Mobile Homes Department

Definition of Mobile Home and Manufactured Home

All mobile / manufactured homes as defined below are required to be licensed per Chapter 320, Florida Statutes. It is the responsibility of the owner to have a current license affixed to the home.

It is the responsibility of the Property Appraiser to determine the classification of the mobile home or manufactured home for ad valorem tax purposes; whether it be classified as real property, tangible personal property, or exempt as a mobile home per Chapter 193.075, Florida Statutes.

The following are some excerpts from the Florida Statutes which apply to mobile / manufactured homes:

Florida Statutes Chapter 320.01 Definitions, general

  1. As used in the Florida Statutes, except as otherwise provided, the term: “Mobile home” means a structure, transportable in one or more sections, which is 8 body feet or more in width and which is built on an integral chassis and designed to be used as a dwelling when connected to the required utilities and includes the plumbing, heating, air-conditioning, and electrical systems contained therein. For tax purposes, the length of a mobile home is the distance from the exterior of the wall nearest to the drawbar and coupling mechanism to the exterior of the wall at the opposite end of the home where such walls enclose living or other interior space. Such distance includes expandable rooms, but excludes bay windows, porches, drawbars, couplings, hitches, wall and roof extensions, or other attachments that do not enclose interior space. In the event that the mobile home owner has no proof of the length of the drawbar, coupling, or hitch, then the tax collector may in his or her discretion either inspect the home to determine the actual length or may assume 4 feet to be the length of the drawbar, coupling, or hitch.
  2. “Manufactured home” means a mobile home fabricated on or after June 15, 1976, in an offsite manufacturing facility for installation or assembly at the building site, with each section bearing a seal certifying that it is built in compliance with the federal Manufactured Home Construction and Safety Standard Act.

If additional information is needed, please call:

Osceola County Tax/Tag Office:
(407) 742-4000

Osceola County Property Appraisers Office:
(407) 742-5000