Mobile Home Tax Clearance Certificate
The ability for mobile homes to be relocated from one county to another or to transfer title necessitates State-level oversight to ensure counties receive due taxes when mobile homes are sold. A State agency, the Department of Housing and Community Development (HCD), will not transfer the title of the mobile home until the seller submits to HCD a Tax Clearance Certificate (TCC), which is issued by the Treasurer-Tax Collector of the county where the mobile home is currently located and validates the taxes on a mobile home are current. If there are any outstanding taxes, the seller must pay the taxes before the Treasurer-Tax Collector issues a Tax Clearance Certificate.
If a TCC is not issued at the time of the transfer, the mobile home title will not transfer to the new owner’s name. HCD cannot transfer a mobile home title, subject to local property taxes, without a TCC from the Treasurer-Tax Collector of the County where the mobile home is located.
The seller of a mobile home submits a Tax Clearance Manufactured Home Certificate Request to request a Tax Clearance Certificate from the Placer County Treasurer-Tax Collector.
Following receipt of a request, the Treasurer-Tax Collector searches the secured and unsecured property tax rolls to verify existing tax bills are paid or if there is an outstanding tax liability. In addition, after January 1 of each year, the Treasurer-Tax Collector is required to estimate the taxes for the upcoming fiscal year (July 1 through June 30). Prior to issuing a TCC, the Treasurer-Tax Collector requires payment of these estimated taxes, any unpaid prior taxes, and related fees identified on the Schedule of Fees.
If an escrow company requests a TCC, as a result of a pending sale, the Treasurer-Tax Collector will issue a Conditional TCC requiring the estimated taxes and all existing unpaid property taxes be collected at the close of escrow and paid to the Treasurer-Tax Collector.
An additional certificate is needed if the original certificate issued expired within 30 days from issuance.
If you have any questions regarding transferring a mobile home title, please contact HCD at 800-952-8256 or 916-323-9114. The Placer County Treasurer-Tax Collector’s Office is available for questions regarding the Tax Clearance Certificate and can be contacted at 530-889-4120.