How Does a Manufactured Home Become a Class "C"
If you are working with the Seller or the Buyer of a Manufactured home, you may wish to verify that the home is assessed and classified as Real Estate (Class "C") and not a motor vehicle. The following steps, provided by Sussex County Department of Assessment, explain the process from an owner's point of view.
(Below is quoted from the information sheet provided by the Assessment Division).
- Contact the Assessment division at 302-855-7824 or visit their offices at 2 The Circle, Georgetown, DE 19947 and apply for a change.
- An assessor will visit the parcel to determine if the home meets Class 'C' qualifications.
- The owner of the manufactured home and the owner of the land must be the same.
- The home must be on a cement block foundation.
- The home must have an A-roof (typically a double wide).
- If the home is a single wide with an addition, the addition qualifies by being long enough, having the same type siding, and being heated living space. Additionally, the A-roof must be over both the addition and the home with the A-roof peaking in the center.
- The manufactured home must have standard house type siding, such as wood, vinyl or aluminum siding.
- The manufactured home must be at least 20' in width. If it is a single wide with an addition, the addition must be built at least three-fourths of the length of the single wide home. The home must have the appearance of a standard home from all sides.
- If the assessor determines that the home meets class 'C' qualification the assessment office will phone the owner or who ever requested the process and let them know by phone that the home qualifies.
- To get the first letter from the Assessment division a $35.00 fee is required. After the fee has been paid the Assessment division will issue the first letter.
- This first letter, along with the ORIGINAL DMV Title can be mailed or hand carried to the Division of Motor Vehicle in Dover. The title must be surrendered at which point DMV will issue a letter that must be given to the Assessment division.
- The Assessment division will issue a final letter indicating that the manufactured home is now Class 'C' for assessment purposes only.
- This does not constitute how Planning & Zoning perceives the home.
- You will not be able to move the home to a location that does not permit manufactured homes by Planning & Zoning regulations or deed restrictions.
- Taxes must be paid before letters are issued.
As a REALTOR® working with Sellers and Buyers you can make some early determinations as to how the manufactured home is viewed by the division of assessment.
- You can ask the Seller if the home is Class 'C' and if they have the final letter from the Assessment division. If they do get a copy for your files.
- You can go online to www.sussexcountyde.gov and lookup the tax information for the parcel in question. While viewing the Tax Summary information look at the property description section. In the Property Description you may see *T12345* (12345 represent any numbers). This indicates a Manufactured home with a DMV title on the property. When Class 'C' assessment has been granted, that description will be changed to *CT12345*.
- If you believe that the Tax records are incorrect, or for complete assurances, you can call the Assessment division at 302-855-7824 and ask for a determination.
A common situation that you may encounter, whether you represent the Seller or the Buyer is that the Manufactured Home is not currently assessed as Class 'C' and the DMV title is held by the Bank. In most cases the Bank will not release the original title which is needed by DMV. In this case it may be necessary for the Seller to refinance prior to selling, or the Buyer can make the sale contingent on Class 'C' assessment as part of the final settlement. If the sale is contingent on Class 'C' assessment all steps up until final surrendering of the Title and final letter from the Assessment division should be completed.
