Dealer’s Manufactured Housing Inventory Tax Declaration Instructions and Information
A “mobile home” has the meaning assigned to that term by the Texas Manufactured Housing Standards Act (Article 5221f, Vernon’s Texas Civil
Statutes). A “HUD-code manufactured home” has the meaning assigned to that term by Section 3 of the Act. “Manufactured housing” is a
HUD-code manufactured home or a mobile home as each would customarily be held by a retailer in the normal course of business in a retail
manufactured housing inventory.
GENERAL INSTRUCTIONS: If you own an inventory subject to the provisions of Sec. 23.127, Tax Code, you must file this retail manufactured
housing inventory declaration with the chief appraiser and a copy with the county tax assessor-collector not later than February 1 of each year. If
you were not in business on January 1, you must file this statement not later than 30 days after starting business. Failure to file this form is a
misdemeanor offense punishable by a fine not to exceed $500. Each day during which you fail to comply is a separate offense.
FILING DEADLINES: You must file this declaration not later than February 1 each year. If you were not in business for the entire year, you must
file this declaration not later than 30 days after starting your business. Be sure to keep a completed copy for your files and a blank copy of the
form for next year’s filing.
FILING PLACES: You must file the original completed declaration with the county appraisal district’s chief appraiser. You must file a copy of the
original with the county tax assessor-collector.
FILING PENALTIES: Failure to file this form is a misdemeanor offense punishable by a fine not to exceed $500. Each day that you fail to comply
is a separate offense. In addition, a tax lien attaches to your business personal property to secure the penalty’s payment. The district attorney,
criminal district attorney, county attorney, chief appraiser or person designated by the chief appraiser shall collect the penalty, with action in the
county in which you maintain your principal place of business or residence. You also will forfeit a penalty of $1,000 for each month or part of a
month in which this declaration is not filed after it is due.
REVIEW OF RECORDS: The chief appraiser may examine your books and records for (1) the document issued by Texas Department of
Housing and Community Affairs for your retailer’s licensing number; (2) documents to determine if this declaration applies to you; and (3) sales
records to check information on this declaration. To examine your records, the chief appraiser must deliver personally a written request to your
records’ custodian. You have at least 15 days to respond to the request, or you may seek court action for relief from complying with the request.
Failure to comply with the request is a misdemeanor punishable by a fine not to exceed $500. Each day that you fail to comply is a separate
violation.
ADDITIONAL INSTRUCTION
Step 1: Owner’s name and address. Give the corporate, sole proprietorship or partnership’s name, including mailing address and telephone
number of the actual business location required by the inventory declaration (not of the owner).
Step 2: Required information about the business. Give the name of the business if different from the corporation or individual’s name. The
address here is the actual physical location of the business.
Step 3: Information about the business. Include your business’ account number from the appraisal district’s notice of appraised value. Give
the date your business opened if not in business January 1 of this year.
Step 4: Ownership statement. Give the owner’s name.
Step 5: Breakdown of sales and sales amounts. Complete the boxes on number of sales and sales amounts for the preceding year. The top
row of boxes is the number of units sold in each category. The bottom row of boxes is the dollar amount sold in each category. The categories
include:
Retail manufactured housing inventory - all units of manufactured housing held for sale at retail. A “mobile home” has
the meaning assigned to that term by the Texas Manufactured Housing Standards Act (Article 5221f, Vernon’s Texas Civil Statutes). A
“HUD-code manufactured home” has the meaning assigned to that term by Section 3 of the Act. “Manufactured housing” is a HUD-code
manufactured home or a mobile home as each would customarily be held by a retailer in the normal course of business in a retail
manufactured housing inventory.
Retailer sales - sales of manufactured housing to another retailer.
Subsequent sales - retailer-financed sales of manufactured housing that, at the time of sale, have retailer financing from
your manufactured housing inventory in this same calendar year. The first sale of a retailer-financed unit is reported as a
manufactured housing inventory sale, with sale of this same unit later in the year classified as a subsequent sale.
Net retail manufactured housing inventory - manufactured housing inventory less retailer sales and subsequent sales.
Step 6: Market value of your manufactured housing inventory. Enter the dollar sales amount in the net retail manufactured housing
inventory breakdown (see Step 5, the first box in the second row) and divide by 12 to yield your market value for this tax year. If you were not in
business for the entire preceding year, the chief appraiser will determine your inventory’s market value using the sales information that you
report in Step 5.
Step 7: Sign the form. Sign and enter the date if you are the person completing this declaration.
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