County of Monterey
Treasurer-Tax Collector
Mobile Home Tax Clearance Certificate
General Information
Prior to July 1, 1980, mobile homes (also known as manufactured homes) in California were treated as vehicles, subject to taxation through license fees. This changed with the enactment of the Mobile Home Property Tax Law of 1980, which provided for the taxing of mobile homes in a manner similar to conventional homes. Homes manufactured after July 1, 1980 are subject to local property taxes. Homes purchased prior to July 1, 1980 pay an annual vehicle license fee to the California Department of Housing and Community Development (HCD). HCD is responsible for providing titling and registration documents which evidence ownership, security interest and registration status of mobile homes, as well as providing a method for recording ownership and security interests. For additional information, please refer to the California Department of Housing and Community Development’s website at www.hcd.ca.gov or call (916) 455-4782.
Sale or Transfer of Title or Location (Application for Tax Clearance Certificate)
The Monterey County Treasurer-Tax Collector provides Mobile Home Tax Clearance Certificates (MHTCC), upon request, when a mobile home (also known as a manufactured home) is purchased, the home changes location, or title to the manufactured home is transferred or changed. A Tax Clearance Certificate is required by the California Department of Housing and Community Development (HCD) before a change of title is allowed when a mobile home is sold, transferred or moves out of Monterey County. The purpose of a Tax Clearance Certificate is to provide HCD with verification that as of the date of issuance, all taxes then discovered, have been paid. In addition to collecting outstanding taxes, estimated taxes for the following fiscal year may be required prior to issuing the Tax Clearance Certificate.
There is no charge for the initial Tax Clearance Certificate. If you have previously requested a Tax Clearance Certificate and it has expired, a fee of $48.00 will be charged to reissue the certificate.
Click here to view answers to Frequently Asked Questions (FAQ’s) for Mobile Homes.
Click here to complete and submit the Mobile Home Tax Clearance Application Form.
(Instructions are available for both Individuals and Title companies to help with these forms.)