FREQUENTLY ASKED QUESTIONS (FAQ’S) REGARDING MOBILE/MANUFACTURED HOMES

How is my mobile/manufactured home valued?
Mobile/manufactured homes are valued using the Factory List Price (located on the title) and a valuation factor which is determined by the Arizona Department of Revenue. The factors are available online in the Arizona Department of Revenue’s Personal Property Manual.

What is the difference between an affixed mobile/manufactured home and an unsecured mobile home?
The homes are valued the same way, whether you elect to affix your home or leave your mobile/manufactured home on the unsecured assessment roll. In order for our office to process an affidavit of affixture there must be a common ownership between the land and the mobile/manufactured home. Once you affix your mobile/manufactured home it appears on the real property tax roll and you will recieve a notice of value which includes both the value of the home and the value of the real property. If your home and land have different ownership, the home will remain on the unsecured assessment roll. For more information regarding the affixture process, please contact our office at (520)243-8720.

When may I appeal the value that the County Assessor has established for my mobile/manufactured home?
If your home is on the unsecured assessment tax roll the appeal must be filed with the County Assessor within 20 days of the mailing of the Notices of Value. Starting in 2008, the Notice of Value on unsecured mobile/manufactured homes will be mailed at the end of July. If your home is affixed, your Notice of Value is mailed by March 1st of each of each year. Appeals on affixed mobile/manufactured homes must be filed with the Assessor's office within 60 calendar days. Click here for more information on appeals.

I don’t think that I am receiving a valuation notice for my mobile/manufactured home. What should I do?
If you own a mobile/manufactured home and you are not receiving a valuation notice, please contact the Assessor’s office at (520) 243-8720. Please have the serial/VIN number or title ready when you call.

How do I change my mailing address on the valuation notice that I receive from the Assessor’s office?
Mailing and/or location address for unsecured mobile/manufactured homes may be changed by completed the reverse side of the valuation notice or by calling our office at (520) 243-8720. If your home is affixed and you would like to change your mailing address, please review the Address Change information.

If I sell my unsecured mobile/manufactured home should I contact the Assessor’s office?
Yes. You should contact the Assessor’s office at (520) 243-8720 upon selling or purchasing a mobile/manufactured home to insure proper assessment. You should also contact the Treasurer’s Office to make sure that all the taxes on the home have been or will be paid. The number is (520) 243-8720.

If I use my mobile/manufactured home as storage, am I still assessed?
Any titled mobile/manufactured home that is not in a dealer's inventory is subject to assessment. If you feel the valuation is incorrect, an appeal needs to be filed with the Assessor's office within the appropriate time frame.

How do I obtain my mobile/manufactured home serial number or vehicle identification number (VIN)?
The serial number or VIN is located on your title. If you do not have a copy of your title contact the Motor Vehicle Department at (520) 629-9808 to obtain a duplicate.

What is the mobile home relocation fee, and why am I paying it?
The fee is charged to mobile/manufactured units which are located in or are moved to mobile home parks. The fund was established and is maintained by the State of Arizona to assist tenants with the cost of relocating their mobile/manufactured home due to a change in the use of land which is rented by the tenant. For additional information regarding the mobile home relocation fund please refer to the Arizona Revised Statutes 33-1476.01 thru 33-1476.04.

What is the 504 tax clearance permit and who needs one?
This permit is required by the Arizona Revised Statue 28-1104(E) to verify that all taxes have been paid on a mobile/manufactured home prior to moving it from its existing location to another location.

I want to move my mobile/manufactured home, what permits will I need?
In addition to the 504 tax clearance permit, you will need to contact Pima County Development Services at (520) 740-6505 for additional permit information.

I would like to move a second mobile/manufactured home onto my land. Is that allowed?
Please contact Development Services at (520) 740-6506 for zoning information.

When are the mobile/manufactured tax bills mailed?
Starting in 2008 the unsecured tax bills will be mailed the second week of September. In prior yhears the Notice of Value and the Tax bill were a combined form.


I affixed my mobile/manufactured home and my mortgage company pays the taxes. Why did I get a tax bill?
Affidavits of Affixture recorded no later than August 15th of the calendar year become real property for the following tax year. Affidavits recorded after August 15th will become real property for the tax year following the next tax year. Please check your recording date on your affidavit of affixture. You are responsible for the unsecured taxes for the interim year(s).

I paid the first half of my taxes and forgot to pay the second half. How do I find out how much I owe?
May I make payments on my tax bill or may I pay by credit card?
My taxes are delinquent, who do I contact?
Please contact the Pima County Treasurer for all questions regarding taxes at (520) 740-8341.