Declaring a Mobile Home as Real Property
If you own the land and permanently affix your mobile home, you may declare the mobile home as real property. To declare your mobile home real property, you must obtain a form DR-402 (Declaration of Mobile Home as Real Property) from the Property Appraiser’s office. Once approved, the mobile home is assessed as real property. The property owner must then deliver the approved DR-402 form to the Tax Collector’s office in the county in which the mobile home is physically located for issuance of a real property decal. Real property decals are permanent and have no expiration date. They are transferable to the purchaser upon the sale of the land and the mobile home as a unit.
The owner of a mobile home that has been declared real property may also permanently retire the mobile home certificate of title. There is no fee for retiring the title of a mobile home. However, a real property decal must be issued prior to the title being retired.
Once the title is retired, transfer of ownership is processed as a real estate transaction and is not completed at a Tax Collector’s office. However if the mobile home is sold and separated from the property, a certificate of title must be reinstated for each unit.
If the title is not retired, the sale of the mobile home and property would require two separate transactions. The transfer of ownership of the property would be completed by a regular real estate sale while the sale of the mobile home would require a transfer of title. The transfer of title transaction is processed by the Tax Collector’s office.
Real property owners are responsible for real estate property taxes which are assessed by the Property Appraiser’s office.