Taxation of Mobile Homes in Florida
Florida taxes mobile homes in two ways. A mobile home will be:
- Assessed on a property tax bill
- Or, be subject to an annual license (decal) tax
Assessed and taxed – RP decal
The owner of a mobile home who permanently affixes his or her mobile home to land he or she owns (which includes persons who own the land with others) must buy a RP (real property) decal. This is a one-time purchase. RP decals are purchased from the county Tax Collector’s office. Mobile homes with a RP decal must be assessed and placed on the property tax roll.
Annual license tax – MH decal
The owner of a mobile home who does not own the lot or land on which the mobile home is affixed must pay an annual license tax by purchasing a MH (mobile home) decal. MH decals are purchased from the county Tax Collector’s office and must be displayed so that they can be easily seen from the outside of the mobile home by the field appraisers.
Assessed and taxed – NO current decal
Mobile homes that do not prominently display a current decal (RP or MH) must be assessed by the Property Appraiser and placed on the property tax roll. They will be assessed to the real estate parcel on which they are located.
(If the owner of the mobile home purchased a valid decal before January 1st of the tax assessment year, but failed to prominently display the sticker, they must show evidence of that decal purchase to the Property Appraiser’s office within 25 days of the mailing of the TRIM notices (usually in Late August) in order to avoid having the value of the mobile home appear on that parcel’s property tax bill for that year).
YOU DON’T OWN THE MOBILE HOME THAT IS ON YOUR PROPERTY?
The State of Florida requires a tax to be paid every year, either OPTION A (Buy an Annual Decal) or OPTION B (Pay Property Tax).