24 CFR § 221.315 - Certificate of tax assessment.

---
identifier: "/us/cfr/t24/s221.315"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "24 CFR § 221.315 - Certificate of tax assessment."
title_number: 24
title_name: "Housing and Urban Development"
section_number: "221.315"
section_name: "Certificate of tax assessment."
chapter_name: "OFFICE OF ASSISTANT SECRETARY FOR HOUSING—FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT"
subchapter_number: "B"
subchapter_name: "MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES"
part_number: "221"
part_name: "LOW COST AND MODERATE INCOME MORTGAGE INSURANCE—SAVINGS CLAUSE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1715b, 1715l, and 1735d; 42 U.S.C. 3535(d)."
regulatory_source: "36 FR 24587, Dec. 22, 1971, unless otherwise noted."
cfr_part: "221"
---


# 221.315 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 to that unit.