I have a mobile home that is a HPML. The customer doesn't pay the real estate taxes directly to the county she pays $100 to the owner where her lot is located. Do I include this in the escrow payment b/c the bank isn't going to pay the real estate tax like we would on a normal escrow and the customer doesn't have a tax bill to provide us?

What about personal property tax on the home? If she gets such a bill, that's what you should be escrowing for.

I'm not sure what you mean on that?

Generally when a MH is not considered an improvement to the real estate they are taxed as personal property and this personal property tax would be what would have to be escrowed.

ok it looks there is a county mobile home tax so I think that is what you are referring to and that is what I will see to escrow for. Thanks

The $100 paid to the owner of the real estate in your example is technically considered added land rent, not tax. As you've found, the county tax you have uncovered is the tax on the dwelling that needs to be escrowed for.