Manufactured Homes

Senate Bill 630 (passed by the General Assembly during the 2010 legislative session) allows a manufactured home to be converted to real property through a process of affixation. Additional provisions of this law allow manufactured homes previously affixed and converted to real property to be converted back to personal property and issued a certificate of title.

Affixation is the process of recording manufactured home information in the Department of Revenue’s titling system in order to provide proof that the manufactured home has been converted to real property.

Severance is the process of removing (severing) a manufactured home from a permanent foundation which is attached to real property. Once severed, a manufactured home previously recorded as affixed may be issued a title pursuant to the processes outlined below.

All application documentation should be mailed to the Motor Vehicle Bureau Central Office, at the address below.

• Affixation
• Severance
• Sales Tax Information
• Questions?
• Titling Abandoned Property

Affixation

In order to be considered real property, a manufactured home must be permanently affixed to real estate and an Affidavit of Affixation (Form 5312) must be recorded with the Recorder of Deeds Office in the county where the real estate is located.

• An applicant is not prohibited from using a similar Manufactured Home Affixation or Severance (Form 5312-5313) which is substantially compliant with the information contained in Manufactured Home Affixation or Severance (Form 5312-5313). However, it is strongly recommended that applicants use Form 5312-5313 as it contains all the mandatory requirements under Missouri law.
• Once the manufactured home has become permanently affixed to real estate and a Manufactured Home Affixation or Severance (Form 5312-5313) has been recorded in the Recorder of Deeds Office, a certified (recorded) copy of the Manufactured Home Affixation or Severance (Form 5312-5313) can be filed with the Department of Revenue in order to document that the home has been converted to real property.
  • A Manufactured Home Affixation or Severance must be filed with the Department within 60 days of the date it was recorded in the Recorder of Deeds Office.
  • A Manufactured Home Affixation or Severance filed with the Department more than 60 days after the date it was recorded in the Recorder of Deeds Office will not be accepted. The applicant will be required to obtain a Manufactured Home Affixation or Severance with a recorded date of less than 60 days prior to filing such with the Department.
  • The recorded Manufactured Home Affixation or Severance filed with the Department must be accompanied by the following documents:
    • The Affidavit of Affixation must also be accompanied by a Form 108-M Application for Manufactured Home. The Form 108-M is not required to be recorded with the Recorder of Deeds Office.
      • The MCO or certificate of title must accompany the completed Form 108-M.
      • IMPORTANT NOTE: The applicant may surrender a certificate of title which has been issued in the name of another individual or is assigned to the applicant from the owner whose name appears on the face of the title. This is acceptable as the transfer of ownership will have legally occurred upon the recording of the Manufactured Home Affixation or Severance (Form 5312-5313) in the Recorder of Deeds Office.
        OR, Application for Manufactured Home Title (Form 108-M).
    • If the owner of the manufactured home does not have an MCO or certificate of title to surrender with the Manufactured Home Affixation or Severance, an Application for Manufactured Home (Form 108-M) must accompany the Manufactured Home Affixation or Severance when it is filed with the Department.
    • The Application for Manufactured Home (Form 108-M) is not required to be recorded with the Recorder of Deeds Office.
  • An applicant is not prohibited from using other documents which substantially comply with the information contained in Form 108-M. However, it is strongly recommended that applicants use the forms made available by the Department as they contain all the mandatory requirements under Missouri law.

Severance

When a manufactured home which has been previously recorded as affixed in the Department’s records is severed from real property, the owner may complete a Manufactured Home Affixation or Severance Affidavit of Severance (Form 5313) in order to obtain a certificate of title for the manufactured home.

Sales Tax Information

Sales tax will be collected under any of the following conditions:

Abandoned Units:

A manufactured home is considered abandoned if it is placed on the real estate of another under a rental agreement and:

• The real property owner has a reasonable belief that the homeowner has vacated the premises and intends not to return; and
• That rent is due, and the homeowner has not paid such rent for thirty days; and
• The homeowner has failed to respond to the real property owner's notice of lien and abandonment set out in subsection 3 of section 700.527 by either failing to pay the rent or file a petition in the associate circuit court to contest the issue of abandonment and the lien.

The documents required to apply for an abandoned/lien title are:

• Application for Manufactured Home Title (Form 108-M) completed by the property owner;
• Copy of the Manufactured Home Lien Notification (Form 5328) that was mailed by certified mail. Copy of the certified mail receipt indicating that the homeowner and lienholder (if applicable) was sent the required notice;
• Proof of 30-day notification by certified mail to all owner(s) and lienholder(s). Proof of notification by certified mail includes one of the following:
•  Legible copy of signed certified card;
• Legible copy of the envelope that was returned to sender; or
• Legible copy of the postal receipt showing the addressee’s name and address along with a printout from the United States Post Office’s USPS Tracking® web page, indicating the certified letter was delivered or was returned to the sender.
• Copy of the signed contract for the rental of the real property;
• If a signed rental contract is not available, a court order is required.
• A copy of the judgment of dismissal of the homeowner's or lienholder’s petition or the judgment awarding the property owner a lien when applicable; and
• $19 ($10 title fee and $9 processing fee)

New Units:

Missouri Dealers: When a Missouri dealer fails to collect tax, state and local sales tax will be assessed on 60% of the purchase price and collected at the time of titling or affixing with the Department.

• Local sales tax is based on the seller’s address. Refer to the Local Sales Tax Chart.

Out-of-State Dealers: State Compensating Sales tax is assessed on 60% of the purchase price.

• Local option use tax is due based on the address where the manufactured home is first delivered in Missouri (only if applicable). Refer to Local Option Use Tax Chart.
• If the dealer collects tax at a rate greater than Missouri’s sales tax rate (4.225%) plus the local option use tax, tax is not due.

Used Units:

No sales or use tax is due pursuant to Section 144.044, RSMo.

Questions?

• Manufactured Homes - Frequently Asked Questions