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 (decal) and assessed and taxed as tangible personal property.
When the mobile home is permanently affixed to land that is in the mobile home owners' name he is required to purchase a real property (RP) decal from the Department of Highway Safety and Motor Vehicles (our office). RP mobile homes are taxed annually with the land as real property. Once the mobile home owner acquires the real property (RP) decal he may be eligible to file for homestead.
If the owner of the mobile home does not own the lot or land that the mobile home is placed on he is required to pay the annual license tax (decal). The mobile home decal is purchased from the Department of Highway Safety and Motor Vehicles (our office). This decal has to be renewed each year in December.
If the mobile home owner is not eligible for the real property (RP) sticker and does not purchase the yearly decal, the mobile home will be assessed and taxed as tangible personal property. The mobile home owner is required to have updated decal(s) on his mobile home as of January 1st of the current tax year. The mobile home owner will have to pay the tangible personal property tax before he can update his decal(s).