The affidavit of affixation, Form 78-908, is the sworn statement Mississippi homeowners sign before a notary to declare that a manufactured or mobile home is permanently affixed to land they own. The Mississippi Department of Revenue (MDOR) publishes the form, which names the home, its location, the land, any liens and the person authorized to retire the title. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Department of Revenue, and the affidavit is recorded in the county land records.
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What is 78-908?
The Affidavit of Affixation (Manufactured or Mobile Home), Form 78-908, is the notarized affidavit in which homeowners declare that a manufactured or mobile home is permanently affixed to described land and will be assessed and taxed as an improvement to it.
The Mississippi Department of Revenue (MDOR) publishes the form (printed as Form 78-908-18-1-1-000, Rev. 05/24). In its numbered paragraphs the homeowners describe the home (manufacturer, make, model, year, serial number or VIN, size, new or used), give the property address and the legal description of the land, and state that they are all the legal owners of that land. They also state whether the home is covered by a certificate of title or a manufacturer's certificate of origin, and whether it is subject to any security interest or lien.
The affidavit also states that required permits have been obtained, that the wheels and axles have been removed, that the home is or will be permanently connected to a septic or sewer system and other utilities, and that the homeowners intend the home to become an immovable fixture and a permanent part of the real property.
Paragraphs 13 and 14 appoint an authorized representative to file an application to retire the title with the county tax collector, and authorize the tax collector to submit that application to the Department of Revenue. The form says it is executed under applicable state law and recorded in the official land records of the county where the home is located.
Who needs to file 78-908?
The homeowners who are the legal owners of the real property to which a manufactured or mobile home has become permanently affixed sign this affidavit. Paragraph 4 requires every signer to be a legal owner of that land. If more than one homeowner signs, the form has a second block, Homeowner #2, for the name as shown on the title and the signature.
The form is built around these situations:
- Homes covered by a certificate of title or a manufacturer's certificate of origin: the homeowner surrenders or submits the original to a designated agent on behalf of the Department of Revenue (paragraph 6(a) or 6(b)).
- Homes with no title and no obtainable certificate of origin: the owner checks paragraph 6(c) and attaches an Affidavit of Ownership.
- Homes subject to a lien or security interest: the homeowner checks paragraph 7(b), lists the lienholders and attaches a release from each.
A person named in paragraph 13 as authorized representative does not sign the affidavit as homeowner. That person is authorized to file the application to retire title with the county tax collector and to receive the Department of Revenue's written acknowledgment of the retirement.
When to file 78-908
The form prints no due date. You complete it when the home is or will be permanently affixed to the land, and paragraph 10 describes that state: required permits obtained, wheels and axles removed, and permanent connection to a septic or sewer system and other utilities.
Paragraph 12 ties the timing to taxes. All ad valorem taxes currently due and payable on the home and the land must already be paid, and a receipt for the prior year must be attached, so settle those taxes before you sign. The affidavit is then sworn before a notary and recorded in the official land records of the county, or of the judicial district in counties with more than one, where the home is located. The form sets no processing time for the retirement of title.
Documents you need
- Separate exhibit with the legal description of the land, only if the space at paragraph 3 is not enough.
- Affidavit of Ownership plus due proof of ownership acceptable to the Department of Revenue, only if you check paragraph 6(c) because the home has no title and you cannot produce the original manufacturer's certificate of origin.
- Suitable release of the security interest or lien from each lienholder, only if you check paragraph 7(b) because the home is subject to a lien.
- Paid receipt(s) for the prior year and for all taxes currently due and payable on the home and the land (paragraph 12).
- Original certificate of title, surrendered to a designated agent on behalf of the Department of Revenue, if you check paragraph 6(a).
- Original manufacturer's certificate of origin, submitted to a designated agent on behalf of the Department of Revenue, if you check paragraph 6(b).
How to fill out 78-908
Complete the prepared-by block
At the top, enter who prepared the affidavit, the indexing instructions, the county name, a phone number and the judicial district (1st, 2nd or Not Applicable).
Name the homeowners
In the sworn statement, enter the name of each homeowner signing the affidavit, and the county in the STATE OF MISSISSIPPI, COUNTY OF line.
Describe the home (paragraph 1)
Enter the manufacturer's name, make, model name, model year, manufacturer's serial number or VIN, length and width, and whether the home is new or used.
Enter the property address (paragraph 2)
Give the street address, city, county, state and ZIP code where the home is or will be located.
Add the legal description (paragraph 3)
Write the legal description of the land where the home is or will be permanently affixed. If space runs out, attach a separate exhibit.
Check the title status (paragraph 6)
Check one of 6(a), 6(b) or 6(c). If you check 6(c), attach the Affidavit of Ownership and proof of ownership acceptable to the Department of Revenue.
Disclose liens (paragraph 7)
Check 7(a) if the home has no security interest or lien. Check 7(b) if it does, then enter each lienholder's name, address and original principal amount secured, and attach a release for each lien.
Attach the tax receipts (paragraph 12)
Prepare the paid receipt(s) for the prior year and for all taxes currently due and payable on the home and the land. Paragraphs 4, 5, 8, 10 and 11 are printed statements that need no entry.
Name the authorized representative
In paragraph 13, enter the name, phone number and full address of the person authorized to file the application to retire title and receive the Department's acknowledgment.
Enter homeowner details and sign
For Homeowner #1, and Homeowner #2 if more than one, enter the printed name as shown on title, the address and the signature. Sign only in front of the notary.
Have the notary complete the block
The notary fills in the county and the day, month and year of the oath, then signs, affixes the seal and enters the commission expiration date.
Review and download the completed PDF
Check names, VIN, legal description and checked boxes against your title and deed, then download or print the completed PDF from FillingPDF for notarization and the channels under How to submit.
How to submit 78-908
The completed, notarized affidavit goes to the county land records, and the retirement of title runs through the county tax collector.
- Recording: the form says the affidavit is recorded in the official land records in the county, or in the judicial district in counties having more than one, where the home is located. A note on the form directs the Chancery Clerk, on receiving an affidavit that meets Miss. Code Ann. § 63-21-30(1) together with the applicable recording fee, to give a certified copy to the homeowner(s) or their authorized representative and to forward a copy to the county tax assessor.
- Retiring the title: under paragraphs 13 and 14, the authorized representative files an application to retire title with the tax collector of the county where the home is located, and the tax collector submits it to the Department of Revenue. The original title or manufacturer's certificate of origin goes to a designated agent on behalf of the Department, as paragraph 6 states.
- Fee: a recording fee applies. The form does not print the amount, so ask the county Chancery Clerk.
The form prints no mailing address or portal; ask the Chancery Clerk and tax collector of the county where the home is located. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Checking more than one box in paragraph 6, or more than one in paragraph 7, when the form says to check one.
- Checking paragraph 6(c) without attaching an Affidavit of Ownership and due proof of ownership acceptable to the Department of Revenue.
- Checking paragraph 7(b) and listing lienholders without attaching a suitable release for each lien.
- Leaving out the paid receipt(s) for the prior year and for all taxes currently due on the home and the land.
- Signing before meeting the notary; the form is subscribed and sworn before a notary public, who completes the notary block with seal and commission expiration.
- Listing a signer who is not a legal owner of the land; paragraph 4 requires the signing homeowners to be all the legal owners of the real property.
- Entering homeowner names that differ from the title; the printed-name lines say "as shown on title."
- Overrunning the legal description space at paragraph 3 instead of attaching a separate exhibit.
Frequently asked questions
What is an affidavit of affixation for a mobile home in Mississippi?
It is a sworn, notarized statement on Form 78-908 in which the homeowners declare that a manufactured or mobile home is permanently affixed to their land and will be assessed and taxed as an improvement to it. The Mississippi Department of Revenue publishes the form.
Who signs the Affidavit of Affixation?
Every homeowner who is a legal owner of the land signs, in front of a notary public. The form has signature blocks for Homeowner #1 and Homeowner #2, with names as shown on title. The authorized representative in paragraph 13 files the retirement application but is not a homeowner signer.
Does the affidavit of affixation have to be notarized?
Yes. The form is sworn before a notary public: the homeowners appear before the notary, and the closing block reads "Subscribed and sworn to before me," with the notary's seal, signature and commission expiration date.
Where is the Affidavit of Affixation recorded?
In the official land records of the county where the home is located, or of the judicial district in counties that have more than one. The form tells the Chancery Clerk to provide a certified copy to the homeowner or representative and send a copy to the county tax assessor.
What do I attach to Form 78-908?
Attach paid tax receipts for the prior year and all taxes currently due. Add a release from each lienholder if you check 7(b), and an Affidavit of Ownership with proof of ownership if you check 6(c). Add a separate exhibit if the legal description needs more space.
Is there a fee to record the affidavit of affixation?
Yes, the form refers to the applicable fee to record the affidavit with the Chancery Clerk. It prints no amount, so contact the Chancery Clerk of the county where the home is located for the current fee.
Can I fill out the Affidavit of Affixation online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Mississippi Department of Revenue and does not file, notarize or record the affidavit; you take the signed form to a notary and then follow the recording steps.
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