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Manufactured Housing
Affidavit of Affixture
ARS 42-15203: Any person who owns both the manufactured home and the land on which the manufactured home is located may file an Affidavit of Affixture with the Recorder of the county in which the real property is located.
An Affidavit of Affixture is a document that is used to change the status of a manufactured home from personal property to real property. If the manufactured home for which an Affidavit of Affixture has been filed is removed or sold separately from that parcel of land then the manufactured home must be re-titled through motor vehicle. The form Affidavit of Affixture may be obtained by contacting the County Assessor’s Office or a Title Company in your area.
Appeal Procedures
ARS 42-19156: If you feel that your property has been improperly valued or erroneously listed, you may petition the assessor for review within 20 days of the receipt of Personal Property Notice of Value Card.
Delinquent Taxes
ARS 28-2062 / ARS 42-19155: When the taxes on a manufactured home, park model or travel trailer become delinquent they are posted to the motor vehicle records for that unit. Once the delinquent taxes have been posted to the title it cannot be transferred or a duplicate title issued until such time as the taxes are brought current and a receipt of payment is produced to motor vehicle.
A form 504 tax clearance permit cannot be issued if there are delinquent taxes owing on the unit.
Manufactured Home
ARS 42-19151: "Manufactured Home" means a structure transportable in 1 or more sections including the plumbing, heating, air conditioning and electrical systems contained in such structure which, when erected on site, is either of the following:
ARS 42-19154: All manufactured home park owners or managers shall file a monthly report with the County Assessor’s Office of the county in which the land is located not later than the 10th day following the month covered by the report.
The report should include all activity in the park such as:
The ownership of a manufactured home for which an Affidavit of Affixture has been recorded is the same as the land ownership. Once an Affidavit of Affixture has been recorded, the ownership of the manufactured home changes whenever deeded action changes the ownership of the land.
ARS 28-2063: A manufactured home for which an Affidavit of Affixture has not been filed is issued a title through the Motor Vehicle Department (MVD). A multi section unit will have a title for each section. When a titled manufactured home, park model or travel trailer changes ownership, the title(s) to the home must be transferred through MVD
Valuation Process
All manufactured homes, park models and travel trailers are listed using titled information for the year, make, size, complete vehicle identification number (VIN) and the factory list price.
Regardless of whether a manufactured home is listed as personal property or as an Affidavit of Affixture it is valued in an identical manner. Valuation of a manufactured home is based on the factory list price new, less depreciation. The list price is established by the dealer at the time of purchase based on the manufacturing and delivery cost.
Depreciation
Improvements or additions such as awnings, store rooms, Arizona rooms, etc. are valued at replacement cost new less depreciation for the age.
The depreciation tables are set by the Arizona Department of Revenue yearly and are based on the resale of used mobile homes and trailers. These tables may be accessed by navigating to the Arizona State Revenue website.
Manufactured homes, park models and travel trailers each have their own depreciation table depending on the size of the unit. All additions or improvements to the manufactured home, park model or travel trailer use the manufactured home depreciation table.
ARS 42-15203: Any person who owns both the manufactured home and the land on which the manufactured home is located may file an Affidavit of Affixture with the Recorder of the county in which the real property is located.
An Affidavit of Affixture is a document that is used to change the status of a manufactured home from personal property to real property. If the manufactured home for which an Affidavit of Affixture has been filed is removed or sold separately from that parcel of land then the manufactured home must be re-titled through motor vehicle. The form Affidavit of Affixture may be obtained by contacting the County Assessor’s Office or a Title Company in your area.
Appeal Procedures
ARS 42-19156: If you feel that your property has been improperly valued or erroneously listed, you may petition the assessor for review within 20 days of the receipt of Personal Property Notice of Value Card.
Delinquent Taxes
ARS 28-2062 / ARS 42-19155: When the taxes on a manufactured home, park model or travel trailer become delinquent they are posted to the motor vehicle records for that unit. Once the delinquent taxes have been posted to the title it cannot be transferred or a duplicate title issued until such time as the taxes are brought current and a receipt of payment is produced to motor vehicle.
A form 504 tax clearance permit cannot be issued if there are delinquent taxes owing on the unit.
Manufactured Home
ARS 42-19151: "Manufactured Home" means a structure transportable in 1 or more sections including the plumbing, heating, air conditioning and electrical systems contained in such structure which, when erected on site, is either of the following:
- Greater than 8 body feet in width, 32 body feet or more in 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
ARS 42-19154: All manufactured home park owners or managers shall file a monthly report with the County Assessor’s Office of the county in which the land is located not later than the 10th day following the month covered by the report.
The report should include all activity in the park such as:
- When a manufactured home, park model or travel trailer moves into the park
- When a manufactured home, park model or travel trailer moves out of the park
- When the ownership of an existing unit changes.
- The form Manufactured Home Park and Trailer Court Operator's Report to County Assessor can be obtained from this web page, or you may contact this office for a supply of reports and park registration cards.
The ownership of a manufactured home for which an Affidavit of Affixture has been recorded is the same as the land ownership. Once an Affidavit of Affixture has been recorded, the ownership of the manufactured home changes whenever deeded action changes the ownership of the land.
ARS 28-2063: A manufactured home for which an Affidavit of Affixture has not been filed is issued a title through the Motor Vehicle Department (MVD). A multi section unit will have a title for each section. When a titled manufactured home, park model or travel trailer changes ownership, the title(s) to the home must be transferred through MVD
Valuation Process
All manufactured homes, park models and travel trailers are listed using titled information for the year, make, size, complete vehicle identification number (VIN) and the factory list price.
Regardless of whether a manufactured home is listed as personal property or as an Affidavit of Affixture it is valued in an identical manner. Valuation of a manufactured home is based on the factory list price new, less depreciation. The list price is established by the dealer at the time of purchase based on the manufacturing and delivery cost.
Depreciation
Improvements or additions such as awnings, store rooms, Arizona rooms, etc. are valued at replacement cost new less depreciation for the age.
The depreciation tables are set by the Arizona Department of Revenue yearly and are based on the resale of used mobile homes and trailers. These tables may be accessed by navigating to the Arizona State Revenue website.
Manufactured homes, park models and travel trailers each have their own depreciation table depending on the size of the unit. All additions or improvements to the manufactured home, park model or travel trailer use the manufactured home depreciation table.