Chapter 17, Section C:
Titling and Registering a Used Manufactured Home
Revised December 7, 2011
Requirements for Titling and Registering a Used Manufactured Home
- Original Certificate of TitleThe current outstanding certificate of title is the primary document when transferring ownership of a used manufactured home.
- Reassignment of title completed by dealer or MVD-11038 “Dealers Bill of Sale”
for purchases made from dealers
- Assignment of title completed or “Bill of Sale” (MVD-10009)
for purchases made between individuals - must include sales price
- Dealer’s Invoice
- Release Of Lien (as needed)
- Notification of No Tax Liability
Applicants for title and registration of a manufactured home previously titled in New Mexico must provide a Manufactured Home Tax Status Certification form (MVD-10063) showing no tax liability, completed within the calendar year, signed and sealed by the county treasurer or assessor (or agent or employee) of the county where the manufactured home was located. Tax receipts will not be acceptable in lieu of this notification of no tax liability.
- Title Clearance Request (ACD-31093)
Manufactured homes purchased from out-of-state dealers require tax form ACD-31093 (Title Clearance Request Manufactured Home Purchased Outside New Mexico). Clearance from the Taxation & Revenue Department is required, to confirm that any compensating tax that may be due has been paid to the State of New Mexico.
- “Application for Vehicle Title and Registration”
When processing a manufactured home transaction, in addition to all of the usual information entered on the title application, you must also include the size of the manufactured home (width and length). Also include the county in which the manufactured home will be situated and the approximate location where the manufactured home will be located within the county.
“M/HA” Plate Issued
One manufactured home plate is issued for single-wide manufactured homes, two plates for a double-wide, and three plates for a triple-wide. The registration is permanent and the manufactured home plate remains affixed to the manufactured home for the life of the unit or until it is sold or transferred to another owner.
Manufactured Homes Taxed as Property
After the initial registration of a manufactured home with the Motor Vehicle Division, the county assessor in the county where it is located taxes it. Advise the customer to file manufactured home with the county assessor.
No Excise Tax
The excise tax is not applicable to manufactured homes purchased from a New Mexico registered dealer.
Instead New Mexico dealers are required to pay a gross receipts tax (GRT) directly to the New Mexico Taxation and Revenue Department on all manufactured home sales transacted in the state. For individual-to-individual transactions, the gross receipts tax is not applicable.
Other Manufactured Home Situations
- In order to add or delete a name on a manufactured home title, the “Manufactured Home Tax Status Certification” form (MVD-10063) is required and all fees (including the registration fee) apply.
- Lien Filings Are Assessed $5.00 ($3.00 Transaction, $2.00 Administrative).
- A manufactured home that came from a “sovereign nation” needs a tax release. The county treasurer will issue a “Mobile Home Tax Status Certification”.