Regulations last checked for updates: Feb 10, 2026

Title 24 - Housing and Urban Development last revised: Jan 07, 2026
§ 234.274 - Certificate of tax assessment.

The mortgagee shall certify, as of the date of filing for record of the deed or assignment of the mortgage to the Commissioner, that the family unit is assessed and subject to assessment for taxes pertaining only to that unit.

authority: 12 U.S.C. 1715b and 1715y; 42 U.S.C. 3535(d)
source: 36 FR 24628, Dec. 22, 1971, unless otherwise noted.
cite as: 24 CFR 234.274