Florida Taxation On Mobile Homes

Taxable Mobile Homes in Florida

There are three ways that mobile homes are taxed in Florida, A mobile home will be:
1) Assessed and taxed as real property,
2) Subject to an annual license tax, or
3) Assessed and taxed as tangible personal property.

1) Assessed and taxed as real property - There is no option by the owner of a mobile home with regard to the real property designation for tax purposes when the owner of the mobile home permanently affixes his mobile home to land that he also owns. The owner must purchase an RP (real property) series sticker from the Department of Highway Safety and Motor vehicles. This is a one-time purchase under Chapter 320, Florida Statutes. RP mobile homes are required to be assessed by the county property appraiser, placed on the real property assessment roll and taxed annually as real property.

2) Annual license tax - The owner of a mobile home who does not own the lot or land on which the mobile home is situated is required to pay the annual license tax under Chapter 320. He must purchase an MH (mobile home) series sticker from the Department of Highway Safety and Motor Vehicles.

3) Tangible Personal Property - If the owner of a mobile home which does not meet the criteria for the real property designation fails to purchase the proper MH Series sticker for his mobile home, the mobile home is required to be placed on the Tangible Personal Property Tax roll and is required to be assessed and taxed as tangible personal property.

Real Property Q & A

Q. If the owner of a mobile home permanently affixes his mobile home to land that the mobile home owner also owns, can he declare the mobile home real property in order to take advantage of homestead exemption?

A. Yes; however, the taxation of the mobile home as real property is not optional, but required.

Q. Who determines the classification of a mobile home as real property?

A. The legislature has required the property appraiser to list mobile homes as real property based on the ownership of the land and the mobile home and whether it is tied down and connected to utilities.

Q. If a mobile home is classified and taxed as real property, does the owner still have to pay the annual license tax?

A. No. If a mobile home is classified by the property appraiser as real property, the owner pays only the real property tax and the $5 fee for issuance of an RP series sticker.

Q. If a mobile home owner permanently affixes his mobile home to land that he owns with another person, how will the mobile home be classified for tax purposes?

A. As a general rule the mobile home is classified as real property. According to s. 193.075. F.S., if the owner(s) of a mobile home are a subset of the owner(s) of the land on which the mobile home is permanently affixed, the mobile home is classified and taxed 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.

“Not Real Property” Q & A
Q. 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 required MH series sticker?

A. No. Paying the license tax after the assessment is made does not cancel the assessment. Any mobile home that does not bear a current MH series sticker on January 1, is classified as tangible personal property and taxed as such for that year.

Q. What if the mobile home owner had purchased the proper MH series sticker but did not have it properly affixed on January 1?

A. The mobile home owner could request relief from the tangible personal property tax if he or she could provide proof that the MH series sticker was purchased prior to January 1 of the current year.

Who to Call or Write
For forms and general information, call Taxpayer Services, Monday-Friday, 8 a.m. to 5 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800. From the option menu, select Information on Taxes or Forms.

Hearing or speech impaired citizens should call 1-800-DOR-TDD1 (1-800-367-8331) or 850-922-1115

For detailed written responses to your questions, write:
Florida Department of Revenue
Taxpayer Services
1379 Blountstown Highway
Tallahassee, FL 32304-2716.

Get the forms you need fast by FAX on Demand! Call seven days a week, 24 hours a day, at 850-922-3676 from your FAX machine telephone and follow the instructions.

You can visit the Department of Revenue website at:
http://sun6.dos.state.fl.us/dor/

Seminars Offered
Department of Revenue Service Centers host educational seminars about how Florida’s taxes affect various businesses. Call the Service Center nearest you for a schedule of upcoming seminars.

Reference Material
Tax Rules
Call Taxpayer Services to request a copy of Chapter 320, F.S., and Section 193.075(1) and (2), Section 193.075(1), Sections 320.08(11) and 320.0815(2), and Section 193.075(2), F.S.

Brochures
Ask for the following available through your local Department of Revenue Service Center or by calling Taxpayer Services.
Residential Real Property Rentals
Renting Tangible Personal Property
GT-80047
R. 06/99