Frequently Asked Questions: Tax Liens
To be considered enforced, don't ALL manufactured home tax liens have to be recorded with the Manufactured Housing Division (MHD), regardless of whether the home is real or personal property?
Based on Sections 1201.216(a)(2) and 1201.2055(g) and (h) of the Occupations Code, it is the department's position that once a manufactured home becomes real property, it is no longer a manufactured home for regulations or recordation of liens, including tax liens. We are not currently recording any such liens.
Must a separate notice of tax lien be filed for every tax year for which taxes are due?
Must the lien filing be in the possession of the MHD on June 30, or can the liens be postmarked by the 30th?
ALL liens for the previous tax year, if submitted by mail, must be postmarked by the following June 30, to be recorded. If faxed, emailed, or delivered in person, the filing must actually be received on June 30.
Does the tax lien form need to be signed (and by whom)?
Yes, it must be signed by an authorized representative of the taxing unit for which the lien is being filed.
For the purpose of releasing a tax lien, will you accept a statement from the tax office that no taxes are due?
Yes, but the tax office would need to specify the taxing unit identification numbers and tax year(s) being released.
Will the MHD office be open after 5pm on June 30?
Does the tax roll account number recorded and released have to match?
Yes, when releasing tax liens it is important that the tax roll account number on the form matches what was recorded to ensure that only the intended liens are released.
Can I release multiple tax years on a single form?
Yes, provided that the roll account numbers match.
Does the name of the homeowner in the department records have to match the form submitted by the taxing authority to record or release a lien?
No. The taxes follow the home so the owner on record with the Department may not necessarily match what the tax office has on file.
How does the name of the tax collector get changed for my county?
When the Tax Collector changes for your county you will need to send us notification in writing (via email is fine) of the new information. You must also attach a list of the all of the entities you collector for so that information can be updated.
How do I add or remove taxing unit ID numbers to my account?
Should you need to add or remove taxing unit ID numbers to your account, you will need to send us that information in writing (via email is fine) specifying the units that need to be added or removed.
When is a Tax Statement required for transfer of ownership?
Sales from Jan – June 30:
- Requires a tax statement confirming that the previous tax year taxes were paid in full.
- Requires a statement that the current taxes have been estimated, paid, and held in escrow.
Sales from July 1 – September 31:
Requires a statement that the present year’s taxes have been estimated, paid, and held in escrow.
Sales from October 1 - December 31:
Requires a tax statement confirming that the present year’s taxes have been paid in full.
We are collecting for additional taxing units that are not listed under our Central Tax Collector number, how do we add them to our CTC number? Either:
- Send an email (must be sent from an official tax entity email address) listing the additional tax unit id numbers to add or delete and include your Central Tax Collector number; or
- Revise the CTC list from the original form submitted by adding "Amended" at the end of the original tax unit id list and enter the additional tax unit id numbers. Either scan the form and email it to the official tax lien email address (firstname.lastname@example.org) or fax the form to (512) 463-7951.
The tax lien results spreadsheet shows some records as "Recorded WO Home" in the Status column, what does that mean?
The label and/or serial number cannot be located in the Statement of Ownership database to record a lien on the official ownership record, so the lien is filed in the “Homes Without Ownership Records” database. Liens in this database are considered valid liens that were filed within the filing deadline.
How can we file liens electronically?
Review the Manufactured Housing Tax Lien Layout Example located on the Tax Lien Information Web page.
The Texas Comptroller's District Directory on your Web site does not have all the tax units that we collect for, how do we find the tax unit id number?
The Comptroller may have inactivated or changed a tax unit identification number or may never have assigned a number. To research this information, you may access the Comptroller's Tax Directory at: https://www.comptroller.texas.gov/taxes/property-tax/county-directory/
Please direct questions or changes to the directory to the Comptroller's Technical Assistance Section at 800-252-9121, write to P.O. Box 13528, Austin, Texas 78711-3528.
Are we required to provide the tax amount when releasing liens?
No. The tax amount is only required when filing liens per §1201.219(d) of the Manufactured Housing Standards Act.
There are many homes in our district that have no label and serial number, so every year many attempted filings are rejected. How can we file valid liens on these homes?
You can apply for a Texas Seal by completing the application (Form S – Taxing Entity Application for Texas Seal) located in the forms section on the Tax Lien Information Web page. The home must have a Texas Seal for each section and the Texas Seal(s) must be adhered to the home.
How do I obtain a Central Tax Collector (CTC) number?
To obtain a CTC number you must complete the required forms: Central Tax Collector Account Request Form (PDF fillable) as well as an Access Agreement (PDF fillable). These forms can be faxed, emailed or mailed to the Department.
What is an Access Agreement, and where can I obtain the form?
The Access Agreement (PDF fillable) is an agreement signed by the Tax Assessor Collector and by the Department’s Executive Director or their designee, which allows the requestor access to the Department’s CTC Database.