Manufactured Home Assessment Types
Florida taxes manufactured homes in three ways depending on the ownership of the underlying land. A manufactured home will be:
- Assessed and taxed as real property;
- Subject to an annual license tax; or
- Assessed and taxed as tangible personal property (TPP).
Assessed and taxed as real property
A manufactured home permanently located on the owner’s land, or on a site in a cooperative park in which the owner has purchased a share, is assessed as real property. Owners of these homes must complete a Declaration of Real Property (form DR-402) at the Property Appraiser’s Office. The homeowner presents the completed Declaration to the Tax Collector’s Office to purchase a Real Property (RP) decal. The homeowner may then qualify for homestead exemption through the Property Appraiser’s Office.
The RP decal must be displayed in the lower left corner of the mobile home window closest to the main road. Once the RP decal is purchased it does not need to be renewed annually.
Subject to an annual license tax
The owner of a manufactured home who does not own the lot or land on which the manufactured home is affixed must pay an annual license tax by purchasing a MH (manufactured home) decal. MH decals are purchased from your local county tax collector’s office.The annual motor vehicle decals (also known as MH registration stickers) must be placed on the lower left corner of the window of the home closest to the main road. Annual motor vehicle decals expire on December 31st. Florida law makes the owner responsible for renewal regardless of whether they receive a renewal notice.
Assessed and taxed as tangible personal property (TPP)
A manufactured home that does not have either a RP decal or a MH registration sticker may be added to the tax roll as TPP, or a lien may be placed against the home by the Tax Collector’s Office.
For more information on this and other topics, please visit the Florida Department of Revenue’s website.