A “mobile home” is a housing structure that is not attached to a permanent foundation. Taxes for mobile homes are considered “unsecured” and are billed separately from the parcel on which the mobile home is located. If the mobile home is attached to a permanent foundation, it is considered to be a real property. It is listed as an “improvement” on the tax bill for the real property, and is not billed separately from the parcel on which it is located.
The billing for mobile homes is conducted in late October every year. They are billed on a statement similar to the Secured Tax statements, with the option to pay in two installments. The due date for the first installment is November 1, delinquent after December 10, and the second installment is due February 1, delinquent after April 10. If a mobile home statement becomes delinquent it will transfer to an Unsecured Tax statement on July 1 of the following tax year, as well as accumulate additional penalties and fees which are addressed on the bill.