The value and property tax classification of a mobile/manufactured home are established with reference to the assessment date, January 2nd of each year, and founded on standard assessment practices. However, it is classified and taxed as either personal or real property according to specific conditions defined in law. Theses conditions are based on whether or not it is located on land that is owned by the home owner or on land owned by someone other than the home owner.
If the mobile/manufactured home owner holds title to the land upon which it is situated, the home is permanently affixed by a foundation or installed according to building codes/standards, and the home is connected to public or private utilities and services, then the appropriate classification is real property. The personal property classification applies when the home owner leases the land or does not hold title to the land on which it is sited, the home is permanently affixed by a foundation or installed according to building codes/standards and the home is connected to public or private utilities and services.