Form Gt-800047 - Taxation Of Mobile Homes In Florida printable pdf download

GT-800047

Taxation of

R. 12/17

Mobile Homes in Florida

Florida taxes mobile homes in three ways. 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.

Assessed and taxed as real property - RP

The owner of a mobile home who permanently affixes his or her mobile home to land he or she

owns must buy a RP (real property) decal. This is a one-time purchase. RP decals are issued

by the Department of Highway Safety and Motor Vehicles and purchased from your local county

tax collector’s office. The county property appraiser must assess mobile homes with a RP

decal. Mobile homes with a RP decal must be on the real property assessment roll and taxed

annually as real property.

Annual license tax - MH

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 issued

by the Department of Highway Safety and Motor Vehicles and purchased from your local county

tax collector’s office.

Assessed and taxed as tangible personal property

Mobile homes that meet the criteria for a MH decal but do not have a current MH decal will be

taxed as tangible personal property. Mobile homes that do not bear a current decal (RP or MH)

must be assessed by the county property appraiser, placed on the tangible personal property

assessment roll, and taxed annually as tangible personal property. You may request a refund of

the license tax from the Department of Highway Safety and Motor Vehicles if you provide

documentation that you paid the tangible personal property tax for the same year.

Mobile Homes Taxed as Real Property

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?

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

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

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.

If the property appraiser lists a mobile home as real property, does the owner still

have to pay the annual license tax?

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.

Florida Department of Revenue, Taxation of Mobile Homes in Florida, Page 1

Form Gt-800047 - Taxation Of Mobile Homes In Florida