Affidavit of Affixture:

A.R.S. §42-15203: 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 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 manufactured home from personal property to real property.

The manufactured home for which an Affidavit of Affixture has been filed is removed or sold separately from that parcel of land then the manufactured home must be re titled through motor vehicle.

The form Affidavit of Affixture may be obtained by contacting the County Assessors Office or a Title Company in your area.

Appeal Procedures:

A.R.S. §42-19156. If you feel that your property has been improperly valued or erroneously listed, you may petition the assessor for review within 20 days of the receipt of Personal Property Notice of Value Card.

Delinquent Taxes:

A.R.S. §28-2062 & A.R.S. §42-19155. When the taxes on a manufactured home, park model or travel trailer become delinquent they are posted to the motor vehicle records for that unit. Once the delinquent taxes have been posted to the title it can not be transferred or a duplicate title issued until such time as the taxes are brought current and a receipt of payment is produced to motor vehicle.

A form 504 tax clearance permit can not be issued if there are delinquent taxes owing on the unit.

Manufactured Home:

A.R.S. §42-19151. "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:

1. Greater than eight body feet in width, thirty-two body feet or more in length and built on a permanent chassis; or

2. Regardless of the size, used as a single family dwelling or for commercial purposes with or without a permanent foundation.

Manufactured Home Park Monthly Reports:

A.R.S. §42-19154 All manufactured home park owners or managers shall file a monthly report with the County Assessors Office of the county in which the land is located not later than the tenth day following the month covered by the report.

The report should include all activity in the park such as:

1. When a manufactured home, park model or travel trailer moves into the park
2. When a manufactured home, park model or travel trailer moves out of the park
3. When the ownership of an existing unit changes.

The form Manufactured HOME PARK AND TRAILER COURT OPERATOR'S REPORT TO COUNTY ASSESSOR can be obtained from this web page listed under forms. Or you may contact this office for a supply of reports and park registration cards.

Moving permits:

A form 504 tax clearance permit A.R.S. §28-1104 .E is required by law when moving a mobile home. The assessor shall issue the clearance if it is determined that all fees and ad valorem taxes applicable to the manufactured/mobile home pursuant to title 42 have been paid as of the date of application.

The 504 tax clearance permit must be issued by the county that the manufactured/mobile home is currently located in.

The required information needed to obtain this permit is:

1. Year, make, size and vehicle identification number of manufactured home being moved.
2. Titled Owner or Dealer's name
3. Mailing address of current owner
4. Current physical location of the unit.
5. Name of mover or moving company
6. New owner or Dealer's name (if sold or traded in)
7. New physical location
8. New mailing address

Ownership/Change of Ownership:

The ownership of a manufactured home for which an Affidavit of Affixture has been recorded is the same as the land ownership. Once an Affidavit of Affixture has been recorded, the ownership of the manufactured home changes whenever deeded action changes the ownership of the land.

A.R.S. §28-2063. A manufactured home for which an Affidavit of Affixture has not been filed is issued a title through the Motor Vehicle Department (MVD). A multi section unit will have a title for each section.

When a titled manufactured home, park model or travel trailer changes ownership, the title(s) to the home must be transferred through MVD

Re-Titling an Affixed Manufactured 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.

2. Submit a copy of the Affidavit of Affixture

3. Submit a lien clearance, if applicable.

4. Submit a tax clearance on the real property.

5. Have the manufactured home inspected to verify the vehicle identification number.
   (To obtain a state inspection call 480-632-8747 Option #5, Option #0)

6. Submit a notarized bill of sale if the owner indicated on the Affidavit of Affixture has transferred ownership.

7. Provide a written statement that the manufactured home is no longer affixed to the real property.

Relocation Fund:

Any manufactured home that is located on rental Mobile Home Park must pay into the manufactured home relocation fund. This tax was established by the legislature (ARS §33-1476.03) as a revenue source for the fund. The tax amount is based on a primary tax rate of $.50 per one hundred dollars of the limited assessed value of the manufactured 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/Manufactured Housing. You can contact them at 602-364-1003 or at the following address:

The Department of Building & Fire Safety
Manufactured Housing Department
1110 W Washington #100
Phoenix, AZ 85007

Valuation Process:

All manufactured homes, park models and travel trailers are listed using titled information for the year, make, size, complete vehicle identification number (VIN) and the factory list price.

Regardless of whether a manufactured home is listed as personal property or as an Affidavit of Affixture it is valued in an identical manner. Valuation of a manufactured home is based on the factory list price new, less depreciation The list price is established by the dealer at the time of purchase based on the manufacturing and delivery cost.

Improvements or additions such as awnings, store rooms, Arizona rooms, etc are valued at replacement cost new less depreciation for the age.

The depreciation tables are set by the Arizona Department of Revenue yearly and are based on the resale of used mobile homes & trailers. These tables may be accessed by using the following address www.revenue.state.az.us.

Manufactured homes, park models and travel trailers each have their own depreciation table depending on the size of the unit. All additions or improvements to the manufactured home, park model or travel trailer use the manufactured home depreciation table.