In Florida, a mobile home/modular home/manufactured home is titled and registered much like a vehicle or boat. Each mobile home will have a title(s) and registration(s) - two titles if it is a "double-wide" and three titles if it is a "triple-wide".
Need to title and register a mobile home in Florida?
For information regarding Florida title transfers, read our Florida title transfer publication (https://helpcenter.taxcollector.com/hc/en-us/articles/25134359433741).
If you have lost your mobile home title(s), read our duplicate Florida title publication (https://helpcenter.taxcollector.com/hc/en-us/articles/26591008137229).
Notifying the property appraiser when you purchase a mobile home
When you complete a mobile home title transfer(s), it is imperative that the Property Appraiser's Office be notified of the change in ownership. When the mobile home is situated on "Rental Property", it is crucial that this information be supplied to the Property Appraiser's Office so the personal property records may be changed. Following through with this additional step will ensure that the Tangible Personal Property Tax Bill for a newly purchased mobile home will be sent to the correct address and have the correct name(s) for the upcoming year.
Property Appraiser's Office
915 4th Ave W., Bradenton FL 34205
Hours of Operation: M-F, 8:30AM - 5PM
Exemptions: (941) 748-8208
Fax: (941) 742-5664
Paying sales tax on your mobile home purchase
General Information:
- Mobile homes located on rental property are taxable based on the purchase price.
- New mobile homes are taxable based on the purchase price. They cannot be classified as real property until after the purchase is completed.
- When collecting sales tax on a mobile home, travel trailer, or park model that resides on rental property, a properly completed Itemized Invoice Affidavit (with notary or perjury clause) may reduce the amount of sales tax collected. This affidavit, however, is not applicable for licensed dealer, broker, or real estate agent-assisted sales, as these types of transactions are subject to sales tax on the full selling price.
- Note: It is the customer's responsibility to complete this affidavit. If an error is discovered by the Florida Department of Revenue, the liability is on the customer, not on our office.
When is a transaction exempt from sales tax?
- When a mobile home is given to you for no consideration in return (i.e., no money exchanges hands).
- When you trade mobile homes with someone else and no additional consideration is exchanged.
- When you inherit a mobile home from someone who is deceased.
- When you purchase the mobile home and the land and it was previously assessed as "real property" by the property appraiser.
- Other situations that may qualify for a full or partial sales tax exemption.
Renting the Land versus Owning the Land
In cases where the land is not owned by the homeowner, an annual "MH" (mobile home) decal is required. This decal expires and is renewed every year or every two years, if registered biannually, on December 31st. Renewal notices are mailed as a courtesy. Depending on whether the mobile home is a single, double, or triple wide mobile home, you will be issued one decal for a single wide mobile home, two decals for a double wide mobile home, or three decals for a triple wide mobile home. All decals will be affixed to one "master" colored decal backing; the color of the "master" decal backing changes each year and is based on a four year rotation. If the mobile home owner fails to renew their decal(s) they will receive a Notice of Impending Court Summons.
Note: Fifth wheels, motor homes, travel trailers, and park models - even if permanently affixed to the ground with a license plate, expire on the first registered owner's birthday each year.
In cases where the land is owned by the homeowner, a permanent "RP" (real property) decal may be issued. Real Property is defined as a mobile home permanently affixed to land owned by the home's owner. The name(s) on the property deed must match the name(s) on the mobile home title. Unlike annual registrations, real property decals do not expire; they are valid for as long as you own the mobile home and the property.
Decals are to be displayed in the lower left hand corner of the window of the mobile home which is closest to the street or road which provides access to the mobile home. Decals are to be visible at all times and are not to be covered by awnings, shutters, foliage, etc.
Changing from "MH" to "RP"
If you recently purchased the land on which your mobile home is affixed and want to change your mobile home's registration status from "MH" to "RP", you will need to contact the Property Appraiser's Office. Take with you the deed to the land and the registration(s) to the mobile home as proof of ownership. You will then be given an MH-402 form which declares the mobile home as real property. This form should then be brought into one of our office locations for processing. With this form, you may purchase an "RP" decal, which is valid for as long as you own both the mobile home and the land. The cost to purchase the "RP" decal is $5.10. For a double wide, the cost is $10.20.
Types of Taxes for Mobile Homes
In cases where the land is not owned by the mobile home (MH) owner, in addition to the purchase of the yearly registration and decal, the mobile home will be assessed a Tangible Personal Property Tax. This tax is based upon non-permanent additions to the mobile home such as carports, utility sheds, some air conditioning systems and other build-ons to the mobile home. However, as a result of the $25,000 personal property tax exemption effective with the 2008 tax roll, mobile home owners will not owe personal property taxes if the value of their attachments is less than $25,000. If you have any concerns on the value of your attachment, carport, or porch, contact the Manatee County Property Appraiser at 941.748.8208.
When the land is owned by the mobile home owner, an Ad Valorem Tax Bill is sent out each November for mobile homes classified as "RP". You will have until March 31st to pay your Ad Valorem Real Estate Tax Bill before they become delinquent on April 1st each year. The Property Appraiser's Office will assess your property value and issue a tax bill in the same manner as if it were standard real estate. This type of payment is what most people call their "property taxes".
Property tax exemptions for mobile home owners
You could be eligible for homestead exemption and/or other exemptions; however, the Manatee County Tax Collector does not process exemption applications. To apply for exemptions, visit the Manatee County Property Appraiser's office in person at 915 4th Ave W, Bradenton, FL 34205. For questions, visit the Manatee County Property Appraiser website, call 941.748.8208, or read their exemptions FAQ.
Are you selling a mobile home?
Any owner or co-owner who has transferred or sold a mobile home is required to notify the Department of Highway Safety and Motor Vehicles (DHSMV) within 30 days after the sale or transfer to satisfy the requirement for limitation of liability. This can be done with a Notice of Sale form or by detaching and completing the top third of the Florida title, above the perforation, and mailing it to the DHSMV at the address listed on the form. For additional requirements, read our Vehicle, Boat, and Mobile Home Sale publication (https://helpcenter.taxcollector.com/hc/en-us/articles/26708580257933).
Dismantled or Destroyed Mobile Home?
You must make an appointment with our Field Services & Collections Department to surrender the certificate(s) of title to the State of Florida. To schedule your appointment, call 941.741.4809 or email us at FieldDeputies@taxcollector.com. A Field Deputy will contact you within three business days.