Freddie Mac Seller/Servicer Guide 5703.11: Taxation of Mortgaged Premises for Mortgages secured by Manufactured Homes
State law or the local taxing authority may require the Mortgaged Premises to be taxed as either real estate or personal property by the jurisdiction where it is located.
Freddie Mac publishes the full text of this section: Freddie Mac Seller/Servicer Guide 5703.11 on the Freddie Mac website. Zeitro Strata answers questions about it with the passage and page cited.
Guideline text quoted as published by the agency. The latest published version governs. This is not an underwriting decision.