There are many of the A.R.S. that pertain to the functions of the Assessor s Office most of those are listed in the attached file, provided by the Arizona Department of Revenue. Manufactured Housing A manufactured home may be treated as real or personal property, depending on who owns the property on which it is located. Persons owning a mobile home and the real property on which it is located can record an Affidavit of Affixture. Once the affidavit is recorded, the mobile home is considered real property, subject to real property taxes once per year, payable in two installments. Mobile home owners who do not own the real property on which their homes are located will be billed once per year, payable in full within 30 days.
Mobile homes are subject to all other state laws regarding property taxes.