In Putnam County approximately one-half of the residential dwellings are mobile homes (also known as manufactured housing). Most Putnam County mobile homes are permanently affixed to the property with the land and mobile home owned together as a package. Florida law requires that when the mobile home and land are owned together, that they be assessed together as real estate. The owner is required to register the mobile home as real property and be issued an (RP) real property decal by the Tax Collector’s Office.
Mobile homes assessed as real property are treated similar to other properties and are depreciated as they get older. Homestead Exemption is available to owners of mobile homes with an (RP) decal.
There is another type of mobile home decal known as an (M/H) Annual Mobile Home Decal. A (M/H) decal must be purchased annually on or before December 31st from the Tax Collector’s Office.
The (M/H) decal is required for owners of mobile homes located in trailer parks or located on someone else’s land. Since the (M/H) decal license fee is a tax itself, mobile homes displaying current (M/H) decals are not subject to property taxes.
Contact your local Tax Collector’s Office for the cost of each type of decal to be assigned to the mobile home.