Are Mobile Homes Considered Tangible Property?

A mobile home is assessed as tangible personal property if the owner of the mobile home:

1. Does not own the lot or land on which the mobile home is affixed -- AND --
2. Has not paid the annual license tax by purchasing a Mobile Home (MH) decal.

For Additional information see:

Mobile Home with MH Decal

Mobile Homes that DO NOT have a MH Decal

Mobile Homes Assessed as Real Property

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.