Assessment of Manufactured / Mobile Homes in Florida
Qualifying for Homestead
Real property owners with a manufactured or mobile home listed on their property having either status of a Real Property (RP) Decal or those that have a retired title are eligible to file for homestead; however, one must also meet qualifications for the exemption requested. Overview | sc-pa.com
Real Property (RP) Decals
If you own the land and permanently affix thereon a manufactured home or mobile home, the land and building/s thereon will be assessed as Real Property, per Florida Law.
To declare the manufactured / mobile home as real property:
- Complete a Florida Department of Revenue Form DR-402 (Declaration of Mobile Home as Real Property)
- Attach your current Registration Certificate, Title, or the Bill of Sale.
- Deliver the signed and completed form to our office.
- The property owner must then deliver the approved DR-402 form and application fees to the Tax Collector’s office for the issuance of a real property decal.
The manufactured / mobile home is assessed as real property for the January 1 of the Tax Year affirmed by the property appraiser on the form. Real property decals are permanent and have no expiration date, as long as the mobile home is not moved.
In the event, the RP Decal is no longer visible in the front window our office recommends filing an updated form DR-402 to obtain a new RP decal.
Property Transfers with an RP Decal
The sale of the manufactured or mobile home and real property would require two separate transactions.
- Real Property—The sale resulting in a transfer of ownership of the real property would be completed with a deed.
- Manufactured or Mobile Home—The sale resulting in a transfer of ownership of the manufactured or mobile home would require a transfer of title transaction processed by the Tax Collector’s office.
The owner of a manufactured / mobile home that has been declared real property may also elect to permanently retire the manufactured / mobile home certificate of title. However, only manufactured / mobile homeowners who have completed the real property (RP) decal process, as listed above, may permanently retire the title by completing HSMV Form 82109.
Be sure to follow the instructions and requirements of the State of Florida Highway Safety and Motor Vehicle form. County recording fees will be incurred and a separate form is needed for each title.
Transfers with a Retired Title
Once the title is retired and there is a sale of the manufactured or mobile home together with the real property the transfer must be executed with a deed recorded in public records.
Registration of Mobile Homes (MH)
Vehicle tags and annual renewal registration decals are not processed by the property appraiser. This is a function of the Department of Highway Safety and Motor Vehicle agency, as such, these registrations are administered by the tax collector—go to www.sarasotataxcollector.com for more information.
Failure to Register or Renew Mobile Homes (MH)
Florida law requires the property appraiser to assess any mobile home without an active registration as tangible property, and as such, is subject to taxation.
For more information, see Florida Department of Revenue, Taxation of Mobile Homes in Florida, Publication GT-800047