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TAX COLLECTION TAX COLLECTION
MANUFACTURED HOME TAX CLEARANCE CERTIFICATES

The San Diego County Treasurer-Tax Collector provides Manufactured Home Tax Clearance Certificates (MHTCC), upon request, when a manufactured home (also known as Mobilehome) 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 (HCD) when making a change to how title of a manufactured home is held or sale of the property for new or resold manufactured homes.

Click here to view answers to Frequently Asked Questions (FAQ’s) for Manufactured Homes.

Click here to complete and submit the Manufactured Home Tax Clearance Certificate Request Form.