County Assessor Manufactured Housing Department
Affidavit 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 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.
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.
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" 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; or
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:
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:
- When a manufactured home, park model or travel trailer moves into the park
- When a manufactured home, park model or travel trailer moves out of the park
- 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.
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:
- Year, make, size and vehicle identification number of manufactured home being moved.
- Titled Owner or Dealer's name
- Mailing address of current owner
- Current physical location of the unit.
- Name of mover or moving company
- New owner or Dealer's name (if sold or traded in)
- New physical location
- 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 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:
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 on the real property.
Have the manufactured home inspected to verify the vehicle identification number.
(To obtain a state inspection call 480-632-8747 Option #5, Option #0)
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
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
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
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
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.