February 3, 1975 

The Honorable James 0. Mullin 

County Attorney 

Parker County 

Weatherford, Texas 76986 

Opinion No. H- 514 

Re: Taxation of land upon which 

mobile homes are situated. 

Dear Mr. Mullin: 

You call to our attention the fact that there are thousands of small 

tracts of land throughout the state (1) which are being purchased on a 

contract for deed; (2) upon which a mobile home has been placed; (3) 

where the property has been rendered as a homestead and (4) where the 

landowners have refused to pay the taxes on the valuation of the mobile 

home when the contract is canceled. In that context you have submitted 

three questions: 

1. Should property which is being sold under a 

contract to purchase be assessed for taxation 

against the purchaser? 

2. If question 1 is answered affirmatively, can 

the seller be held liable for the value of improvements in the form of a mobile home? 

3. Can the land be held liable for taxes against 

a mobile home which was purchased from a person 

other than the vendor of the land and was moved 

onto the land later? 

The taxation of property is governed by Chapter 6 of Title 122, 

Vernon’s Texas Civil Statutes. For the purposes of taxation, “real 

property” is defined in article 7146 as including the land itself and: 

p. 2318 
The Honorable James 0. Mullin page 2 (H-514) 

. . . forms of housing adaptable to motivation 

by a power connected thereto commonly called “trailers” 

or “mobile homes, ” which are or can be used for residential, business, commercial, or office purposes, 

except those located within the boundaries of an assessing unit for less than 60 ,days or unoccupied and for sale. 

The value of any trailer or mobile home shall not be 

included in the assessment of the land on which it is 

located, unless both the land and the trailer or mobile 

home are owned by the same person. If the owner of 

the trailer or mobile home is not the owner of the land, 

the trailer or mobile home shall be rendered for 

taxation separately from the land and taxes assessed 

shall be a liability of the owner of the trailer or mobile 

home, and not a liability of th,e landowner. Land on which 

a trailer or mobile home is located shall not be subject 

to execution for the collection of taxes assessed against a 

trailer or mobile home unless both are owned by the 

same person. 

While contracts may vary in their terms and you have submitted 

no particu1a.r contract to us, generally it is held that the purchaser of 

land under a contract of sale acquires the equitable title to the land from 

the time he takes possession, even though legal title may not pass until 

actual delivery of the deed. Bucher v. Employers Casualty Company, 409 

S. W. 2d 583 (Tex. Civ. App. --Fort Worth 1966, no writ) ; Shambaugh v. 

Moore, 54 S. W. 2d 211 (Tex. Civ. App. --Beaumont 1932, writ ref’d); 

Ingram v. Central Bitulithic Company, 51 S. W. 2d 1067, (Tex. CXv. App. 

--Waco 1932, writ ref’d). Likewise, it is generally held that the equitable 

title is the taxable title where the grantee takes possession under a contract 

of sale, Texas Turnpike Company v. Dallas County, 271 S. W. 2d 400 (Tex. 

Sup. 1954); City of Garland v. Wentzel, 294 S. W. 2d 145 (Tex. Civ. App. 

--Dallas 1956, writ ref’d, n. r. e.). 

The answer to your first question, therefore, would appear to be 

that, under the usual contract to purchase, the real property taxes should 

be assessed against the purchaser in possession. 

p. 2319 
The Honorable James 0. Mullin page 3 (H- 514) 

In answer to your second question, whether or not the value of 

improvements in the form of a mobile home is to be included in the taxable 

value of real property depends upon whether the conditions of article 7146 

are met. The value of a mobile home is to be included unless it is within 

the boundaries of the taxing unit for less than 60 days or unless it is 

unoccupied and for sale. It should not be included unless both the land and 

the mobile home are owned by the same person. 

As to your third question we believe article 7146 requires that if, 

at the time of assessment, title to the mobile home and the taxable 

interest in the land are in the same person, the equitable interest in the 

land may be liable for taxes against the mobile home. However, as 

article 7146 expressly provides, the land is not subject to execution 

for the collection of taxes assessed against a trailer or mobile home 

unless both are owned by the same person, and we construe “owned” to 

include equitable title. 

SUMMARY 

Under a usual contract of sale, the purchaser of 

land acquires equitable title and, if he is in possession, 

is liable for taxes assessed against the property. Where 

a mobile home is placed on land and both are owned by 

the same person, the value of the mobile home should 

be included with the value of the land unless it is unoccupied and for sale or has been within the taxing 

jurisdiction for less than 60 days. Under similar 

circumstances, where both are owned by the same 

person, land may be charged with liability for taxes 

rendered against a mobile home. 

Very truly yours, 

Attorney General of Texas 

p. 2320 
- . 

The Honorable James 0. Mullin page 4 (H-514) 

APPROVED: 

DAVID M. KENDALL, First Assistant 

C. ROBERT HEATH, Chairman 

Opinion Committee 

p. 2321