TX SB2765

Expands eligibility for manufactured home owners to elect treatment of their home as real property rather than personal property

Currently allows real property election only when the manufactured home is attached to land owned by the homeowner or land under a long-term lease

Adds new option allowing manufactured home owners to elect real property treatment if they occupy the home as their primary residence, regardless of land ownership or lease status

Effective date is September 1, 2025