Mobilehome Tax Clearance Certificate

Reference

2024-25 Mobilehome Agreement to Pay Taxes - Fillable
Mobilehome Tax Clearance Certificate Request

FAQs

A "mobilehome" is a housing structure that is not attached to a permanent foundation. Taxes for mobilehomes are considered “unsecured” and are billed separately from the parcel on which the mobilehome is located. If the mobilehome is attached to a permanent foundation, it is considered to be a "modular" home. It is listed as an "improvement" on the tax bill for the real property, and is not billed separately from the parcel on which it is located.

Mobilehome title issuance is administered by the State's Department of Housing and Community Development. That department cannot transfer title of a used mobilehome subject to local property taxes without a tax clearance from the Tax Collector of the county in which the mobilehome is located. Because mobilehomes are "unsecured," the purpose of a Tax Clearance Certificate is to collect the taxes due on the mobilehome, to ensure that there are no taxes due before the transfer of ownership. In San Luis Obispo County, you can obtain a Mobilehome Tax Clearance Certificate from the County Tax Collector's Office.

If a mobilehome is located on a secured assessment (real property) that is sold or transferred to new ownership, a Tax Clearance Certificate should be issued for the mobilehome. Ownership of a mobilehome does not automatically change in the sale of the real property unless it is attached to a permanent foundation as a "modular" home, in which case it is treated the same as a standard housing structure.

The request to issue a Mobilehome Tax Clearance Certificate must be in person or in writing; it cannot be done over the telephone. You must have a copy of the mobilehome registration, the Certificate of Title, or title search from the Department of Housing and Community Development. Also, the new owners must sign an Agreement to Pay Taxes issued by the County Tax Collector. If there are any outstanding taxes, they must be paid before a Tax Clearance Certificate can be issued.

Mobilehome Tax Clearance Certificate Request Form

Agreement to Pay Taxes for Fiscal Year 2024/25

The certificate should be taken to the Department of Housing and Community Development so the mobilehome can be registered in the new owner's name. This process may take a couple of months.

A Tax Clearance Certificate is valid for sixty (60) days. A duplicate certificate can be issued for a minimal fee.

If a Tax Clearance Certificate is not issued at the time of transfer, the mobilehome will not be transferred to the new owner's name. The Department of Housing and Community Development cannot transfer title of a used mobile home subject to local property taxes without a tax clearance from the Tax Collector of the county in which the mobilehome is located.