A mobile home is a housing structure that is not attached to a permanent foundation.  Property taxes for mobile homes are considered “unsecured” and are billed separately from the parcel on which the mobile home is located (i.e., two different Assessor Identification Numbers).  If the mobile home is attached to a permanent foundation, it is considered secured (real) property; it is listed as an “improvement” on the tax bill for the real property and the mobile home and parcel are billed together (i.e., the same Assessor Identification Number).

The billing for mobile homes is conducted every year in late October.  Mobile homes are billed on a statement similar to secured (real) property taxes, with the option to pay in two installments.  The 1st installment is due November 1 and becomes delinquent by the close of business on December 10.  The 2nd installment is due February 1 and becomes delinquent by the close of business on April 10.  If a mobile home payment becomes delinquent, the delinquent property taxes will transfer from a secured (real) property statement to an unsecured (personal) property statement on July 1 of the following tax year.

For additional information, please refer to the California Department of Housing and Community Development’s website at www.hcd.ca.gov or call (916) 455-4782.

Sale or Transfer of Title or Location 

The San Benito County Treasurer-Tax Collector provides Mobile Home Tax Clearance Certificates (MHTCC), upon request, when a mobile home (manufactured home) is purchased, or changes location.

A Tax Clearance Certificate is required by the California Department of Housing and Community Development (HCD) before a change of title is allowed when a mobile home is sold, transferred or moves out of San Benito County. The purpose of a Tax Clearance Certificate is to provide HCD with verification that as of the date of issuance, all taxes then discovered, have been paid. In addition to collecting outstanding taxes, estimated taxes for the following fiscal year may be required prior to issuing the Tax Clearance Certificate.

There is no charge for the initial Tax Clearance Certificate. If you have previously requested a Tax Clearance Certificate and it has expired, a fee of $10.00 will be charged to reissue the certificate.

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

Click here to complete and submit the Mobile Home Tax Clearance Application Form.