The Tax Collector titles and registers mobile homes. Registrations for mobile homes used as living accommodations are renewed in October, November, or December. A registration decal is issued and must be affixed to the lower left corner of the window closest to the street or access road.
 
Mobile home registration fees are determined by the length of the unit. A double-wide is considered two units. A triple wide is considered three units. Each unit of a mobile home must be registered. Mobile home decals expire December 31st every year. A delinquent fee is charged if the registration is not renewed by January 10th.
 
Mobile homes that do not maintain a current registration or properly display a current decal are placed on the Tangible Personal Property tax roll by the Property Appraiser’s Office. The mobile home’s attachments (carport, screen porch, etc…) are also assessed and placed on the tax roll.
 
If a Mobile Home has a current registration and also has attachments, the Property Appraiser’s Office will place only the attachments on the Tangible Personal Property tax roll. Please note that each year, you will have a tax bill for the attachments in addition to your registration fees.
 
Permanently Affixed Mobile Homes
If you own the land and permanently affix your mobile home, you may declare the mobile home as real property. This process is completed by obtaining and completing Declaration of Mobile Home as Real Property DR-402 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 where a “Real Property” (RP) decal is issued for a one time fee of $5.10.

A mobile home that has completed the declared real property process may also permanently retire the mobile home’s “Certificate of Title”. Once the certificate is retired, transfer of ownership of a mobile home is conducted as a regular real estate transaction and does not involve the Tax Collector. 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 bill of sale to transfer the title.
 
Eligible owners of declared properties (both regular and retired titles) may also qualify for property tax reductions through homestead, disability, widow/widower and senior citizen tax exemptions. For more information on property tax exemptions, please visit the Property Appraiser’s website.