Mobile Homes

Florida law requires that any mobile home, also known as a manufactured home, owned by the same person as the land on which it resides, be assessed as real property. The property owner must come to the Property Appraiser’s Office to declare the mobile home as real property and a Real Property (RP) decal must be purchased.  The RP decal is a one-time purchase based on the width of the mobile home.  Those mobile home owners who do not own the property on which their home resides are not required to declare their homes as real property, but are required to purchase a registration decal annually.

Both decals can be purchased at the Nassau County Tax Collector’s Office.  If you fail to purchase a registration decal your mobile home will be assessed to the land owner which may substantially increase your assessment.

What you must bring to the Property Appraiser’s Office to declare your mobile home as real property are the following documents:

•  A deed or tax bill with the correct owner’s name. 
• A copy of the mobile home registration or a title.

 If the mobile home is your primary residence, you may also qualify for Homestead Exemption.

 ASSESSING MOBILE HOMES

There are three ways mobile homes are assessed in Florida:

       1.  Assessed and taxed as real property 

       2.  Subject to an annual license tax 

       3.  Assessed and taxed as tangible personal property

Assessed and taxed as real property

 There is no option by the owner of a mobile home with regard to the real property designation of 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 series decal from the Department of Highway Safety and Motor Vehicles. This is a one-time purchase under Chapter 320, Florida Statutes.  Real Property 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.

 Annual license tax

The owner of a mobile home who does not own the lot or land on which the mobile home is located is required to pay the annual license tax under Chapter 320, F.S. They must purchase a annual state decal from the Department of Highway Safety and Motor Vehicles.

 Assessed and taxed as tangible personal property

Mobile homes that meet the criteria for an annual state decal described above but do not bear a proper, current decal are presumed to be tangible personal property.  A mobile home that does not bear the required current decal is assessed by the Nassau County Property Appraiser as real property.