A “Manufactured Home” means a structure transportable in one 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 eight body feet in width, thirty-two 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.
A manufactured home may be treated as real or personal property, depending on who
owns the property on which the manufactured home is located. Persons owning a manufactured
home and the real property on which it is located can record an Affidavit of Affixture.
Once the affidavit is recorded, the manufactured home is considered real property,
subject to real property taxes once per year, and billed on a single tax bill. Manufactured
homes are subject to all other state laws regarding property taxes. Manufactured
homes located on land not owned by the manufactured home owner are also subject
to the $.50 per $100 of assessed value manufactured home relocation tax.
Manufactured Home Valuation Process
In Arizona manufactured homes are valued by taking the original factory list price
minus a depreciation factor based on age, as set by the Arizona Department of Revenue.
Improvements or additions such as awning, rooms, porches, storage or etc. are valued
by using replacement cost new less depreciation for the age.
Moving a Manufactured Home
A form 504 (tax Clearance) is required by law
when moving a manufactured home. This permit is issued by the County in which the
manufactured home is currently located.
The information required to obtain this permit is:
- Year, Make, Size and Serial number of manufactured home
- Owner of Manufactured Home
- Mailing address of current owner
- Current location of unit
- Name of Mover (Company)
- New owner, if one
- Mailing address of new of current owner
- New physical location of unit
A form 504 tax clearance permit cannot be issued if there are any taxes owing on
Affidavitt of Affixture
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 Office in the
county the manufactured home is located.
This affidavit changes the classification of the manufactured home from personal
property to real property on the Assessor’s tax records.
After the Affidavit has been recorded the manufactured home will remain on the unsecured
personal property rolls until the next real property tax roll is prepared.
This form may be obtained from any County Assessor’s Office or title company
in your area.
Regardless of whether a manufactured home is listed as personal property or as an
Affidavit of Affixture it is valued in an identical manner.
Reverting from Affidavit of Affixture to Manufactured Home
If the manufactured home is removed from the parcel that it was affixed to or has
been sold separate from the property, you must re-title the manufactured home through
the Arizona Department of Transportation (Motor Vehicle Division).
In order to re-title the manufactured the homeowner must:
- Complete an application for Arizona Certificate of Title and Registration
- Submit a copy of the Affidavit of Affixture
- Submit a lien clearance, if applicable
- Submit a tax clearance for the real property
- Have the manufactured home inspected to verify the vehicle identification number
- Submit a notarized bill of sale if the owner indicated on the Affidavit of Affixture
has transferred ownership
- Provide a written statement that the manufactured home is no longer affixed to the
real Property (an Affidavit of Un-Affixture)
Items 1 and 5 can be obtained from the Arizona Department of Transportation (Motor
Items 2, 4 and 7 can be obtained from the Navajo County Assessor’s Office