Manufactured Housing Division
Tax Lien Filing Deadline
June 30 is the deadline for all taxing entities to file their tax liens with the Department.
All filings sent regular mail must be postdated no later than June 30 to be accepted. If you choose to email or fax your filings, they must be received by June 30.
Pursuant to Section 1201.207(a-1) of the Occupations Code which states that: (a-1) For the period immediately following June 30 of each year, the department shall, except for applications relating to new manufactured homes and applications accompanied by a tax certificate, cease issuing statements of ownership and location until all tax liens filed with the department before June 30 have been processed and either recorded or rejected. During this period the department will post on its Web site a notice as to when it is anticipated that processing statements of ownership and location will resume and when it is anticipated that such processing will be within the 15-working-day time frame provided by Subsection (a).