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.
Affixation and severance documentation can be processed at any Missouri Department of Revenue License Office.
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 Affidavit of Affixation which is substantially compliant with the information contained in Affidavit of Affixation (Form 5312). However, it is strongly recommended that applicants use Form 5312 as it contains all the mandatory requirements under Missouri law.
- Once the manufactured home has become permanently affixed to real estate and an Affidavit of Affixation has been recorded in the Recorder of Deeds Office, a certified (recorded) copy of the Affidavit of Affixation can be filed with the Department of Revenue in order to document that the home has been converted to real property.
- An Affidavit of Affixation must be filed with the Department within 60 days of the date it was recorded in the Recorder of Deeds Office.
- An Affidavit of Affixation 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 an Affidavit of Affixation with a recorded date of less than 60 days prior to filing such with the Department.
- The recorded Affidavit of Affixation filed with the Department must be accompanied by the following documents:
- If the owner of the manufactured home has a manufacturer’s certificate of origin (MCO) or certificate of title for the manufactured home, the Affidavit of Affixation must also be accompanied by an Application for Surrender of Title or Manufacturer's Certificate of Origin (MCO) (Form 5315). The Form 5315 is not required to be recorded with the Recorder of Deeds Office.
- The MCO or certificate of title must accompany the completed Form 5315.
- If the owner of the manufactured home does not have an MCO or certificate of title to surrender with the Affidavit of Affixation, an Application for Confirmation of Conversion (Form 5314) must accompany the Affidavit of Affixation when it is filed with the Department.
- The Application for Confirmation of Conversion (Form 5314) 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 Forms 5314 and 5315. 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.
- There is an $11 fee ($8.50 documentation fee and a $2.50 processing fee) for filing the affixation documentation.
- A late titling fee will not be charged for any title submitted with the affixation documentation.
- A Certificate of Affixation will be provided to the applicant submitting the affixation documentation when processing is completed in the license office.
- The license office transaction will include steps to capture names of individuals who request to be notified that the affixation process has been complete. The Department’s central office will mail these letters once the affixation record has updated (generally within two business days).
- Once the manufactured home has been documented as affixed within the Department’s records, it will be considered real property. The Department will not issue a title on the manufactured home nor will the Department allow any lien to be filed on the record maintained by the Department.
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 Affidavit of Affixation (Form 5312) in the Recorder of Deeds Office.
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 an Affidavit of Severance (Form 5313) in order to obtain a certificate of title for the manufactured home.
- There is not a time limitation for filing the Affidavit of Severance with the Department from the date it has been recorded.
Sales tax will be collected under any of the following conditions:
- The Department’s records do not indicate that a title has been issued on a manufactured home;
- The manufactured homeowner is surrendering a Manufacturer’s Certificate of Origin (MCO); or
- The homeowner is completing an Application for Confirmation of Conversion (Form 5314) and does not have a title to surrender.
If sales tax is due, the tax will be calculated based on the purchase price. If the purchase price is unknown, the tax due will be calculated on the declared value of the manufactured home by the owner.
Note: If the manufactured homeowner has a descriptive bill of sale indicating sales tax has been paid, then no sales tax would be due.