Moving Manufactured Homes
Model Forms Revised for Reporting Taxes
Effective January 1, 2004, chief appraisers are required to issue statements for both unpaid current and delinquent taxes on manufactured homes upon request. A statement showing no unpaid taxes owed on a manufactured home is necessary for a person to obtain a permit to move that home to another location.
Under Senate Bill (S.B.) 521, which amended Tax Code Section 32.03, unpaid taxes reported by the chief appraiser now includes current taxes on the manufactured home. Prior to S.B. 521, the law addressed only delinquent taxes.
If a taxing unit has not imposed current taxes on the property, the chief appraiser will estimate the taxes due. The estimated tax amount is based on the manufactured home’s taxable value on the most recent certified appraisal roll, multiplied by the taxing unit’s adopted tax rate for the preceding tax year.
In a contract by interlocal agreement, the chief appraiser and county tax assessor-collector may agree that the county tax assessor-collector handles these requests and issue statements of unpaid taxes on manufactured homes.
To assist chief appraisers and county tax assessor-collectors in these duties, the Comptroller’s Property Tax Division (PTD) developed four model forms to use when handling requests and issuing statements of unpaid taxes on a manufactured home. The PTD has revised three of these forms based on the law change. The four forms are:
- Comptroller Form No. 50-292, Request for Statement of Unpaid Taxes on Manufactured Home. This form did not change. A person requesting a statement completes and files this form with the appraisal district (or county tax office if by contract), along with the filing fee. The filing fee may not exceed $10 for each statement request. The chief appraiser must respond to the request within five days.
- Comptroller Form No. 50-293, Request to Taxing Unit for Statement of Unpaid Taxes on Manufactured Home. This revised form is one that the chief appraiser (or county tax collector) sends to each taxing unit that taxes the manufactured home to report any current and delinquent taxes, penalties and interest on that home. The form changed to show both current and delinquent taxes.
- Comptroller Form No. 50-294, Statement of Unpaid Taxes on Manufactured Home. This revised form is the statement that the chief appraiser (or county collector) issues to the taxpayer showing any unpaid current or delinquent taxes on the manufactured home. If there are no unpaid taxes, the statement shows $0.
- Comptroller Form No. 50-295, Schedule A: Statement of Current Taxes on Manufactured Home. This revised form is attached to the Statement of Unpaid Taxes on Manufactured Home to provide the breakdown for each taxing unit’s current taxes due or the estimate of current taxes. The form shows the taxable value of the home and tax rate for each taxing unit that taxes the home.
For more information or a copy of these forms, contact the Property Tax Division’s Technical Assistance at firstname.lastname@example.org or call 1-800-252-9121. In Austin, call 512/305-9999. The revised forms are available on the Comptroller’s property tax forms Web page at www.window.state.tx.us/taxinfo/taxforms/02-forms.html#Other.