FREQUENTLY ASKED QUESTIONS

Mobile Homes Taxed as Real Property

Q. If a mobile home owner permanently affixes his or her mobile home to land he or she owns, can the mobile home be declared as real property so that the owner can take advantage of the homestead exemption?

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

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

A. Florida law requires the property appraiser to list mobile homes as real property based on the ownership of the land and the mobile home, and whether the mobile home is tied down and connected to utilities.

Q. If the property appraiser lists a mobile home as real property, does the owner still have to pay the annual license tax?

A. No. If the property appraiser lists a mobile home as real property, the owner pays only the real property tax and the $3 fee for issuance of a RP decal.

Q. 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?

A. When there are multiple owners of a mobile home and at least one of the owners is the owner of the land where the mobile home is affixed, 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.

Q. How does sales tax apply to the repair of mobile homes classified as real property?

A. Sales tax applies to the repair of mobile homes classified and taxed as real property, as provided in Rule 12A-1.051, Florida Administrative Code (F.A.C.), Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property. For more information, see the Building Contractors brochure (GT-800007) and the Mobile and Manufactured Home Repairs and Improvements brochure (GT-800069).

 

Reference Material

Reference Material

Tax Laws – Our online Revenue Law Library contains statutes, rules, legislative changes, opinions, court cases, and publications. Search the library for section 193.075(1) and (2), Florida Statutes (F.S.); sections 320.08(11) and 320.0815(2), F.S.; and Rule 12A-1.051, F.A.C., Sales to or by Contractors Who Repair, Alter, Improve and Construct Real Property.

Brochures – Download these brochures from our “Forms and Publications” page:

    • Florida’s Discretionary Sales Surtax (GT-800019)
    • Sales and Use Tax on Mobile and Manufactured Home Repairs and Improvements(GT-800069)
    • Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034)

Information, forms, and tutorials are available on the Departments website at floridarevenue.com.

To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.

To find a taxpayer service center near you, visit floridarevenue.com/taxes/servicecenters.

For written replies to tax questions, write to:

Taxpayer Services – MS 3-2000

Florida Department of Revenue

5050 W Tennessee St Tallahassee

FL 32399-0112