- 2025
69th Legislature 2025 HB 785
- 1 - Authorized Print Version – HB 785
ENROLLED BILL
AN ACT REVISING LAWS RELATED TO CONSIDERATION OF MANUFACTURED HOMES AS
IMPROVEMENTS TO REAL PROPERTY; PROVIDING AN ALTERNATE PROCESS TO BE CONSIDERED
AS IMPROVEMENTS TO REAL PROPERTY FOR CERTAIN MANUFACTURED HOMES WITH MISSING
IDENTIFICATION TAGS; AND AMENDING SECTION 15-1-116, MCA; AND PROVIDING AN IMMEDIATE
EFFECTIVE DATE.”
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-1-116, MCA, is amended to read:
"15-1-116. (1)
A manufactured home must be considered an improvement to real property for tax purposes if:
(a) the running gear is removed;
(b) the manufactured home is attached to a permanent foundation so that it is no longer capable of
being drawn over public highways and it is placed on land that is owned or being purchased by the owner of the
manufactured home or, if the land is owned by another person, it is placed on the land with the permission of
the landowner; and
(c) a statement of intent declaring the manufactured home as an improvement to real property is
recorded with the county clerk and recorder on a form furnished by the department of justice.
(2) (a) To eliminate a manufacturer's certificate of origin properly assigned to an owner or a
certificate of title of a manufactured home, an owner shall record the statement of intent, as provided in
subsection (3).
(b) The statement of intent must include:
(i) the serial number of the manufactured home;
(ii) the legal description of the real property to which the manufactured home has been - 2025
69th Legislature 2025 HB 785
- 2 - Authorized Print Version – HB 785
ENROLLED BILL
permanently attached;
(iii) a description of any security interests in the manufactured home;
(iv) approval from all lienholders of the intent to eliminate the certificate of origin or certificate of
title; and
(v) an acknowledgment of the owner's signature.
(3) (a) The owner shall record the statement of intent in the office of the county clerk and recorder
of the county in which the real property is located, and the owner shall surrender the certificate of origin or
certificate of title and a certified copy of the recorded statement of intent to the county treasurer. Within 10 days
of receipt of the fee required in 61-3-203, the county treasurer shall:
(i) enter the transfer of interest on the electronic record of title;
(ii) issue the owner a transaction summary receipt; and
(iii) forward a certified copy of the statement of intent, a copy of the receipt for the fee required in
61-3-203, and the surrendered certificate of origin or certificate of title to the department of justice.
(b) The department of justice shall provide the owner with a statement that is in a recordable form,
which the owner shall record, that the process of surrendering the certificate of origin or certificate of title has
been completed.
(c) The county treasurer may not issue a receipt for the fee referred to in subsection (3)(a) unless
all taxes, interest, and penalties on the manufactured home have been paid in full. The county treasurer shall
remit the fee to the department for deposit in the state general fund.
(4) Upon the recording of the statement of intent and the statement of title acceptance provided for
in subsection (3)(b), the manufactured home may not be physically removed without complying with the
provisions of 15-1-118.
(5) If the owner of a manufactured home cannot comply with subsections (1) through (4) due to
missing or removed factory installed identification tags on a manufactured home built prior to October 1, 2005,
a manufactured home must be considered an improvement to real property if:
(a) the running gear is removed;
(b) the manufactured home is attached to a permanent foundation so that it is no longer capable of
being drawn over public highways and it is placed on land that is owned or being purchased by the owner of the - 2025
69th Legislature 2025 HB 785
- 3 - Authorized Print Version – HB 785
ENROLLED BILL
manufactured home or, if the land is owned by another person, it is placed on the land with the permission of
the landowner; and
(c) a statement of intent declaring the manufactured home as an improvement of real property is
recorded with the county clerk and recorder on a form furnished by the department of revenue with
documentation from the department of revenue demonstrating that the manufactured home has been taxed as
real property for a minimum of 1 year.
(5)(6) A manufactured home that has been declared an improvement to real property in accordance
with this section must be treated by the department and by lending institutions in the same manner as any other
residence that is classified as an improvement to real property."
Section 2. [This act] is effective on passage and approval.
- END - I hereby certify that the within bill,
HB 785, originated in the House.
___________________________________________
Chief Clerk of the House
___________________________________________
Speaker of the House
Signed this _______________________________day
of____________________________________, 2025.
___________________________________________
President of the Senate
Signed this _______________________________day
of____________________________________, 2025. HOUSE BILL NO. 785
INTRODUCED BY T. FALK
AN ACT REVISING LAWS RELATED TO CONSIDERATION OF MANUFACTURED HOMES AS
IMPROVEMENTS TO REAL PROPERTY; PROVIDING AN ALTERNATE PROCESS TO BE CONSIDERED AS
IMPROVEMENTS TO REAL PROPERTY FOR CERTAIN MANUFACTURED HOMES WITH MISSING
IDENTIFICATION TAGS; AND AMENDING SECTION 15-1-116, MCA; AND PROVIDING AN IMMEDIATE
EFFECTIVE DATE.”