There are
three ways that mobile homes
are taxed in Florida. A
mobile home will be:
-
Assessed and taxed
as real property,
-
Subject to an annual
license tax, or
-
Assessed and taxed
as tangible personal
property.
1) Assessed
and taxed as real property
There is no
option by the owner of a
mobile home with regard to
the real property
designation for tax purposes
when the owner of the mobile
home permanently affixes his
mobile home to land that he
also owns. The owner must
purchase an RP (real
property) series sticker
from the Department of
Highway Safety and Motor
Vehicles. This is a one-time
purchase under Chapter 320,
Florida Statutes. RP mobile
homes are required to be
assessed by the county
property appraiser, placed
on the real property
assessment roll and taxed
annually as real property.
2) Annual
license tax
The owner of
a mobile home who does not
own the lot or land on which
the mobile home is situated
is required to pay the
annual license tax under
Chapter 320, F.S. He must
purchase an MH (mobile home)
series sticker from the
Department of Highway Safety
and Motor Vehicles.
3) Assessed
and taxed as tangible
personal property
Mobile homes
that meet the criteria for a
MH series sticker under 2)
above but do not bear a
proper, current sticker are
presumed to be tangible
personal property. Mobile
homes that do not bear the
required current sticker are
required to be assessed by
the county property
appraiser, placed on the
tangible personal property
assessment roll and taxed
annually as tangible
personal property.
Real
Property Q & A
Q. If
a mobile home owner
permanently affixes his home
to land that he owns, can he
declare the mobile home as
real property and 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. 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.
Q. If
a mobile home is listed by
the property appraiser as
real property, does the
owner still have to pay the
annual license tax?
A. No.
If a mobile home is listed
by the property appraiser as
real property, the owner
pays only the real property
tax and the $3 fee for
issuance of an RP series
sticker.
Q. If
a mobile home owner
permanently affixes his
mobile home to land that he
owns with another person,
how will the mobile home be
listed for tax purposes?
A. As
a general rule the mobile
home is listed by the
property appraiser as real
property. According to
section 193.075, F.S., with
multiple owners, if the
owner(s) of a mobile home is
a subset of the owner(s) of
the land on which the mobile
home is permanently affixed,
the mobile home is listed
and taxed 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
repairs of mobile homes
classified as real property?
A. 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,
Improvements to Real
Property. For more
information, see the
Building Contractors
brochure (Form
GT-800007) and the
Mobile and Prefabricated
Home Repair, Remodeling, and
Additions brochure (Form
GT-800069).
"Not
Real Property" Q & A
Q. If
the owner of a mobile home
that does not qualify as
real property receives an
assessment for tangible
personal property tax, can
he or she cancel the
assessment by paying the
previous year's annual
license tax and purchasing
the required MH series
sticker?
A. No.
Paying the license tax after
the assessment is made does
not cancel the assessment.
Any mobile home that does
not bear a current MH series
sticker on January 1, is
classified as tangible
personal property and taxed
as such for that year.
Q. What
if the mobile home owner
purchased the MH series
sticker but did not have it
properly affixed on January
1?
A. The
mobile home owner could
request relief from the
tangible personal property
tax if he or she could
provide proof that the MH
series sticker was purchased
prior to January 1 of the
current tax year.
Q. Does
the occasional or isolated
sale exemption apply to
mobile homes classified as
tangible personal property?
A. No.
Any transfer of ownership of
a mobile home classified as
tangible personal property
would be subject to sales
and use tax as an occasional
or isolated sale. The
occasional or isolated sale
provision in Rule 12A-1.037,
F.A.C., is not extended to
mobile homes which are
classified as tangible
personal property.
Q. Does
sales tax apply to the
repairs of mobile homes
classified as tangible
personal property?
A. Yes,
repairs and improvements to
mobile homes classified as
tangible personal property
are subject to sales tax on
the total charge, materials
and labors, as provided in
Rule 12A-1.006, F.A.C.
Q. 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 appurtenance,
which are sold in
conjunction with the mobile
home.
A. The
sale of a mobile home in
conjunction with
appurtenances classified as
tangible personal property
by persons or dealers who
hold themselves out as
engaged in the business of
selling mobile homes and
appurtenances is taxable.
Reference Material
Tax Laws
- Call Taxpayer Services to
request a copy of sections
193.075 (1) and (2), F.S.;
ss. 320.08(11) and
320.0815(2), F.S.; and Rules
12A-1.006, 12A-1.037,
12A-1.051, and 12A-1.071,
F.A.C. Tax laws are also
available on the
Department's Internet site.
Look for the
Florida Tax Law Library.
Brochures
- These brochures are
available from your local
DOR service center, the DOR
Distribution Center, or
Taxpayer Services:
-
Residential Real
Property Rentals
-
Tangible Personal
Property Rentals
-
Building Contractors
-
Mobile and
Prefabricated Home
Repair, Remodeling,
and Additions
For
Information and Forms
Information
and forms are available on
www.myflorida.com/dor
To receive
forms by mail:
-
-
Fax your form
request to the DOR
Distribution Center
at 850-922-2208 or
-
Call the DOR
Distribution Center
at 850-488-8422 or
-
Mail your form
request to:
DISTRIBUTION CENTER
FLORIDA DEPARTMENT
OF REVENUE
168A BLOUNTSTOWN HWY
TALLAHASSEE FL
32304-3702
SPECIAL