Assessor

Mobile Homes


             
Anyone in the Assessor's office can help you. Please phone (928) 402-8714.
You may also phone or email Carol Branch (928) 402-8717 or email to cbranch@co.gila.az.us.

Manufactured Homes are also referred to as mobile homes but can also include park models and travel trailers. “Manufactured Home” means a structure transportable in one or more sections including the plumbing, heating, air conditioning, and electrical systems contained in the structure which, when erected on site, is either:

1) Greater than 8 feet in width, 32 feet or more in length and built on a permanent chassis
2) Regardless of the size, used as a single family dwelling or for commercial purposes with or without a permanent foundation.                                                                                                           

Unaffixed mobile homes are personal property. If one owner owns both the mobile home and the land, he/she will receive 2 tax bills (1 for the mobile home and 1 for the land). Affixed mobile homes receive 1 tax bill (1 for the mobile/land as a unitary (1) value).
Reference: A.R.S. §42-19151

Affidavit of Affixture:
Any Gila County Resident who owns both the mobile home and the land on which it is located may record an Affidavit of Affixture with the County 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 mobile home from personal property (unaffixed) to real property (affixed). Affidavit of Affixture forms are available at the Gila County Assessor’s Office or most title companies.

1) Ensure that all property taxes are paid current and obtain proof by contacting the Gila County Treasurer.
2) Follow the MVD title surrender process, and obtain MVD signatures on the Affidavit of Affixture.
3) Finally, Record the Affidavit of Affixture with the Gila County Recorder’s Office.
4) If an affixed mobile home is removed or sold separately from the land it must be retitled through the Arizona Department of Transportation Motor Vehicle Department (MVD).              
Reference: A.R.S. §42-15203

Affidavit of Affixture (DOR 82528)

Delinquent Taxes: Delinquent taxes for a Mobile Home, Park Model, or Travel Trailer are posted to the MVD electronic records. Once the delinquent taxes have been posted, MVD cannot transfer ownership and cannot issue a duplicate title until the taxes are paid current. MVD requires proof taxes have been paid current. Please see the Gila County Treasurer to pay taxes and obtain proof paid current.
Reference: A.R.S. §28-2062 & A.R.S. §42-19155

504 Tax Clearance Permit (moving permit): Arizona State law requires a 504 Tax Clearance Permit anytime a mobile home is moved. The Gila County Assessor issues the 504 Permit IF the mobile home is currently located in Gila County AND taxes are not delinquent or have been paid current as of the date of application. 504 Permits cannot be issued if taxes are delinquent. 504 Permit Applications Require:

1) Mobile Home Information: year, make, model, size, and vehicle identification number (vin)
2) Current Titled Owner (or Dealer) name & mailing address
3) Current physical location of the mobile home
4) Name of mover or moving company
5) New owner (or Dealer) name, New physical location, & New mailing address
Reference: A.R.S. §28-1104 and A.R.S. Title 42

To request a 504 Tax Clearance, click on this link and send the completed 504 Request Form by email to: 
Carol Branch (928) 402-8717  cbranch@co.gila.az.us.

Mobile Home Ownership/Change of Ownership: 1) Ownership of titled, unaffixed manufactured home, park model, or travel trailers must occur via title transfer through MVD.*Multi-sectioned mobile homes will have 1 title for each section. 2) Ownership of affixed mobile homes (real property) changes whenever deeded action changes the ownership of the land.    
Reference: A.R.S. §28-2063

Re-Titling an Affixed Mobile Home: Once an affixed manufactured home has been removed from the parcel that it was affixed to or has been sold separately from the land, you must re-title the manufactured home through motor vehicle. In order to re-title the owner must:

1) Complete an application for Arizona Certificate of Title and Registration at MVD.
2) Submit a copy of the Affidavit of Affixture.
3) Submit a Lien Clearance, if applicable.
4) Submit a 504 Tax Clearance Permit.
5) Request an inspection to verify the vehicle identification number.
6) Submit a notarized Bill of Sale if the owner indicated ownership change on the Affidavit of Affixture form.
7) Provide a written statement attesting that the mobile home is no longer affixed to the land.

Affidavit of Un-affixture

Valuation Process: All new unaffixed mobile homes, park models, and travel trailers that are listed using titled information for the year, make, size, vehicle identification number (VIN), and the factory list price. Valuation of an unaffixed mobile home is based on the factory list price new, less depreciation.List price is established by the dealer at the time of purchase based on manufacturing and delivery costs.

Improvements or additions such as awnings, store rooms, Arizona rooms, etc. are valued at replacement cost new less depreciation. Manufactured homes, park models and travel trailers have different depreciation tables which are tied to the size of the unit. All additions or improvements to the manufactured home, park model or travel trailer use the manufactured home depreciation table. Depreciation tables are set annually by the Arizona Department of Revenue (DOR) based on the resale of used mobile homes & trailers.

Affixed Mobile Homes: Affixed Mobile Homes are valued using the three approaches with consideration of market factors and are considered Real Property. Real Property includes the mobile home and land to which it is affixed.

Affixed Mobile Homes have different tax year dates than unaffixed mobile homes which do not include the land.
Affixed Mobile Homes have different appeal dates than unaffixed mobile homes which are considered Personal Property and do not include the land where the Mobile Home is placed.
Affixed Mobile Homes receive 1 tax bill. 
Reference:www.revenue.state.az.us.

Personal Property Mobile Home Appeal Procedures: If you feel that your unaffixed mobile home has been improperly valued or erroneously listed, you may appeal the valuation by submitting a Petition for Review to the Gila County Assessor within 20 days of the Personal Property Notice of Value mailing date.                                                                                                          
Reference: A.R.S. §42-19156

Mobile Home Park Monthly Reports: Mobile Home Park owners or managers must file a monthly report (Arizona Department of Revenue form DOR 82505) with the Gila County Assessor’s Office not later than the 10th day following the month covered by the report. The report should include the following park activity:

Date manufactured home, park model, or travel trailer moves into the park
Date manufactured home, park model or travel trailer moves out of the park
Date ownership of an existing, in park, manufactured home, park model, or travel trailer changes
Reference: A.R.S. §42-19154

Mobile Home Park and Trailer Court Operator’s Report (DOR 82505)

Mobile Home and Travel Trailer Register

Mobile Home Relocation Fund: Any mobile home that is located in a Mobile Home Park must pay into the mobile home relocation fund. This tax was established by the legislature as a revenue source for the fund. The tax amount is based on a primary tax rate of $.50 per $100 of the limited assessed value of the mobile home.

This tax does not apply to the value of any of the improvements such as awnings, store rooms, room additions or cooling. Disbursement of this fund is handled by The Department of Building & Fire Safety. 
Reference: ARS §33-1476.03

Manufactured housing is built in accordance with the National Manufactured Home Construction and Safety Standards Act of 1974, and Title VI of the Housing and Community Development Act of 1974, per A.R.S. § 41-2142 (2 & 24). Federal regulations control both the design and construction of all manufactured housing.