Frequently Asked Questions for Mobile Homes
If I am an owner of a mobile home can I qualify for Homestead Exemption?
If you have title to a permanently affixed mobile home and the land on which it is located, Florida Law requires that you declare your molbile home as real property. You must apply at the Property Appraiser’s Office for a Real Property (RP) sticker. The sticker is then purchased at Tax Collector’s Office. The mobile home and land will be assessed as real property. Homestead Exemption may be granted if the mobile home meets those requirements and you qualify for the exemption.
Who determines the listing of a mobile home as real property?
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.
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 an RP 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 FLORIDA STATUTE 193.075, 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 assess 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 do I purchase the Real Property (RP) sticker?
You need to go to the Property Appraiser’s Office and you would need the deed to the land and the Title or Registration(s) to the mobile home. The staff will complete a DR-402 form which declares the mobile home to be real property. The DR-402 form should be taken to the Tax Collector’s Office, where you may purchase a Real Property (RP) sticker. The RP sticker is valid for as long as you own both the mobile home and the land on which it resides.
How often do you purchase a Real Property (RP) sticker?
Only one time. If the mobile home is already on the land when you purchase it, the previous owner may have already purchased a Real Property (RP) sticker. If so, you do not have to purchase new ones, unless the sticker is not visible on the mobile home.
How does the sales tax apply to the repairs of mobile homes classified as real property?
Sales tax applies to the repairs of mobile homes classified and taxed as real property, as provided in RULE 12A-1.051, FLORIDA ADMINISTRATIVE CODE (F.A.C.), Improvements to Real Property.
Is a mobile home with a current annual state decal excluded from a Real Property Tax Assessment?
In part, yes it is. The annual state decal only excludes the mobile home itself. It doesn’t exclude any other attachments/improvements to the property or the mobile home (i.e., well, septic tank, carports).
If my mobile home has been assessed as real property because I have been delinquent in purchasing an annual state decal, how do I get the mobile home portion taken off the Tax Roll?
You must show proof that you have brought your decals up to date and that you as the mobile home owner don’t own the land. Once proof of ownership has been provided and the state decals are current, the mobile home portion of the assessment will be deleted from the tax roll.
I purchased a mobile home in another county, moved it onto my property here. The mobile home already had a Real Property sticker. Do I still need to apply for my own RP sticker?
Yes. Any time you move a mobile home off the original property you must apply for a new decal.
If I didn’t receive a title or registration when I purchased my mobile home, will I be able to purchase a Real Property sticker?
No. Title needs to be transferred to the owner of the land before an RP sticker can be issued. Contact the Tax Collector’s Office for more information.
If the owner of a mobile home that does not qualify as real property receives an assessment for tangible personal property (TPP) tax, can he or she cancel the assessment by paying the previous year’s annual license tax and purchaseing the MH sticker?
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 MH sticker on January 1 is TPP and is taxed as such for that year.
What if the mobile home owner bought the MH sticker but did not have it properly affixed on January 1?
The mobile home owner may request relief from the TPP tax if he or she can prove the MH sticker was purchased before January 1 of the current tax year.
Does the occasional or isolated sales tax exemption apply to mobile homes classified as tangible personal property?
No. Any transfer of ownership of a mobile home classified as TPP or that have an MH sticker is subject to sales and use tax. The occasional or isolated sales tax exemption in RULE 12A-1.037, F.A.C., does not extend to mobile homes classified as TPP or that have an MH sticker.
Does sales tax apply to the repairs of mobile homes classified as tangible personal property?
Yes, repairs and improvements to mobile homes classified as TPP or that have an MH sticker are subject to sales tax on the total charge for the repairs and improvements which includes materials and labor, as provided in RULE 12A-1.006, F.A.C. Discretionary sales surtax also applies to repairs completed in a county with a surtax.
How does sales tax apply to appurtenances?
Appurtenances means furniture, freezers, refrigerators, drapes, air conditioner compressor/condenser units located outside the mobile home, or other appurtenances, which get sold in conjunction with the mobile home.
The sale of appurtances in conjunction with a mobile home classified as TPP or that have an MH sticker by registered dealers or persons required to be registered is taxable. Sales tax and applicable dicretionary surtax apply to the sale of appurtenances.