A Texas manufactured home is personal property unless its owner converted it to real property, so heirs usually update a TDHCA statement of ownership rather than the deed records. Occupations Code Sec. 1201.212 lists what TDHCA accepts, from letters testamentary to an affidavit signed by all of the heirs.
A parent or relative has died and left a manufactured home. In Texas, a manufactured home that is personal property is tracked by the Texas Department of Housing and Community Affairs (TDHCA) on a statement of ownership, not in the county deed records. Until that record shows the heirs, selling or moving the home gets harder. Our mobile home selling guide explains the statement of ownership itself. This guide covers how heirs get it reissued in their names.
For a site-built house, read how to get heir property in your name instead; it covers the deed records. This is general information, not legal advice. A Texas probate attorney can apply it to your family.
First, check whether the home is personal or real property
Under Property Code Sec. 2.001, a manufactured home is personal property unless two things are true: the statement of ownership shows the owner elected to treat it as real property, and a certified copy was filed in the county's real property records. TDHCA's statement of ownership FAQ says the same: by default, homes are personal property unless the election is made and recorded with the county clerk.
The answer decides which office you deal with:
- Personal property. Under Occupations Code Sec. 1201.2055(c), the statement of ownership on file with TDHCA is evidence of ownership. The heirs work with TDHCA.
- Real property. Once the election is perfected, Sec. 1201.2055(g) treats the home as real property for all purposes. Under 10 TAC Sec. 80.90(f)(1), it is sold or transferred like other real estate, and a new statement of ownership is needed only if the home is moved, converted back, put to business use or salvage, or no longer qualifies, such as a home on a long-term lease that cannot be assigned to the buyer. The heirs follow the deed-record routes in our heir property guide.
To find out, check the statement of ownership: Sec. 1201.205 requires it to state whether the owner elected to treat the home as real property. TDHCA's application instructions say to check its records for current ownership, mortgage liens and tax liens before any transfer, using the home's serial number and its HUD label or Texas Seal number.
What TDHCA accepts from heirs
Occupations Code Sec. 1201.212(a) covers a home transferred by inheritance, devise or bequest. TDHCA issues a new statement of ownership after receiving a copy of one of these:
- the order or bill of sale from an officer making a judicial sale;
- the order appointing a temporary administrator;
- the probate proceedings;
- the letters testamentary or letters of administration; or
- if administration of the estate is not necessary, an affidavit by all of the heirs at law showing that administration is not necessary and the name in which the statement of ownership should be issued.
Under 10 TAC Sec. 80.90(a), a complete application also includes the department's current Application for Statement of Ownership (Form 1023 on TDHCA's forms page), the fee and the supporting documents that apply. Under Sec. 80.3(j)(1), the fee to issue a statement of ownership is $55.
Form C when there is no probate
For the fifth route, TDHCA publishes Form 1014, Form C, Statement of Inheritance. Its affidavit block has the heirs swear to the owner's date and place of death; that the deceased left no will, or left a will but no application for administration or probate has been filed; that there is no necessity for an administration; that the signers are the sole heirs at law; and in whose name the statement of ownership should be issued.
- Every heir signs, and the form says notarization is required.
- If there are more heirs than signature blocks, the form says to attach another Form C with notarized signatures.
- The heirs agree in advance whose name goes on the new statement of ownership.
The hard part can be signatures, because the statute calls for an affidavit by all of the heirs at law. If one heir will not sign or cannot be found, ask a probate attorney about a court route such as letters of administration. Our guide to a sibling who won't sell covers family disagreements.
Some families also look at a small estate affidavit. Under Estates Code Sec. 205.001, it fits only if the person died without a will, 30 days have passed, no petition for a personal representative is pending or granted, estate assets other than the homestead and exempt property are worth $75,000 or less, and a judge approves the affidavit. Sec. 205.007(a) releases a person who makes a transfer or issuance under such an affidavit. Ask TDHCA before filing whether it will take an approved small estate affidavit in place of Form C.
Survivorship and the 2025 beneficiary designation
Two arrangements replace the heirship paperwork if the owner set them up before death.
Right of survivorship. Under Sec. 1201.212(c), TDHCA issues a new statement of ownership to a survivor if two or more eligible people signed a right of survivorship agreement and the department receives a copy of the death certificate. 10 TAC Sec. 80.90(b) adds the application and fee. Co-owners set up survivorship on the application, Form 1023: a married couple who will be the only owners checks one box, and other joint owners check another and attach an affidavit such as Form 1018. Ask TDHCA whether the home's record shows a right of survivorship.
Beneficiary designation. Since September 1, 2025, Occupations Code Sec. 1201.2135 and Estates Code Chapter 116 let an owner name beneficiaries who take the home at death. Chapter 116 applies only to a home that is personal property (Sec. 116.002), and Sec. 116.003(c) says a will may not revoke or supersede the designation. The deadline matters:
Sec. 1201.2135(c) and (c-1): the beneficiaries must submit an application and satisfactory proof of death no later than the 365th day after the owner's death or, for joint owners, the last surviving owner's death. If they are not submitted before the 366th day, the designation is void.
TDHCA's Form 1037 instructions say the beneficiary's application must go by certified or registered mail, return receipt requested, and counts as submitted on the postmark date. Include a copy of the death certificate. Recorded tax liens must be paid and released, and an active mortgage lien needs a release or the lender's consent. Under Estates Code Sec. 116.006(c), a beneficiary takes the home subject to its existing liens.
Taxes owed on the home
Tax liens follow the property election. Under Tax Code Sec. 32.014(b), if the owner did not elect real property status, the tax lien on the home does not attach to the land under it; with the election, Sec. 32.014(a) attaches it to the land. Sec. 32.07(a) makes taxes the personal obligation of whoever owned the property on January 1 of the tax year.
For a home that is personal property, the key rules are:
- A tax lien on the home is perfected only by filing with TDHCA, under Occupations Code Sec. 1201.219(d).
- Tax Code Sec. 32.03(a-2) says no one may transfer ownership until tax liens timely filed with TDHCA are released and the personal property taxes for each January 1 in the 18 months before the sale are paid.
- Under Sec. 32.015(a), a recorded tax lien is extinguished when a tax certificate or paid receipt is filed with TDHCA, or when it has been delinquent more than four years with no suit filed. TDHCA's tax lien page excludes liens on a payment plan, deferred, or in bankruptcy from that four-year deletion.
Our guide to taxes on inherited property covers the property tax and IRS basics for heirs; a CPA can apply them to you.
Selling with or without the land
Once the heirs hold the record, the sale path depends on how the home sits:
| Situation | Where ownership is recorded | What the sale needs |
|---|---|---|
| Home converted to real property on the family's land | County deed records | A real estate sale of land and home together (10 TAC Sec. 80.90(f)(1)) |
| Home is personal property on the family's land | TDHCA for the home, deed records for the land | Two paper trails: the heirs' statement of ownership and the land in the heirs' names |
| Home is personal property on a rented lot | TDHCA | The statement of ownership, plus the landlord's terms if the buyer will stay |
For a home that is personal property, Sec. 1201.206(c) requires the seller to provide TDHCA a completed application for a new statement of ownership no later than the 60th day after the sale, and Sec. 1201.206(e) says ownership does not pass until a completed application is filed. A used home also needs a statement from the tax assessor-collector under Sec. 1201.206(g).
An empty home on someone else's land carries a risk while the paperwork moves. Under Sec. 1201.217, a landowner may start an abandonment process once a home has been continuously unoccupied for at least four months and any debt secured by the home or related to the lease is delinquent. If the home stays on the land for at least 45 days after a mailed notice, liens on the home are extinguished and the landowner may apply for the statement of ownership. Keep the lot rent current or talk to the landowner early. Our guide to an abandoned mobile home on land explains that process step by step.
Selling an inherited mobile home to us
Cash Home Advisors buys houses, including manufactured homes, in Dallas–Fort Worth, Houston, San Antonio and Austin. We can close in 7–14 days once the statement of ownership and the land position are clear, and we pay all closing costs.
Read about selling an inherited house in Texas, see how our process works, or request a cash offer. More guides are in our inherited property category.
The state index is the Texas hub.
Frequently asked questions
Is an inherited mobile home real estate or personal property in Texas?
Under Property Code Sec. 2.001, a manufactured home is personal property unless its statement of ownership shows the owner elected to treat it as real property and a certified copy was filed in the county's real property records. A personal property home is transferred through TDHCA; a home converted to real property is transferred like other real estate.
What is TDHCA Form C?
Form 1014, Form C, is TDHCA's Statement of Inheritance. It is a notarized affidavit in which the heirs state the owner's death; that the deceased left no will, or left a will but no application for administration or probate has been filed; that there is no necessity for an administration; that they are the sole heirs at law; and in whose name the new statement of ownership should be issued. It matches the heirs' affidavit route in Occupations Code Sec. 1201.212(a)(5).
How long does a named beneficiary have to claim a manufactured home?
Under Occupations Code Sec. 1201.2135(c), the beneficiaries must submit an application and satisfactory proof of death no later than the 365th day after the owner's death or, for joint owners, the last surviving owner's death. Under Sec. 1201.2135(c-1), the designation is void if they are not submitted before the 366th day.
Does a will override a beneficiary designation on a manufactured home?
No. Estates Code Sec. 116.003(c) says a will may not revoke or supersede a beneficiary designation, regardless of when the will is made. Chapter 116 applies only to a home classified as personal property.
Do taxes have to be paid before heirs can sell an inherited mobile home?
Tax Code Sec. 32.03(a-2) says a person may not transfer ownership of a manufactured home until tax liens timely filed with TDHCA are released and the personal property taxes for each January 1 in the 18 months before the sale are paid.
Sources
- Texas Occupations Code, Chapter 1201 (Secs. 1201.2055, 1201.206, 1201.212, 1201.2135, 1201.217, 1201.219)
- Texas Property Code, Chapter 2 (Sec. 2.001 manufactured housing as personal or real property)
- Texas Estates Code, Chapter 116 (beneficiary designation for manufactured homes)
- Texas Estates Code, Chapter 205 (small estate affidavit)
- Texas Tax Code, Chapter 32 (Secs. 32.014, 32.015 and 32.03 manufactured home tax liens; Sec. 32.07 personal liability for taxes)
- TDHCA, 10 TAC Chapter 80 Manufactured Housing Rules (Secs. 80.3 and 80.90)
- TDHCA, Forms and Affidavits for Statement of Ownership Applications
- TDHCA, Form 1014 (Form C) Statement of Inheritance
- TDHCA, Form 1037 Statement of Ownership Application Instructions
- TDHCA, Instructions and Information: Applying for a Statement of Ownership
- TDHCA, Frequently Asked Questions: Statement of Ownership
- TDHCA, Tax Lien Information for Manufactured Housing
General information, not legal or tax advice. Talk to a Texas attorney or CPA about your situation.
