Taxation of Mobile Homes in Florida

Registration & Renewal

Mobile home registrations and renewals are handled by the Tax Collector's Office.

For more information, please call (239) 533-6000 or visit Lee County Tax Collector for help in creating a checklist of requirements and necessary documents.

Real Property (RP) Decals:

All mobile homes or recreational vehicles permanently affixed to the owner's land and declared as real property are issued a permanent "RP" decal. Owners must obtain a completed DR-402 form (Declaration of Mobile Home as Real Property) from any of the Tax Collector Offices or Property Appraiser’s Office, indicating the land and mobile home titles are in the same name, before applying for the "RP" decal from the Tax Collector's Office.

"RP" decals are permanent and transferable to a new owner when the land and mobile home are sold as a unit.

To begin the process you may wish to use this link, DR-402. Please bring the completed form along with the title(s) and/or bill of sale to any of the Tax Collector Offices or the Property Appraiser’s office for completion.

Title Retirement:

Manufactured home owners who own both their home and the real property it sits on have the option of changing from a DMV issued title to a warranty deed. This is called “retiring the title”.

Only manufactured/mobile home owners who have completed the real property (RP) process may permanently retire the title by completing HSMV Form 82109. Once the title is retired and the deed issued, future transfers will be via deeds.

Per Florida Statute 319.261, specific documents are to be recorded in the official records of Lee County, or the county in which the real property is located, prior to submitting the application to the Tax Collector’s office. These include:

  1. The original title to the mobile home, or for a new home the manufacturers' certificate of origin, which document shall include a description of the mobile home, including model year, make, width, length, and vehicle identification number, and a statement by any recorded lienholder on the title that the security interest in the home has been released, or that such security interest will be released upon retirement of the title as set forth in this section.
  2. The legal description of the real property, and a copy of the lease agreement, if applicable.
  3. A sworn statement by the owner of the real property, as shown on the real property deed or lease, that he or she is the owner of the mobile home and that the home is permanently affixed to the real property in accordance with state law.

Please contact the Lee County Clerk of Court Official Records department for information on recording fees, (239) 533-5007 or visit their website, Clerk Fee Schedule.

Once recorded, the application and copies of the recorded documents can be taken to any one of the Tax Collector office locations for processing. PLEASE NOTE: An application is required for EACH title; if ownership is in more than one name, joined by “and”, all parties are required to sign the application; and all Tangible Tax bills must be paid in full before the title transaction will be processed.

The link below gives access to Florida Department of Revenue information regarding the taxation of mobile homes.

Taxation of Mobile Homes in Florida – Department of Revenue brochure in PDF format.

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