In Florida, a mobile home sitting on rented land gets an MH (mobile home) decal that you renew every year. A home that sits on land you own gets a one-time RP (real property) decal instead, and you pay property tax rather than the yearly license tax. Which one you need depends on who owns the ground under the home, not on how long the home has been there.
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General information, not tax or legal advice; confirm with your tax collector or property appraiser.
MH decal vs. RP decal at a glance
The Florida Department of Revenue says Florida taxes a mobile home one of three ways: as real property, through an annual license tax, or as tangible personal property. The two decals are how the state tells them apart.
| MH decal | RP decal | |
|---|---|---|
| Who gets it | Owner of the home who does not own the land (a park lot or other rented ground) | Owner of the home who also owns the land it is permanently affixed to |
| What you pay | An annual license tax, set by the home’s length | Property tax each year, plus the fee for the decal itself |
| How long it lasts | Expires December 31 every year | One-time purchase with no yearly renewal |
| Where you get it | County tax collector | County tax collector, after the property appraiser signs off |
The MH decal: homes on rented land
If you own the home but rent the lot, as in most parks around Lakeland and Plant City, you buy an MH decal each year from your county tax collector. The Department of Highway Safety and Motor Vehicles (FLHSMV) procedure manual says the annual registration tax is due on a mobile home whether or not anyone lives in it.
What it costs by length
Section 320.08(11), Florida Statutes, sets the flat license tax by the length of the home:
| Home length | Annual license tax |
|---|---|
| 35 feet or less | $20 |
| Over 35 up to 40 feet | $25 |
| Over 40 up to 45 feet | $30 |
| Over 45 up to 50 feet | $35 |
| Over 50 up to 55 feet | $40 |
| Over 55 up to 60 feet | $45 |
| Over 60 up to 65 feet | $50 |
| Over 65 feet | $80 |
That is the statutory tax. The FLHSMV manual points to a separate fee chart for the full charge, so the total at the counter may be higher. Ask your tax collector for the exact amount for your home. Polk County’s Tax Collector says each doublewide, triplewide or additional unit needs its own registration and decal.
Renewal period and deadline
The FLHSMV manual says the mobile home registration period is January 1 through December 31, and the renewal period is the 31 days before expiration. Every MH decal therefore expires December 31. Polk County’s Tax Collector says it usually mails courtesy notices at least three weeks ahead but that not receiving one does not excuse a late renewal. You can renew online, by mail, or in person at a tag agency or service center.
What happens if you skip it
Polk’s Tax Collector says a home without a current decal can face late fees or be taxed as tangible personal property. The Department of Revenue is blunt about the second part: a home that should carry an MH decal but does not have a current one on January 1 is taxed as tangible personal property for that year, and paying the license tax afterward does not cancel the assessment. If you did buy the decal before January 1 but had not stuck it on, the Department says you may ask for relief with proof of the purchase date. Late-fee amounts vary, so ask the tax collector what you would owe.
The RP decal: homes on land you own
Section 193.075 of the Florida Statutes says a mobile home is taxed as real property when its owner also owns the land it is permanently affixed to. Section 320.015 says the same, and the FLHSMV manual adds that the home must be tied down and hooked up to the usual utilities. The Department of Revenue says real property treatment in that case is required, not optional. For tie-down details, see our Florida tie-down requirements.
How to get an RP decal
- Fill out the Declaration of Mobile Home as Real Property, Form DR-402, and take it to your county property appraiser. The appraiser signs off.
- Take the approved form to the tax collector, who issues the RP decal.
- Optionally, retire the title. Hillsborough County’s Tax Collector says retiring a mobile home title is free but only possible after the RP decal is issued.
Hillsborough’s page says the RP decal has no expiration and transfers to a new owner when the land and home are sold together. Polk’s Tax Collector sends owners to the Property Appraiser for the declaration first, then to a service center for the decal. The state DR-402 on the Department of Revenue site is dated 8/95, so ask your county whether it uses a newer version.
Property tax instead of the license tax
Once the property appraiser lists your home as real property, the Department of Revenue says you pay only the real property tax and the fee for the RP decal, not the annual license tax. Hillsborough’s page says the appraiser assesses the value and the tax collector sends the bill. Polk’s Tax Collector says property tax notices mail October 31 and taxes become delinquent April 1.
Homestead exemption
The Department of Revenue ties homestead to the real property classification: owners who own the land under the home and have it taxed as real property can take the homestead exemption. A home on a rented lot with an MH decal cannot. Joint owners can each claim homestead only on their share of the total value of the home and land. The Polk County Property Appraiser asks for a completed form DR-501 and three forms of identification, and for a mobile home accepts a deed, a mobile home title or proof of an RP sticker as proof of ownership. Polk’s exemptions page asked 2026 applicants to file by early March, so check the date for the year you apply. We could not confirm from a primary source how the Save Our Homes cap applies to mobile homes, so ask the appraiser.
Where the decal goes
For both decals, the FLHSMV manual and s. 320.0815 say to display it in the lower left corner of the window closest to the street or road that gives access to the home. If one is lost or damaged, any county tax collector office can issue a replacement using the FLHSMV replacement form (HSMV 83146).
What happens when you sell
A current decal matters at sale. The FLHSMV manual says a title application cannot be processed without a current mobile home sticker, so a lapsed MH registration has to be brought current first. In a private sale in Polk, the Tax Collector says the buyer brings the seller-signed Florida title and photo ID to a tag agency or service center, and advises you to confirm no tangible personal property taxes are owed. If you keep the title on an RP home, Hillsborough says a sale takes two transactions: a real estate sale for the land and a title transfer at the tax collector. The Department of Revenue also notes that sales of used homes classified as tangible personal property or carrying an MH decal are subject to state sales tax, so ask before you close. More in our guides to title transfer, buying and selling a mobile home. If you rent your lot, Chapter 723 lot rights apply to you, and a policy from our mobile home insurance guide is worth pricing before the move.
Who to call: Polk and Hillsborough
- Polk County Tax Collector: mobile home registrations and titles. Locations are listed on the site.
- Polk County Property Appraiser: polkflpa.gov, 863-534-4777.
- Hillsborough County Tax Collector: mobile home services at hillstaxfl.gov. See also our Hillsborough County page.
- Florida Department of Revenue: Taxation of Mobile Homes in Florida.
We are a free quote service that connects you with local pros. We are not a tax collector, appraiser, attorney or tax adviser. Rules and fees change, so confirm with your county office.
Frequently asked questions
What is the difference between an MH decal and an RP decal?
An MH decal is for a mobile home on land its owner does not own, and it is renewed every year with a license tax set by length. An RP decal is for a home on land the owner owns, is bought once, and means the home is taxed as real property instead.
When does a Florida mobile home decal expire?
MH decals expire December 31 each year, and the renewal period is the 31 days before that date. RP decals are a one-time purchase.
How much is the annual MH decal?
Section 320.08(11) sets the license tax at $20 for homes up to 35 feet, rising by length to $80 for homes over 65 feet. Your tax collector can tell you the total with any added fees.
What happens if I do not renew my mobile home decal?
You may owe late fees, and a home with no current decal on January 1 can be taxed as tangible personal property for that year. Paying the license tax later does not cancel that assessment.
Can I get a homestead exemption on a mobile home?
Only if the home is taxed as real property, which means you own the land and have the RP decal. A home on a rented lot with an MH decal does not qualify.
Where do I put the decal?
In the lower left corner of the window closest to the street or road that provides access to the home.
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