Mobile Home Tax Status Certification Change
Small changes to a section of the Vehicle Code will help to eliminate problems for sellers of mobile homes titled in other states.
Pennsylvania law requires a seller to get a tax status certification from the local taxing authorities to prove that the property taxes on the mobile home have been paid. However, a seller of a mobile home titled in another state, where the laws are different, may not be able to get such a certification.
Act 81 of 2018 helps to resolve the problem by specifying that the tax status certification requirement applies only to Pennsylvania-titled mobile homes (added text is shown in bold):
§ 1111.1. Transfer of ownership of vehicles used for human habitation.
(a) Tax status certification.--If a mobile home or manufactured home that has been anchored to the ground to facilitate connections with electricity, water and sewerage, and previously titled in this Commonwealth to a person using the mobile home or manufactured home as a residence in this Commonwealth immediately preceding its sale or transfer, is offered for sale or transfer, the transferor shall obtain a tax status certification from the tax claim bureau of the county in which the mobile home or manufactured home is situated showing the county, municipal and school district real estate taxes due on the mobile home or manufactured home, as shown by the bureau's records as of the date of the certification, including any delinquent taxes turned over to a third party for collection.
Signed by Gov. Tom Wolf Oct. 19, the change in the law took effect Dec. 18, 2018.
Pennsylvania law requires a seller to get a tax status certification from the local taxing authorities to prove that the property taxes on the mobile home have been paid. However, a seller of a mobile home titled in another state, where the laws are different, may not be able to get such a certification.
Act 81 of 2018 helps to resolve the problem by specifying that the tax status certification requirement applies only to Pennsylvania-titled mobile homes (added text is shown in bold):
§ 1111.1. Transfer of ownership of vehicles used for human habitation.
(a) Tax status certification.--If a mobile home or manufactured home that has been anchored to the ground to facilitate connections with electricity, water and sewerage, and previously titled in this Commonwealth to a person using the mobile home or manufactured home as a residence in this Commonwealth immediately preceding its sale or transfer, is offered for sale or transfer, the transferor shall obtain a tax status certification from the tax claim bureau of the county in which the mobile home or manufactured home is situated showing the county, municipal and school district real estate taxes due on the mobile home or manufactured home, as shown by the bureau's records as of the date of the certification, including any delinquent taxes turned over to a third party for collection.
Signed by Gov. Tom Wolf Oct. 19, the change in the law took effect Dec. 18, 2018.
