Manufactured Homes & Mobile Homes
Titling a Mobile or Manufactured Home
If your dwelling qualifies as a mobile or manufactured home, it needs to be registered and titled with the state of South Dakota. Manufactured/mobile homes meet the HUD standards criteria, which includes units that:
- Are designed for residential, commercial, educational or industrial purposes;
- May or may not have a permanent foundation when connected to water/electrical utilities;
- Can be transported as one or more sections;
- That at least either 8’ in width or 40’ in length;
- That are 320 square ft. in total when erected.
Modular homes that are built to UBC standards are not titled or registered. When a new home is sold, the manufacturer’s certificate of origin must be delivered to the county treasurer’s office where the home is located.
- If sold by a South Dakota dealer, it is the dealer’s responsibility to provide the certificate of origin and application for the title along with the initial registration fee to the county.
- The dealer will complete the manufactured home listing form and send the completed form to the Director of Equalization of the county in which the manufactured home was delivered. The form shall be sent within 45 days after the delivery of the manufactured home.
Mobile or Manufactured Home Fees
A mobile or manufactured home, built to HUD standards, is subject to the initial registration fee of 4% based on the purchase price, including installation, as established by a bill of sale. If a bill of sale is not available, the retail book value will be used to establish the purchase price.
- No deduction is allowed for trade in allowances when calculating the initial registration fee.
- If a licensed dealer sells the home, it is the dealer’s responsibility to register the home. The dealer collects the initial registration fee from the buyer, if applicable, and remits that to the county treasurer within 45 days of the sale.
- If the manufactured (HUD) home is purchased from someone other than a licensed dealer, it’s the purchaser’s responsibility to register and title the home within 45 days of the sale.
- Any dealer or purchaser who does not comply with this section is subject to a late penalty fee of $1 for each week or fraction thereof beyond the 45-day limitation for 25 weeks and a late fee of $50 for 26 weeks or more. Any person applying for a title a year or more beyond the 45-day limitation is guilty of a Class 2 Misdemeanor.
- Reciprocity may be granted if proof that a similar tax was paid to another state can be provided by the applicant.
- The sale of a manufactured (HUD) home that is delivered out-of-state is not subject to the South Dakota initial registration fee.
Exemptions to Registration Fee
The current applicant is exempt if they already paid a similar or equal amount of registration tax, sales, use or state excise tax on a mobile/manufactured home that meets the following criteria:
- owned by a nonresident coming into this state from another state
- purchased and owned by a member of the armed forces while on duty in the United States
- purchased in another state by a resident other than a licensed dealer.
A manufactured (HUD) home purchased by a Tribal member that will be located within any Indian Country in South Dakota is subject to 11.25% of the 4% initial registration fee.
- Example: A HUD home that will be located on a reservation that sells for $100,000, is subject to $450 initial registration fee - $100,000 x 4% x 11.25%.)
Mobile or Manufactured Home Permits
Transportation of a Mobile / Manufactured Home
Any person who moves a mobile home or manufactured (HUD) home must obtain a permit from the local county treasurer where the home is located for $15.
- The permit is valid for a single trip from the point of origin to a point of destination within the state.
- Before the county treasurer may issue a permit, an affidavit must be obtained from the county treasurer stating that the current year’s taxes are paid as described in SDCL 10-21-36 to SDCL 10-21-39 or SDCL 10-9-3.
- A dealer must obtain self-issued permits from the department and must display the permit when moving a new or used mobile or manufactured home.
- The department will assess a monetary penalty on the owner, dealer, or transporter if the proper permit is not obtained before moving the mobile or manufactured home.
Permits on Reassignment of Title
Any transfer or reassignment of a title must be accompanied by an affidavit issued by the county treasurer stating current year’s taxes have been paid.
Mobile or Manufactured Home License Plates
Mobile homes or manufactured homes are exempt from annual registration and license plates.