Florida Statutes

Fla. Stat. § 320.015 (2025)

Taxation of mobile homes.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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320.015 Taxation of mobile homes.—

(1) A mobile home, as defined in s. 320.01(2), regardless of its actual use, shall be subject only to a license tax unless classified and taxed as real property. A mobile home is to be considered real property only when the owner of the mobile home is also the owner of the land on which the mobile home is situated and said mobile home is permanently affixed thereto. Any prefabricated or modular housing unit or portion thereof not manufactured upon an integral chassis or undercarriage for travel over the highways shall be taxed as real property once it is permanently affixed to real property. This subsection does not apply to a display home or other inventory being held for sale by a manufacturer or dealer of modular housing units.

(2) Notwithstanding the provisions of subsection (1), any mobile home classified by a seller or a lender as personal property at the time a security interest was granted therein to secure an obligation shall continue to be so classified for all purposes relating to the loan and security interest, at least as long as any part of such obligation, or any extension or renewal thereof, remains outstanding. Classification of a mobile home as personal property by a seller or a lender shall not prohibit the owner from having the mobile home classified and taxed as real property under subsection (1).

History.—Former s. 13, Art IX of the State Constitution of 1885, as amended; converted to statutory law by s. 10, Art. XII of the State Constitution as revised in 1968; s. 2, ch. 70-391; s. 2, ch. 72-339; s. 3, ch. 85-155; s. 6, ch. 87-225; s. 27, ch. 2006-290.

Notes of Decisions

Cited in 8 cases (1 in the last 5 years), 1983–2022 · leading case: Mikos v. King's Gate Club, Inc., 426 So. 2d 74 (Fla. 2d DCA 1983).

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Mikos v. King's Gate Club, Inc., 426 So. 2d 74 (Fla. 2d DCA 1983). · cites it 4× “However, the court further ruled that the club members were not owners of the land within the meaning of section 320.015, Florida Statutes (1981), thereby holding that the mobile homes could not be taxed as real property.”

Zapo v. Gilreath, 779 So. 2d 651 (Fla. 5th DCA 2001). · cites it 4× “However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides: A mobile home, as defined in s.”

Gen. Elec. Capital Corp. v. Sohn, 566 So. 2d 841 (Fla. 1st DCA 1990). · cites it 10× “NOTES [1] Section 320.015, Florida Statutes, states in pertinent part, "A mobile home .”

Nordbeck v. Wilkinson, 529 So. 2d 360 (Fla. 2d DCA 1988). · cites it 2× “" The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes which are permanently affixed to land owned by the mobile home owner out of the definition of mobile homes, as referred to in article VII, section 1(b) and puts them into the category of…”

Greentree Servicing, LLC v. Decanio, 948 So. 2d 1033 (Fla. 5th DCA 2007). · cites it 6× “Section 320.015, 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.”

USA Fin. Servs., Inc. v. Steward, 588 So. 2d 299 (Fla. 1st DCA 1991). · cites it 3× “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 4× “Section 320.015 provides as follows: (1) A mobile home, as defined in s.”

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 3× “21st Mortgage draws our attention to Section 320.015(2), Florida Statutes (“Taxation of mobile homes”), which provides that “any mobile home classified by a seller or a lender as personal property at the time a security interest was granted therein to secure an obligation shall…”

— 320.015(1) — 5 cases

Zapo v. Gilreath, 779 So. 2d 651 (Fla. 5th DCA 2001). “However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides: A mobile home, as defined in s.”

Nordbeck v. Wilkinson, 529 So. 2d 360 (Fla. 2d DCA 1988). “" The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes which are permanently affixed to land owned by the mobile home owner out of the definition of mobile homes, as referred to in article VII, section 1(b) and puts them into the category of…”

Gen. Elec. Capital Corp. v. Sohn, 566 So. 2d 841 (Fla. 1st DCA 1990). “NOTES [1] Section 320.015, Florida Statutes, states in pertinent part, "A mobile home .”

USA Fin. Servs., Inc. v. Steward, 588 So. 2d 299 (Fla. 1st DCA 1991). “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). “Section 320.015 provides as follows: (1) A mobile home, as defined in s.”

— 320.015(2) — 4 cases

Gen. Elec. Capital Corp. v. Sohn, 566 So. 2d 841 (Fla. 1st DCA 1990). “NOTES [1] Section 320.015, Florida Statutes, states in pertinent part, "A mobile home .”

Greentree Servicing, LLC v. Decanio, 948 So. 2d 1033 (Fla. 5th DCA 2007). “Section 320.015, 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.”

Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortg. Corp., Meri L. Harrell Curtis R. Harrell (Fla. 1st DCA 2022). “21st Mortgage draws our attention to Section 320.015(2), Florida Statutes (“Taxation of mobile homes”), which provides that “any mobile home classified by a seller or a lender as personal property at the time a security interest was granted therein to secure an obligation shall…”

Ark Real Est. Servs., Inc. v. 21st Mortg. Corp. (Fla. 4th DCA 2020). “Section 320.015 provides as follows: (1) A mobile home, as defined in s.”

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