Fla. Stat. 193.075
Mobile homes and recreational vehicles

(1)

A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed. A mobile home shall be considered permanently affixed if it is tied down and connected to the normal and usual utilities. However, this provision does not apply to a mobile home, or any appurtenance thereto, that is being held for display by a licensed mobile home dealer or a licensed mobile home manufacturer and that is not rented or occupied. A mobile home that is taxed as real property shall be issued an “RP” series sticker as provided in s. 320.0815.

(2)

A mobile home that is not taxed as real property shall have a current license plate properly affixed as provided in s. 320.08(11). Any such mobile home without a current license plate properly affixed shall be presumed to be tangible personal property.

(3)

A recreational vehicle shall be taxed as real property if the owner of the recreational vehicle is also the owner of the land on which the vehicle is permanently affixed. A recreational vehicle shall be considered permanently affixed if it is connected to the normal and usual utilities and if it is tied down or it is attached or affixed in such a way that it cannot be removed without material or substantial damage to the recreational vehicle. Except when the mode of attachment or affixation is such that the recreational vehicle cannot be removed without material or substantial damage to the recreational vehicle or the real property, the intent of the owner to make the recreational vehicle permanently affixed shall be determinative. A recreational vehicle that is taxed as real property must be issued an “RP” series sticker as provided in s. 320.0815.

(4)

A recreational vehicle that is not taxed as real property must have a current license plate properly affixed as provided in s. 320.08(9). Any such recreational vehicle without a current license plate properly affixed is presumed to be tangible personal property.

Source: Section 193.075 — Mobile homes and recreational vehicles, https://www.­flsenate.­gov/Laws/Statutes/2024/0193.­075 (accessed Aug. 7, 2025).

193.011
Factors to consider in deriving just valuation 193.015
Additional specific factor 193.016
Property appraiser’s assessment 193.017
Low-income housing tax credit 193.018
Land owned by a community land trust used to provide affordable housing 193.023
Duties of the property appraiser in making assessments 193.024
Deputy property appraisers 193.052
Preparation and serving of returns 193.062
Dates for filing returns 193.063
Extension of date for filing tangible personal property tax returns 193.072
Penalties for improper or late filing of returns and for failure to file returns 193.073
Erroneous returns 193.074
Confidentiality of returns 193.075
Mobile homes and recreational vehicles 193.077
Notice of new, rebuilt, or expanded property 193.085
Listing all property 193.092
Assessment of property for back taxes 193.102
Lands subject to tax sale certificates 193.114
Preparation of assessment rolls 193.116
Municipal assessment rolls 193.122
Certificates of value adjustment board and property appraiser 193.132
Prior assessments validated 193.133
Effect of mortgage fraud on property assessments 193.155
Homestead assessments 193.0235
Ad valorem taxes and non-ad valorem assessments against subdivision property 193.0237
Assessment of multiple parcel buildings 193.1142
Approval of assessment rolls 193.1145
Interim assessment rolls 193.1147
Performance review panel 193.1551
Assessment of certain homestead property damaged in 2004 named storms 193.1554
Assessment of nonhomestead residential property 193.1555
Assessment of certain residential and nonresidential real property 193.1556
Notice of change of ownership or control required

Current through Fall 2025

§ 193.075. Mobile homes & recreational vehicles's source at flsenate​.gov