Frequently Asked Questions: Tax Lien Preservations
I have received notice from the Manufactured Housing Division requesting that I confirm liens with a tax suit filed pursuant to §1201.219(g) and (h). Will I receive the list of liens for my county?
You will not be sent a list. For your convenience we have added a report to our website that enables you to run a separate list for each taxing entity. If you have a Central Tax Collector's number (CTC) you can enter that and run one report with all taxing entities listed which is much easier.
When is the deadline to send in the list of tax liens that will be preserved pursuant to pursuant to §1201.219(g) and (h)?
The deadline to respond is 60 days from receipt of the second notice sent by the Division.
Which tax liens can be preserved?
We have determined it appropriate to preserve tax liens on record which are more than four years delinquent and which have a tax suit filed, have been deferred, are on a payment plan, have a judgment, and/or those under bankruptcy.
What format do we use when responding to the Department?
We suggest you use the spreadsheet format used in the report that can be run from our website.
If we make our own list what information do you need?
You must include the:
- Home ID (label and /or serial);
- Tax Unit ID;
- Tax roll account number;
- Tax year (liens must be more than four years delinquent);
- Name of the homeowner; and
- Reason lien should be preserved (tax suit filed, deferred, payment plan, judgment, or bankruptcy).
To run my list from the website what number do I use?
Use your eight digit tax unit identification number issued by the Comptroller's office (Appraisal Districts or County Tax Offices). Keep in mind that you will need to run a separate report for each entity that you collect for.
Can't I just run one report with all of the taxing entities I collect for?
Yes, but only if you have a Central Tax Collector's number (CTC).
If I don't have a CTC number, can I still get one?
Yes. Just complete the Central Tax Collector Request Form and the Access Agreement and return them to the office at the email or fax provided.
Where should I email my report to?
Reports should be emailed to taxlien@tdhca.state.tx.us.
Do I need to release the liens that cannot be preserved?
No, you do not need to release any liens. A mass release of liens pursuant to HB 3613 will be performed by the Department.