Yes, property tax is applicable to manufactured homes in Florida; however, the taxation process is slightly different compared to other types of real estate. Florida levies tax on mobile home owners in three ways – as real estate, tangible personal property, or both. Here’s a closer look at how each method works: – Taxed as real estate: If a manufactured home is considered an improvement to a land plot, and the owner of both the land and the home have filed a declaration of condominium, then it is assessed and taxed as real property. Additionally, it is also subject to a license plate fee that needs to be renewed annually. – Taxed as tangible personal property: If the mobile home is not attached to the land, it is considered tangible personal property and is taxed as such. The tax is applied to the assessed value of the mobile home, and it’s important to note that the mobile home owner can’t claim homestead exemption for this. – Taxed as both: In cases where the manufactured home is on a rented lot or land that isn’t owned by the homeowner, the tax is levied on both the land and the mobile home separately. Overall, it’s essential to understand how taxation works for manufactured homes in Florida to ensure that you comply with the law and don’t face any legal consequences.