Whenever a Manufactured Home owner needs to record a name change, movement of their home to another location, or sale of the home, the home owner must fill out paperwork at the California Department of Housing and Community Development (HCD). Please note: In order to complete the paperwork the HCD may require the home owner to complete a tax clearance through the local tax collector’s office. Below we discuss this requirement:
Homes manufactured after 1980 must complete a tax clearance. Homes manufactured 1980 and prior might be on a direct fee program with HCD. If they are on the direct fee program, then they do not need to file a tax clearance from the tax collector of their local county (Santa Clara County, for instance). HCD refers to the direct fee as ILT (In-Lieu Tax). See http://www.hcd.ca.gov/codes/forms/ for requirements.
HOW TO TELL IF YOU ARE ON A DIRECT FEE PROGRAM
The way that a Home owner can tell that they are on the direct fee program is to look at their decal number, which is on their Home. If the decal number begins with an A (for instance AAA1126), then the Home is on the direct fee program. If the decal number begins with an L (for instance LAA1126), then the Home is assessed by the Assessor’s Office and a tax clearance is required. A helpful resource is if the homeowner received a value notification from the Santa Clara County Assessor’s Office or a tax bill from the Santa Clara County Tax Collector, then a tax clearance is needed. The notification of value comes out every year in June. The tax bill comes out every year in September.
Other helpful resources include the Santa Clara County Assessor’s Value website which is at https://www.sccassessor.org/index.php/online-services/property-search/mobile-home-property which is filled with much useful information.
If you discover that your home is on a direct fee program, you do not need a tax clearance and so should go directly to HCD at www.hcd.ca.gov or call (916) 445-4782.
IF YOU ARE NOT ON A DIRECT FEE PROGRAM AKA LOCAL PROPERTY TAX (LPT)
If you are on local property tax, then please see the Tax Collector for the tax clearance. Bring in the most current tax bill or write down information from our web site https://www.sccassessor.org/index.php/online-services/property-search/mobile-home-property including the Assessor’s Parcel Number (APN), Account Number, Decal Number, Serial Number, Registered Owner Name, Registered Owners Address, Buyers Name, and Buyers Address.
Please contact the Tax Collector at (408) 808-7900 to start the tax clearance. Please contact the Assessor’s Office at (408) 299-5400 or the California Department of Housing and Community Development (HCD) at (916) 445-4782 if you are in doubt whether your Manufactured Home requires a tax clearance.