Florida Statute 193.075 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.075

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.

History.—s. 2, ch. 74-234; s. 10, ch. 88-216; s. 1, ch. 91-241; s. 6, ch. 93-132; s. 30, ch. 94-353; s. 3, ch. 95-404; s. 1, ch. 98-139.

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Amendments to 193.075

Annotations, Discussions, Cases:

Cases Citing Statute 193.075

Total Results: 9

Zapo v. Gilreath

779 So. 2d 651, 2001 WL 256189

District Court of Appeal of Florida | Filed: Mar 16, 2001 | Docket: 1521076

Cited 3 times | Published

affixed in Volusia County, Florida. Pursuant to section 193.075, Florida Statutes (1996), their mobile homes

General Elec. Capital Corp. v. Sohn

566 So. 2d 841, 1990 Fla. App. LEXIS 6462, 1990 WL 123116

District Court of Appeal of Florida | Filed: Aug 24, 1990 | Docket: 1529195

Cited 3 times | Published

taxed together with the lot as real estate. Section 193.075, Florida Statutes, states in pertinent part

Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortgage Corp., Meri L. Harrell Curtis R. Harrell

District Court of Appeal of Florida | Filed: Sep 14, 2022 | Docket: 65346490

Published

permanent accession to the realty.”); see also § 193.075(1), Fla. Stat. (“A mobile home shall be considered

ARK REAL ESTATE SERVICES, INC. v. 21ST MORTGAGE CORPORATION

District Court of Appeal of Florida | Filed: Jul 29, 2020 | Docket: 17391450

Published

which the mobile home is permanently affixed.” § 193.075(1), Fla. Stat. (2013). Although a mobile home

Greentree Servicing, LLC v. Decanio

948 So. 2d 1033, 2007 Fla. App. LEXIS 2591, 2007 WL 542742

District Court of Appeal of Florida | Filed: Feb 23, 2007 | Docket: 1792816

Published

so in a language similar to that found in section 193.075. Section 320.015 reads in pertinent part: (1)

Ago

Florida Attorney General Reports | Filed: Oct 27, 2004 | Docket: 3258481

Published

permanently affixed thereto." Pursuant to section 193.075(1), Florida Statutes, relating to assessments

Florida Manufactured Housing Ass'n v. Department of Revenue

642 So. 2d 626, 1994 Fla. App. LEXIS 8833, 1994 WL 497280

District Court of Appeal of Florida | Filed: Sep 14, 1994 | Docket: 64750832

Published

rules, the Legislature enacted an amendment to section 193.075, Florida Statutes (1993), effective April 29

USA Financial Services, Inc. v. Steward

588 So. 2d 299, 1991 Fla. App. LEXIS 10945, 1991 WL 224955

District Court of Appeal of Florida | Filed: Nov 1, 1991 | Docket: 64662710

Published

classified and taxed as real property under section 193.075, Florida Statutes, can serve to extinguish

Chenette v. Hill (In re Continental Country Club, Inc.)

84 B.R. 220, 1988 U.S. Dist. LEXIS 2208, 1988 WL 22704

District Court, M.D. Florida | Filed: Mar 9, 1988 | Docket: 65212234

Published

App.1984). Further, pursuant to Florida Statute § 193.075, [a]ny mobile home without a current license plate