Texas: Manufactured Home Ownership Records, Appraisal, and Property Tax Roles
Residents often ask which agency handles a manufactured home's ownership record, appraised value, and property tax billing in Texas. This guide explains who does what: TDHCA (ownership/location), County Appraisal Districts (values), and County Tax Assessor-Collector (billing). Includes definitions, agency roles, and a checklist before you call.
Introduction: What Residents Often Find Confusing
Residents and public offices frequently receive questions about which agency "handles" a manufactured home's ownership record, appraised value, and property tax billing.
Here's the key point: In Texas, these functions are typically handled by different entities depending on what you're trying to confirm:
- Ownership and liens → TDHCA
- Property value → County Appraisal District
- Billing and payment → County Tax Assessor-Collector
This page provides a general, statewide overview and does not replace county-specific procedures or official determinations.
Key Definitions and Legal Context
Understanding these terms will help you navigate the system more effectively:
What is a Manufactured Home?
A manufactured home is a factory-built home constructed to federal HUD standards (commonly associated with HUD labels) and regulated in Texas through the TDHCA Manufactured Housing Division program framework for ownership/location documentation.
Statement of Ownership and Location (SOL)
The Statement of Ownership and Location (SOL) is the key state record for manufactured home ownership in Texas. The TDHCA Manufactured Housing Division publishes instructions and information for applying for a Statement of Ownership and related ownership/location records research.
How Property Taxes Work in Texas
Important: Texas has no state property tax. Local taxing units set rates, and local offices administer appraisal and collection functions.
The Texas Comptroller provides property tax assistance information, including a directory of appraisal districts and county tax offices, and explains which local office generally answers which category of questions.
Personal Property vs. Real Estate
Whether a manufactured home is treated as personal property or real estate can depend on:
- State and local law
- How the home is titled/recorded
- How the home is situated
Federal HUD materials note that a manufactured home may be classified as personal property or as real estate depending on the circumstances and applicable requirements.
Who Does What: Agency Responsibilities
Understanding which agency handles which function is crucial. Here's the breakdown:
TDHCA: Ownership and Location Records
Role: State program for ownership/location records
TDHCA's Manufactured Housing Division handles:
- Recording ownership and titling documentation
- Issuing Statements of Ownership
- Researching manufactured home ownership records
Contact TDHCA for:
- Questions about current ownership shown in program records
- Questions about liens shown in program records
- Documentation requirements for issuing or updating a Statement of Ownership
- How records reflect a home's identification (HUD label/Texas Seal information)
County Appraisal Districts (CADs): Property Values
Role: Local office for property appraisal and values
County Appraisal Districts handle:
- Determining appraised values for property taxation
- Appraisal methodology
- Exemption information
Contact your CAD for:
- Whether your manufactured home appears in the county appraisal roll
- How your home is identified in local records
- Appraised value information
- General appraisal methodology questions
- Exemption information and eligibility
- Where to obtain official exemption forms
County Tax Assessor-Collector: Billing and Payment
Role: Local office for tax billing and collection
County Tax Assessor-Collector Offices handle:
- Issuing tax bills
- Processing payments
- Providing tax receipts
- Payment administration
Contact your Tax Assessor-Collector for:
- Whether a bill has been issued for your account
- Accepted payment channels and methods
- Payment posting and receipts
- Tax certificate availability (where offered)
- General questions about paying property taxes
Texas Comptroller: Information and Resources
Role: State informational assistance and directory
The Texas Comptroller provides:
- Educational resources about property taxes
- County directory with contact information
- General guidance on the property tax system
Note: The Comptroller does not collect property tax or set local tax rates—those functions are handled locally.
Common Questions and Where to Get Answers
"Who updates the manufactured home title?"
Answer: TDHCA's Manufactured Housing Division
In Texas, manufactured home ownership/location documentation is handled by TDHCA's program. If your question is about the state manufactured home ownership record (or TDHCA's record of ownership/lien/location), TDHCA is your starting point.
"Who determines the value used for property taxes?"
Answer: Your County Appraisal District
The county appraisal district determines appraised values for property taxation purposes in that county. They can answer questions about property values and appraisal methodology.
"Who sends the bill and takes payment?"
Answer: Your County Tax Assessor-Collector
The county tax assessor-collector administers billing and collection for the taxing units it serves. They handle questions about tax bills, payment options, and receipts.
"Why does one office say to call another?"
Answer: Because these are separate functions handled by different agencies:
- Ownership documentation → TDHCA (state program record)
- Valuation → County Appraisal District (local)
- Billing/collection → County Tax Office (local)
The Comptroller's directory expressly separates these responsibilities to help you find the right office for your specific question.
Before You Call: Information Checklist
To save time and help the correct office locate your records quickly, gather this information before contacting any office:
Essential Information
✅ Property location (site address) and county
✅ Owner name(s) as shown on your most recent documentation
✅ Manufactured home identifiers:
- Serial number
- HUD label information
- Texas Seal information (as referenced in TDHCA application guidance)
Helpful Additional Information
✅ Account number from a prior appraisal notice or tax bill (if available)
✅ A clear description of your question category:
- Ownership/lien/location record → Contact TDHCA
- Value/exemption → Contact County Appraisal District
- Bill/payment/receipt → Contact Tax Assessor-Collector
Having this information ready will help reduce back-and-forth and ensure you get the answers you need faster.
Sources and Methodology
This guide was prepared using the following official resources:
- TDHCA Manufactured Housing Division public guidance on ownership/location recording resources and Statement of Ownership application information
- Texas Comptroller Property Tax Assistance pages and county directory describing role separation among appraisal districts and county tax offices
- Federal HUD materials supporting the concept that manufactured homes may be treated as personal property or real estate depending on jurisdiction and circumstances
- Texas statutes site as general legal context reference for property tax code definitions
Disclaimer: This page provides general information and does not make jurisdiction-specific determinations on classification. Always consult with the appropriate agency for official determinations.
Last Reviewed: February 4, 2026
Written by Mharketplace Team
Contributing author at MHarketplace
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