MOBILE HOME EXEMPTION
If you hold title to a mobile home and the land on which it is situated and the mobile home is permanently affixed to the land, you can make application to the Property Appraiser to have the property appraised as real property. This application requires you to purchase an "RP" sticker from the Tax Collector's Office. You must make application for the sticker between January 1st and March 1st. Homestead exemption may be allowed if the mobile home meets the above qualifications and the property owner meets the qualifications for the exemption.
When no one individual owns the land, as is the case with some mobile home parks, the park is taxed for the land as a whole (real property) and the improvements to the mobile home are taxed as Tangible Personal Property. However, you still must buy a yearly "MH" tag for the mobile home itself from the Tax Collector's Office.