I asked some people in the tax field and I have sort of a left, right answer from both of them.
This is opinions discussed between people and not to be misconstrued as fact.
As I understand it, you own personal property when you have this mobile home and "this year" you can qualify for the tax credit if you are a first time homebuyer. O.k.. Sounds good so far.. the other conversation discussed whether the mobile home was classified previously as a first "home" - or real property. both say no.. which would lead us to believe that you did not previously (under the guidelines) purchase a first home and therefore would be eligible.
But, as I said before.. these are two conversations with tax / accountant people and myself a Realtor.. so there is nothing much to go on other then telling you that you should actually speak to a professional about this before you move forward.