and delinquent if not paid by April 10.
Q: WHAT IF I FAIL TO PAY MY MANUFACTURED HOME PROPERTY TAXES BY THE DEADLINE?:
A: Failure to pay an installment by the deadline results in a 10% penalty immediately following the delinquent date. The first installment is delinquent if not paid by December 10, and the second installment is delinquent if not paid by April 10. A $10 charge is also added to the second installment.
If the tax bill is not paid by June 30, the taxes will be subject to a 1.5% interest penalty beginning on July 1, and a Certificate of Tax Lien will be recorded with the County Recorder. An additional 1.5% interest penalty will accrue on the first day of each subsequent month until the taxes are paid. Taxes will be subject to enforcement of collection in the same manner as all other unsecured property.