Texas Tax Code 11.432 – Homestead Exemption for Manufactured Home
(a) Except as provided by Subsection (a-1), for a manufactured home to qualify as a residence homestead under § 11.13, the application for exemption required by § 11.43 must be accompanied by:
(1) a copy of the statement of ownership for the manufactured home issued by the manufactured housing division of the Texas Department of Housing and Community Affairs under § 1201.207, Occupations Code, showing that the individual applying for the exemption is the owner of the manufactured home;
(2) a copy of the sales purchase agreement or other applicable contract or agreement or the payment receipt showing that the applicant is the purchaser of the manufactured home; or
(3) a sworn affidavit by the applicant stating that:
(A) the applicant is the owner of the manufactured home;
(B) the seller of the manufactured home did not provide the applicant with the applicable contract or agreement; and
(C) the applicant could not locate the seller after making a good faith effort.
(a-1) An appraisal district may rely upon the computer records of the Texas Department of Housing and Community Affairs to verify an applicant’s ownership of a manufactured home. An applicant is not required to submit an accompanying document described by Subsection (a) if the appraisal district verifies the applicant’s ownership under this subsection.
Terms Used In Texas Tax Code 11.432
- Appraisal: A determination of property value.
- Contract: A legal written agreement that becomes binding when signed.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Real property: means :
(A) land;
(B) an improvement;
(C) a mine or quarry;
(D) a mineral in place;
(E) standing timber; or
(F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision. See Texas Tax Code 1.04 - sworn: includes affirm or affirmed. See Texas Government Code 312.011
(b) The land on which a manufactured home is located qualifies as a residence homestead under § 11.13 only if:
(1) the land is owned by one or more individuals, including the applicant;
(2) the applicant occupies the manufactured home as the applicant’s principal residence; and
(3) the applicant demonstrates ownership of the manufactured home under Subsection (a) or the appraisal district determines the applicant’s ownership under Subsection (a-1).
(c) The owner of land that qualifies as a residence homestead under this section is entitled to obtain the homestead exemptions provided by § 11.13 and any other benefit granted under this title to the owner of a residence homestead regardless of whether the applicant has elected to treat the manufactured home as real property or personal property and regardless of whether the manufactured home is listed on the tax rolls with the real property to which it is attached or listed on the tax rolls separately.
(d) In this section, “manufactured home” has the meaning assigned by § 1201.003, Occupations Code.