The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.075

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.

F.S. 193.075 on Google Scholar

F.S. 193.075 on Casetext

Amendments to 193.075

Arrestable Offenses / Crimes under Fla. Stat. 193.075

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.075.

Annotations, Discussions, Cases:

Cases from cite.case.law:

GREENTREE SERVICING, LLC, v. J. DECANIO,, 948 So. 2d 1033 (Fla. Dist. Ct. App. 2007)

. . . Sections 193.075(1) and (2), Florida Statutes (2004), state: (1) A mobile home shall be taxed as real . . . be considered real or personal property and does so in a language similar to that found in section 193.075 . . . Moreover, as specified in section 193.075, it had no license plate attached to it, and had “RP” series . . . This court upheld the constitutionality of section 193.075 against an equal protection challenge in Zapo . . .

R. ZAPO R. v. GILREATH, J. L. H., 779 So. 2d 651 (Fla. Dist. Ct. App. 2001)

. . . Pursuant to section 193.075, Florida Statutes (1996), their mobile homes are subject to ad valorem taxation . . . Appellants brought suit challenging the constitutionality of section 193.075. . . . The constitutionality of section 193.075 was first considered in Nordbeck v. . . . Dep’t of Revenue, 642 So.2d 626, 627 (Fla. 1st DCA 1994) (“We reject the argument that section 193.075 . . . See § 193.075, Fla. Stat. (1996). As a fixture, the mobile home loses its mobile character. . . .

FLORIDA MANUFACTURED HOUSING ASSOCIATION, INC. v. DEPARTMENT OF REVENUE,, 642 So. 2d 626 (Fla. Dist. Ct. App. 1994)

. . . FMHA argues that section 193.075, Florida Statutes (1991), violates the prohibition against ad valorem . . . We reject the argument that section 193.075, Florida Statutes (1991), is unconstitutional. . . . Section 193.075, as amended in 1991, takes mobile homes which are permanently affixed to land owned by . . . rules add nothing whatsoever to the requirements of the law, but instead fit squarely within section 193.075 . . . denying the petition to invalidate proposed rules, the Legislature enacted an amendment to section 193.075 . . . that is taxed as real property shall be issued an “RP” series sticker as provided in s. 320.0815. § 193.075 . . . Administrative Code Rule 12D-6.002(l)(d)l and 2 lacked statutory authorization under amended section 193.075 . . .

USA FINANCIAL SERVICES, INC. v. M. STEWARD, 588 So. 2d 299 (Fla. Dist. Ct. App. 1991)

. . . affixed to the realty so as to be entitled to be classified and taxed as real property under section 193.075 . . . Section 193.075, Florida Statutes, provides, in pertinent part: . . .

GENERAL ELECTRIC CAPITAL CORPORATION, v. SOHN,, 566 So. 2d 841 (Fla. Dist. Ct. App. 1990)

. . . Section 193.075, Florida Statutes, states in pertinent part, Any mobile home without a current license . . .

In CONTINENTAL COUNTRY CLUB, INC. M. CHENETTE, v. N. HILL,, 84 B.R. 220 (M.D. Fla. 1988)

. . . Further, pursuant to Florida Statute § 193.075, [a]ny mobile home without a current license plate properly . . . However, pursuant to Florida Statute § 193.075, a mobile home is presumed to be real property only if . . . Thus, under section 193.075, the Appellant’s mobile home must be presumed to be tangible personal property . . .