- If a mobile home owner permanently affixes his or her home to land he or she owns, can the mobile home be declared as real property and take advantage of the homestead exemption?
Yes, the taxation of the mobile home as real property is not optional, but required.
- Who determines the listing of a mobile home as real property?
The law requires the property appraiser to list mobile homes as real property based on the ownership of the land and the mobile home, and if tied down and connected to utilities.
- If the property appraiser lists a mobile home as real property; does the owner still have to pay the annual license tax?
No. If the property appraiser lists a mobile home as real property, the owner pays only the real property tax and the fee for issuance of a Real Property (RP) series sticker.
- How will the mobile home be listed for tax purposes if a mobile home owner permanently affixes his or her mobile home to land he or she owns with another person?
Generally, the property appraiser lists the mobile home as real property. According to section 193.075, F.S., with multiple owners, if the owner(s) of a mobile home is also one of the owner(s) of the land, the property appraiser will list and tax the mobile home as "real property." Multiple owners can individually claim homestead exemption only on their proportionate share of the total value of the mobile home and land.
- How will a mobile home that is located on land which is rented or leased be registered?
If a person owns the mobile home, but not the land on which it sits, they must register the mobile home and may also be subject to tangible personal property taxes.
- Is there a sticker or decal issued for this type of registration?
A numbered Registration decal, on a colored background, is issued for identification. Mobile home registrations are issued for each unit of the mobile home and must be renewed annually by December 31. A delinquent fee is charged if the registration is not renewed by the 10th of the following month.
- How is the registration fee assessed for mobile homes?
Registration fees are set by the Department of Motor Vehicles and are based on the length of the mobile home. Double wide and triple wide mobile homes are considered two and three separate units respectively, and the owner must purchase decals for each unit.
- Am I required to display the Registration decal(s) for my mobile home?
Yes. Mobile home owners are required to display the decal in a window that it is clearly visible from the road in front of the home.
- If the owner of a mobile home that does not qualify as real property receives an assessment for tangible personal property tax; can he or she cancel the assessment by paying the previous year's annual license tax and purchasing the Registration decal?
No. Paying the license tax after the property appraiser makes an assessment does not cancel the assessment. Any mobile home that does not bear a current decal on January 1 is tangible personal property and is taxed as such for that year.
- If I sell my mobile home am I required to transfer the registration to the new owner?
Yes. Upon sale a title for each section of the mobile home must be transferred and mobile home registrations are automatically processed when an application for the title is made for the home.
