Manufactured Homes - Frequently Asked Questions
What is the difference between Manufactured Home and a Mobile Home?
The short explanation is that if the structure was built before June 15, 1976, it is a Mobile Home. If it was built after that date, it is a Manufactured Home. The longer explanation follows…
Pursuant to A.R.S. § 42-19151, "Mobile home^" means a structure that is transportable in one or more sections including the plumbing, heating, air conditioning and electrical systems that are contained in the structure and that, when erected on site, is either of the following:
- Greater than eight feet in body width, thirty-two feet or more in body length and built on a permanent chassis;
- Regardless of the size, used as a single-family dwelling or for commercial purposes with or without a permanent foundation.
A.R.S. §§ 42-19151, 42-19152, and 42-19153 provide the authority for the taxation of Mobile Homes as Personal Property. Construction standards in the manufactured housing industry were modified in 1976. The structures currently produced are referred to as "manufactured housing" rather than "mobile homes." A.R.S. § 41-2142 also provides definitions for mobile homes, manufactured housing, mobile offices, park models and recreational travel trailers, which describe the identifying characteristics of each type of structure.
In A.R.S. § 42-19151, the term "manufactured housing" has not been substituted for the term "mobile home" as it has in A.R.S. § 41-2142. The Arizona Department of Revenue acknowledges those definitions provided by A.R.S. § 41-2142 as current terminology used in the manufactured housing industry, but maintains its general use of the term "mobile home" for property tax purposes. Mobile homes and other factory-built structures are subject to assessment for property taxes, including manufactured housing, unlicensed recreational travel trailers and fifth-wheels, mobile offices, and park models.
How is my mobile/manufactured home valued?
All mobile/manufactured homes are valued using the Factory List Price (located on the title) and a depreciation factor which is determined by the Arizona Department of Revenue. These factors are available online in the Arizona Department of Revenue’s Personal Property Manual.
Improvements or additions such as awnings, storerooms, Arizona rooms, etc are valued at replacement cost new less depreciation for the age.
What is the difference between an affixed mobile/manufactured home and an unsecured mobile/manufactured home?
The homes are valued the same way; whether you elect to affix your home or leave your mobile/manufactured home on the Unsecured Assessment Roll. In order for our office to process an Affidavit of Affixture (A.R.S. § 42-15203) there must be a common ownership between the land and the mobile/manufactured home. Once you affix your mobile/manufactured home it appears on the Real Property Assessment Roll and you will receive a Notice of Value which includes both the value of the home and the value of the Real Property. If your home and land have different ownership, the home will remain on the Unsecured Assessment Roll. For more information regarding the affixture process, please contact our office at (520) 375-8030.
When may I appeal the value that the County Assessor has established for my mobile/manufactured home?
If your home is on the Unsecured Assessment Roll the appeal must be filed with the County Assessor within 20 days of the mailing of the Notices of Value. The Notice of Value on unsecured mobile/manufactured homes is mailed by the end of July.
If your home is affixed, your Notice of Value is mailed by March 1st of each year. Appeals on affixed mobile/manufactured homes must be filed with the Assessor's office within 60 calendar days.
I have not received a Notice of Value for my mobile/manufactured/ home, what should I do?
If you own a mobile/manufactured home and you are not receiving a Valuation Notice, please contact the Assessor’s office at (520) 375-8030. Please have your serial/VIN number or title ready when you call.
If I sell my unsecured mobile/manufactured home should I contact the Assessor’s office?
Yes. You should contact the Assessor’s office at (520) 375-8030 upon selling or purchasing a mobile/manufactured home to insure proper assessment. You should also contact the Treasurer’s Office to make sure that all the taxes on the home have been or will be paid. The number is (520) 375-7966.
If I use my mobile/manufactured home as storage, am I still assessed?
Any titled mobile/manufactured home that is not in a dealer's inventory is subject to assessment. If you feel the valuation is incorrect, an appeal needs to be filed with the Assessor's office within the appropriate time frame.
How do I obtain my mobile/manufactured home serial number or vehicle identification number (VIN)?
The serial number or VIN is located on your title. If you do not have a copy of your title contact the Motor Vehicle Department at 1-800-251-5866 to obtain a duplicate.
What is the Mobile Home Relocation Fee, and why am I paying it?
The fee is charged to mobile/manufactured units which are located in or are moved to mobile home parks. The fund was established and is maintained by the State of Arizona to assist tenants with the cost of relocating their mobile/manufactured home due to a change in the use of land which is rented by the tenant. For additional information regarding the Mobile Home Relocation Fund please refer to A.R.S. §§ 33-1476.01 thru 33-1476.04.
What is the 504 Property Tax Clearance Permit?
A form 504 Property Tax Clearance Permit (A.R.S. § 28-1104(E)) is required by law when moving a mobile home. The assessor shall issue the clearance if it is determined that all fees and taxes applicable to the mobile/manufactured home pursuant to A.R.S. § 42-19152 have been paid as of the date of application.
The 504 Tax Clearance Permit must be issued by the County in which the manufactured/mobile home is currently located. The required information needed to obtain this permit is:
- Year, make, size, and vehicle identification number of mobile/manufactured home being moved
- Titled Owner or Dealer's name
- Mailing address of current owner
- Current physical location of the unit
- Name of mover or moving company
- New owner or Dealer's name (if sold or traded in)
- New physical location
- New mailing address
I want to move my mobile/manufactured home, besides the 504 Tax Clearance Permit, what other permits will I need?
In addition to the 504 Tax Clearance Permit, you will need to contact Santa Cruz County Planning & Zoning at (520) 375-7683 for additional permit information.
When are the mobile/manufactured tax bills mailed?
Beginning in 2008, the Unsecured Tax Bills are mailed during the second week of September. (In prior years the Notice of Value and the Tax bill were a combined form.)
I affixed my mobile/manufactured home and my mortgage company pays the taxes. Why did I get a tax bill?
Affidavits of Affixture recorded no later than August 15th of the calendar year become Real Property for the following tax year. Affidavits recorded after August 15th will become Real Property for the tax year following the next tax year. Please check your recording date on your Affidavit of Affixture. You are responsible for the Unsecured Taxes for the interim year(s).
I still have questions regarding Manufactured or Mobile Homes. Whom should I contact?
Our frequently asked questions page is a work in progress. For additional information, you may call (520)375-8030.