Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS
Section 12D-6.002 - Assessment of Mobile Homes

Universal Citation: FL Admin Code R 12D-6.002

Current through Reg. 50, No. 187; September 24, 2024

(1) This rule subsection shall apply if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed and the mobile home has a current sticker affixed, regardless of the series.

(a) The property appraiser shall assess such mobile home as realty and it shall be taxed as real property. The property appraiser should get proof of title of the mobile home and land. Section 319.21, F.S., states that no person shall sell a motor vehicle for purposes of the registration and licenses provisions without delivering a certificate of title to the purchaser. The owner may provide evidence of affixation on Form DR-402, Declaration of Mobile Home as Real Property, to assist the property appraiser. However, this information shall not be determinative.

(b) The mobile home shall be issued an "RP" series sticker as provided in Section 320.0815, F.S. The owner is required to purchase an "RP" sticker from the tax collector.

(c) If the owner purchases an "MH" series sticker, this shall not affect the requirements of paragraph (a) of this rule subsection.

(d) This rule subsection shall apply to permanently affixed mobile homes and appurtenances which are held for display by a licensed mobile home dealer or a licensed mobile home manufacturer. Any item of tangible personal property or any improvement to real property which is appurtenant to a mobile home and which is not held strictly for resale is subject to ad valorem tax. The mobile home and appurtenances are considered tangible personal property and inventory not subject to the property tax if the following conditions are met:
1. The mobile home and any appurtenance is being held strictly for resale as tangible personal property and is not rented, occupied, or otherwise used; and,

2. The mobile home is not used as a sales office by the mobile home dealer or mobile home manufacturer; and,

3. The mobile home does not bear an "RP" series sticker.

(2) This rule subsection shall apply to any mobile home which does not have a current license sticker affixed.

(a) It shall not be considered to be real property.

(b) It is required to have a current license plate properly affixed as required by Section 320.08(11) or (12), 320.0815 or 320.015, F.S.

(c) Any mobile home without a current license sticker properly affixed shall be presumed to be tangible personal property and shall be placed on the tangible personal property tax roll.

(3) Under Section 320.055(2), F.S., a mobile home sticker is effective through the 31st day of December and is authorized to be renewed during the 31 days prior to expiration on December 31. A mobile home sticker renewed during the renewal period is effective from January 1 through December 31.

(4) Where there is no current sticker affixed on January 1, the fact that the owner purchases an "RP" or "MH" sticker after January 1, does not rebut the presumption stated in paragraph (2)(c) of this rule section. However, if in fact the mobile home was permanently affixed to realty on January 1, the property appraiser could consider this to rebut the presumption that the mobile home is tangible personal property, in the exercise of his judgment considering the factors stated within Section 193.075(1), F.S. Such a mobile home would be required to be taxed as real property and required to purchase an "RP" series sticker, as outlined in subsection (1) of this rule section.

(5) The statutory presumption that a mobile home without a current sticker or tag is tangible personal property may be rebutted only by facts in existence at the January 1 assessment date. Such facts shall be limited to the following factors:

(a) The property appraiser's exercise of judgment in determining it to be permanently affixed to realty as of January 1, based on the criteria in Section 193.075(1), F.S., as outlined in subsection (4) of this rule section consistent with the requirement to purchase an "RP" series sticker; or

(b) Documentation of having paid the proper license tax and having properly purchased an "MH" sticker which was in fact current on the January 1 assessment date as provided in subsection (3) of this rule section.

(6) A person having documentation of having paid the tangible personal property tax for any year should seek a refund of license tax from the Department of Highway Safety and Motor Vehicles for the same period for which he later purchased an "MH" tag.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.001, 192.011, 193.075, 320.015, 320.055, 320.08(11), 320.0815 FS.

New 10-12-76, Formerly 12D-6.02, Amended 2-17-93, 1-11-94, 12-27-94, 12-28-95, 1-2-01.

Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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