Mobile Homes and their attachments as Tangible Personal Property

The Property Appraiser is required by law to determine how your mobile home (also known as a manufactured home) will be classified for property tax purposes. That classification is based upon whether or not it is located on land owned by the mobile home owner or on land owned by another (such as a mobile home park).

A mobile home permanently affixed to land owned by the home's owner must have a one-time "RP" (Real Property) series sticker affixed to the home. In cases where the land is not owned by the home owner, an annual "MH" (Mobile Home) series sticker is required. In the event that no sticker is affixed to the mobile, it is presumed that the mobile home is tangible personal property and will be assessed as such.

Any mobile home or its attachments classified as tangible personal property are appraised for value as of January 1 using standard appraisal practices. An appraiser will visit the site, measure the home and its attachments, and assign a square foot rate for each type of attachment.

For example, a screened enclosure will have a square foot rate different from a carport or cabana. That is because the cost of building and installing such attachments to the mobile home would vary by type. Once the replacement costs are determined, the amount is depreciated based upon the age and condition of the mobile home and its attachments.

How do I get a "RP" series sticker?

Visit the Customer Service Department in the Property Appraisers Office at 501 S.E. 25th Avenue (Government Complex). Bring with you both the deed to the land and the title to the mobile home. The staff will complete a DR402 form which declares the mobile home to be real property. This form should be taken to the Tax Collector's Office at 503 S.E. 25th Avenue (also in Government Complex). With it, you may purchase a "RP" sticker which is valid for as long as you own both the mobile home and the land.

Where and how can I purchase a "MH" sticker?

This sticker must be purchased each year during the month of December from the Tax Collector's Offices. The "MH" sticker is valid until December 31st of the following year.

Does the "MH" sticker exclude my mobile home from tangible personal property tax assessment?

In part, it does. The "MH" sticker only covers the mobile home itself. It does not cover any attachments or air conditioning units.

Can I cancel out a tax assessment for tangible personal property by purchasing the previous years "MH" sticker?

No! Any mobile home without a current and valid sticker is presumed to be tangible personal property, and is assessed accordingly. Purchasing a "MH" sticker later does not cancel the tangible personal property assessment for that year.

Once a mobile home is assessed as tangible personal property, will it be treated the same next year?

The owners purchase of the proper sticker for the subsequent year means that the Property Appraiser will no longer assess the mobile home as tangible personal property. That owner should notify the Property Appraisers Office that a "MH" sticker has been affixed to the mobile home.

Am I required to obtain and file a tangible personal property tax return on my mobile home and its attachments?

Marion County does not require tax returns to be filed for mobile homes. The Property Appraisers Office goes out to measure and assess mobile homes and attachments to insure uniformity in value.

As a mobile home owner, am I eligible for homestead exemption?

If you own both the land and mobile home, have a "RP" sticker attached to the home, and it is your primary residence, you may apply for homestead exemption. This exemption will reduce your taxable value by $25,000 - approximately $500 in tax savings. The exemption must be applied for before March 1.

If I own the home, but not the land, are there any exemptions which might apply to me?

Yes, widow or widowers exemption (if you have not remarried) and disability exemption (if you are permanently disabled). Each will reduce taxable value by $500. These exemptions must be applied for between January 1 and March 1.