Can a manufactured home kept as personal property get the Texas homestead exemption?

Yes. The Texas Comptroller says an owner of land that qualifies as a residence homestead can get the homestead exemption whether the manufactured home is treated as real or personal property. If the home has not been converted to real property by recording the Statement of Ownership in the county real property records, the home and land are usually listed as separate accounts on the tax roll. In that case, the exemption is divided between the two accounts in proportion to their appraised values. TDHCA notes that changing the property election also changes how the home is taxed, so owners should notify the appraisal district or tax assessor when they convert.

Sources

• Property Tax Today, January 2018Texas Comptroller of Public Accounts
• Frequently Asked Questions: Statement of OwnershipTexas Department of Housing and Community Affairs