Yes but if the manufactured home is not on the Navajo Nation it must be deemed “real property”. The process of classifying a manufactured home as real property varies by state and local jurisdictions.
For example, in Maricopa County: An Affidavit of Affixture changes the status of a manufactured/mobile home from personal property to real property. In order to affix a manufactured/mobile home an Affidavit of Affixture must be filed in the county where the manufactured/mobile home is located. Department of Revenue Form 82528.
The simplest way to know for sure if your manufactured home is eligible is that manufactured homes considered personal property are registered with the Department of Motor Vehicles and not with the County Tax Assessor who taxes real property. If not registered with the County Tax Assessor, it is not eligible.
