Form MV72A Instructions Montana
Instructions for Statement of Intent to Declare a Manufactured Home an Improvement to Real Property
النماذج ذات الصلة
- Form MV72 Montana - البيان الصادر عن منظمة الأمم المتحدة للأغذية والزراعة تحسين الممتلكات العقارية
Instructions for Statement of
Intent to Declare a
Manufactured Home as
Improvement to Real Property
PLEASE PRINT P.O. Box 201431 Helena, MT 59620-1431 • Phone (406) 444-3661 • Fax (406) 444-0116 • mvdtitleinfo@mt.gov • dojmt.gov
A manufactured home is considered an improvement to real property for tax purposes if:
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the running gear is removed; and
the manufactured home is attached to a permanent foundation on land that is:
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owned or being purchased by the owner of the manufactured home,
Indian trust land allotted, leased, or subleased to the owner of the manufactured home, or
owned by another person, with the permission of that landowner.
A “manufactured home” means a residential dwelling built in a factory in accordance with U.S. Department of Housing and Urban
Development code and federal Manufactured Home Construction and Safety Standards. A manufactured home does not include:
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any form of housing known as "trailers," "house-trailers" or "trailer coaches" exceeding 8 feet in width or 45 feet in length,
designed to be moved from one place to another by an independent power connected to them, or any trailer, house-
trailer or trailer coach up to 8 feet in width or 45 feet in length used as a principal residence (§ 15-1-101, MCA);
a trailer or semi-trailer that is designed, constructed and equipped as a dwelling place, living abode or sleeping place
(either permanently or temporarily) and is equipped for use as a conveyance on streets and highways, or a trailer or
semitrailer whose chassis and exterior shell is designed and constructed for use as a house-trailer but that is used
permanently or temporarily for the advertising, sales, display or promotion of merchandise or services or for any
commercial purpose except the transportation of property for hire or the transportation of property for distribution by a
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a mobile home or house-trailer constructed before the federal Manufactured Home Construction and Safety Standards
went into effect on June 15, 1976. A mobile home older than 1977 cannot be de-titled.
Be sure that all taxes, interest, and penalties on the manufactured home have been paid in full; otherwise, a Statement of Intent
cannot be processed.
Complete a Statement of Intent (Form MV72) in its entirety (both pages), including the signatures, where required, of all secured
parties and the landowner (if the landowner is not the owner of the manufactured home).
Submit the Statement to the Clerk and Recorder's office of the county in which the real property is located. Recording fees will be
due at that time.
Submit a certified copy of the recorded statement, the certificate of origin or certificate of title for the manufactured home, and a
$10.30 fee to the county treasurer’s office of the same county. Fee includes a 3% administration fee per § 61-3-111, MCA.
Upon receipt of the Statement from the Motor Vehicle Division:
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resubmit it to the Clerk and Recorder’s office; and
submit a certified copy to the local Department of Revenue, Property Assessment Division field office. Contact information
for the field offices can be found at MTRevenue.gov
The process is then complete, and the manufactured home may not be physically removed without the consent of all persons who
have an interest in the manufactured home.
If at some point in the future you wish to remove the manufactured home from the real property, you will need to obtain a Reversal
of Declaration of Manufactured Home as an Improvement to Real Property (Form MV73) from your county treasurer's office and re-
title the manufactured home.
MV72A (5/22)
Montana county and state authorities reserve the right to reject any form that has been altered.
This form is available in alternate formats for people with disabilities.