Relating to the treatment of a manufactured home as real property.

SB 2765 allows owners of manufactured homes in Texas to elect to treat their home as real property under specific conditions. To qualify, the home must be attached to land owned by the owner, leased under a long-term lease, or used as the owner's primary residence. This change would affect property tax treatment and legal status for qualifying manufactured homes. The bill requires owners to indicate this election when applying for ownership documentation and takes effect September 1, 2025.