There are three ways mobile homes are assessed in Florida:
1. Assessed and taxed as real property
The owner of the mobile home that is permanently affixed to land he or she owns must purchase an RP (real property) series decal from the Tax Collector’s office. This is a one-time purchase under Florida Statute 320.0815. The Property Appraiser must assess mobile homes with an RP sticker and they must be on the real property assessment roll and taxed annually as real property.
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) sticker must be purchased. The RP sticker 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 pay an annual license tax and purchase an MH series sticker. Both stickers can be purchased at the Nassau County Tax Collector’s Office.
If you fail to purchase a registration sticker, 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.
2. 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 Florida Statute 320.08(9). They must purchase an MH (mobile home) series sticker. MH stickers are purchased from the Tax Collector’s office.
3. Assessed and taxed as tangible personal property
Mobile homes which meet the criteria for an MH series sticker described above which do not have a current MH sticker will be taxed as tangible personal property (TPP). Mobile homes which do not bear a current sticker (RP or MH) must be assessed by the Propety Appraiser and either placed on the tangible personal property roll or assessed to the land owner.