December 19, 2025

New York enacted Senate Bill 7120 (“S7120,” or the “Bill”), titled the “Land-Home Property Act”, to update how manufactured homes are classified when they are installed on permanent foundations. The Bill states that these homes will be treated as real property for purposes of ownership documentation and property taxation, which may streamline financing and improve access to mortgages. This statutory framework creates uniform procedures for affixation, title surrender, and recording so manufactured homes can be integrated into existing real-property systems.

The Bill passed both chambers and was signed into law on December 12, 2025, and is effective one year later. S7120 now amends the Real Property Law, Real Property Tax Law, and related sections to codify the process for converting titled manufactured homes to real property once affixed. Stakeholders may want to monitor forthcoming state guidance because implementation details (including recording steps and local tax-assessment procedures) may influence servicing and enforcement practices.