NYS Dept of Tax & Finance

NYS Department of Tax & Finance

Manufactured Home Park Registration: If you are the primary park contact for one or more manufactured home parks, you are required to register twice each year, during June and during December. DTF will also now ask you to provide lot details, including physical addresses and names of adult residents. If you have not already requested an online MHPR account, see How to request an online MHPR account.

MHP Registration Overview

RP-233 Instructions (updated 10/2025)

RP-233: Printable MHP Registration Form

RP-233-i: Instructions for printable form RP-233

Mailing address for MHP Registrations:

NYS Tax Dept.
MHP Registration Unit
W A Harriman Campus
Albany NY 12227-0857
Tel: 518-457-2036

STAR Resource Center

Information on How to Apply for the STAR Credit

Certificate of Authority - how to apply.

DTF FREQUENTLY ASKED QUESTIONS:

• What is a Manufactured Home Park?
  A manufactured home park is defined as a contiguous parcel of privately owned land, which is used for the accommodation of three or more manufactured homes occupied for year-round living.
   
• Who is a Manufactured Home Tenant?
  A manufactured home tenant is a person who rents space in a manufactured home park from a manufactured home park owner or operator for the purpose of parking his, her or their manufactured home, or a person who rents a manufactured home in a park from a manufactured home park owner or operator. 
   
• Who is a Manufactured Home Park Owner?
  A manufactured home park owner is a person(s) who owns land that accommodates three or more manufactured homes occupied for year-round living.
   
• Manufactured Home Park Registration
  New York State Tax Department has assumed the responsibility of registering manufactured home parks.  Manufactured home park owners must register their park on the NYS Tax website: https://www.tax.ny.gov/bus/mhp/
   
• What is the Warranty of Habitability?
  Tenants are entitled to a livable, sanitary and safe park, including all common areas, roads, and lots. Lease provisions inconsistent with this right are illegal and unenforceable. Failure to provide water, other essential services, or to repair sewer problems are examples of a violation of this warranty. Park owners may not willfully or intentionally fail to provide any services or facility once they have agreed to do so.

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