Florida Statutes

Fla. Stat. § 193.075 (2025)

Mobile homes and recreational vehicles.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 8 cases (1 in the last 5 years), 1988–2022 · leading case: Zapo v. Gilreath, 779 So. 2d 651 (Fla. 5th DCA 2001).

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Zapo v. Gilreath, 779 So. 2d 651 (Fla. 5th DCA 2001). · cites it 15× “See § 193.075, Fla. Stat. (1996). As a fixture, the mobile home loses its mobile character.”

Florida Manufactured Hous. Ass'n v. Dep't of Revenue, 642 So. 2d 626 (Fla. 1st DCA 1994). · cites it 13× “FMHA argues that section 193.075, Florida Statutes (1991), violates the prohibition against ad valorem taxation of mobile homes set forth in article VII, section 1(b) of the Florida Constitution.”

Greentree Servicing, LLC v. Decanio, 948 So. 2d 1033 (Fla. 5th DCA 2007). · cites it 3× “015, Florida Statutes (2004), also addresses whether a mobile home is to be considered real or personal property and does so in a language similar to that found in section 193.075. Section 320.015 reads in pertinent part: (1) A mobile home, as defined in s.”

Gen. Elec. Capital Corp. v. Sohn, 566 So. 2d 841 (Fla. 1st DCA 1990). · cites it 2× “Section 193.075, Florida Statutes, states in pertinent part, Any mobile home without a current license plate properly affixed .”

USA Fin. Servs., Inc. v. Steward, 588 So. 2d 299 (Fla. 1st DCA 1991). · cites it 4× “In that case, owing to the peculiarities of the governing statutes, this court held that a tax deed for land upon which is located a mobile home which has become permanently affixed to the realty so as to be entitled to be classified and taxed as real property under section…”

Chenette v. Hill (In re Cont'l Country Club, Inc.), 84 B.R. 220 (M.D. Fla. 1988). · cites it 3× “It shall be presumed to be real property only if the owner of the mobile home is also the owner of the land on which it is located and the mobile home is also permanently affixed to the realty.”

Ark Real Est. Servs., Inc. v. 21st Mortg. Corp. (Fla. 4th DCA 2020). · cites it 2× “” § 193.075(1), Fla. Stat. (2013). Although a mobile home may be classified as real property for taxing purposes, any mobile home classified by a lender as personal property at the time a security interest was granted continues to be so classified for all purposes relating to…”

Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortg. Corp., Meri L. Harrell Curtis R. Harrell (Fla. 1st DCA 2022). · cites it 2× “”); see also § 193.075(1), Fla. Stat. (“A mobile home shall be considered permanently affixed [for property tax purposes] if it is tied down and connected to the normal and usual utilities.”

— 193.075(1) — 4 cases

Zapo v. Gilreath, 779 So. 2d 651 (Fla. 5th DCA 2001). “See § 193.075, Fla. Stat. (1996). As a fixture, the mobile home loses its mobile character.”

Florida Manufactured Hous. Ass'n v. Dep't of Revenue, 642 So. 2d 626 (Fla. 1st DCA 1994). “FMHA argues that section 193.075, Florida Statutes (1991), violates the prohibition against ad valorem taxation of mobile homes set forth in article VII, section 1(b) of the Florida Constitution.”

Ark Real Est. Servs., Inc. v. 21st Mortg. Corp. (Fla. 4th DCA 2020). “” § 193.075(1), Fla. Stat. (2013). Although a mobile home may be classified as real property for taxing purposes, any mobile home classified by a lender as personal property at the time a security interest was granted continues to be so classified for all purposes relating to…”

Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortg. Corp., Meri L. Harrell Curtis R. Harrell (Fla. 1st DCA 2022). “”); see also § 193.075(1), Fla. Stat. (“A mobile home shall be considered permanently affixed [for property tax purposes] if it is tied down and connected to the normal and usual utilities.”

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