General Assembly advances bill addressing taxation issues for out-of-state manufactured homes

The Pennsylvania Senate and House of Representatives recently advanced legislation, sponsored by Rep. Tedd Nesbit (R-Mercer/Butler), that addresses issues related to taxation and titling for manufactured homes that have been moved across state lines.

“This legislation is designed to clear up confusion regarding ownership titles of out-of-state manufactured homes and to ensure that proper protocol is followed for payment of real estate taxes,” Nesbit said.

The ownership of manufactured homes is currently documented through titles, but owners pay real estate taxes based on where their homes are anchored. A tax status certification from the Tax Claim Bureau of the county where the home is located shows those taxes. This certification includes documentation showing county, municipal and school district real estate taxes due on the mobile home or manufactured home, including any delinquent taxes turned over to a third party for collection. Real estate taxes include county, municipal and school district real estate taxes.

For manufactured homes brought into Pennsylvania, state law requires tax certification documents from the home state for the transfer to take place. Because tax laws are not the same in other states, acquiring a tax certification from the tax authority where a home was previously titled may be difficult

Under House Bill 783, homes that have not been previously titled in Pennsylvania would be exempt from the tax certification requirement from the previous states.

The bill now heads to the governor’s desk.

“I appreciate my colleagues in both the House and Senate for recognizing that this is an important issue which can be addressed by this clarifying legislation,” Nesbit said. “I am hopeful that the governor signs this bill in the coming days to give homeowners and taxing authorities better information.”