Fla. Admin. Code » Department of Revenue > 12D — Property Tax Oversight Program > Chapter 12D-6 — MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS
Florida Administrative Code

Fla. Admin. Code R. 12D-6.004 (2026)

Prefabricated or Modular Housing Units - Realty or Tangible Personal Property

✓ current as of September 2026
Find cases: SyfertCases citing this section FLRulesflrules.org (official) ChapterChapter 12D-6 CornellLII Search CasesGoogle Scholar

Prefabricated or modular housing units or portions thereof, as defined, which are permanently affixed to realty, are taxable as real property.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.011 FS. History–New 10-12-76, Formerly 12D-6.04, Amended 12-31-98.

Effective: 12/31/1998.