Senate Bill 2109 Summary

• Allows owners of manufactured or mobile homes to permanently retire the title to real property by filing a recorded affidavit of affixation with the chancery clerk, which converts the home to real property for all purposes.

• Exempts manufactured homes with retired titles from vehicle registration requirements with the tax collector, but owners must still provide proof of the retired title status to utility companies.

• Establishes procedures for severing a manufactured home from real property (filing affidavit of severance) or documenting destruction/uninhabitability, with the Department of Revenue issuing a new certificate of title upon severance.

• Classifies manufactured homes as personal property for ad valorem taxation unless the owner declares real property classification at registration or permanently retires the title under the new affixation process.

• Requires the Department of Revenue to maintain permanent records of all affidavits of affixation, severance, destruction, surrendered certificates of title, and manufacturer's certificates of origin related to retired titles.

• Adds a $9.00 fee for applications for retirement, destruction, or severance of title to manufactured homes or mobile homes.