Tax Lien Sale for Manufactured Homes

Once the taxes are sold, a tax lien is placed against the manufactured home.

Tax Liens:

  • A tax lien is sold on the manufactured home; the manufactured home itself is NOT sold.
  • All manufactured home tax liens have a one year redemption period.
  • On a real estate account which is an improvement only (IMPS only) and located on leased land, the taxes must be paid prior to October 1 every year or the property can be auctioned off.

If Tax Lien is Not Redeemed:

  • The treasurer will notify the owner of the manufactured home and any lien holders 30 days prior to the expiration of the redemption period.
  • A Certificate of Ownership will be issued to the lien holder possessing the tax lien upon expiration of the redemption period. The Certificate of Ownership may then be used to gain a title to the home.