Date Taxes Become Due The gross tax amount is due and payable in March to the Tax Collector. Discounts of 4% in November, 3% in December, 2% in January, 1% in February are given for early payment. Taxes become delinquent April 1st. Taxes are levied on a calendar-year basis, being paid in arrears for the period January 1st to December 31st.
For more information on Taxes, please visit the web site of the HIGHLANDS COUNTY TAX COLLECTOR.
The Property Appraiser is required by law to determine how your mobile home (also known as a manufactured home) will be classified for property tax purposes. That classification is based upon whether it is located on land owned by the mobile home owner or on land owned by another (such as a mobile home park). p>A mobile home permanently affixed to land owned by the home's owner will be assessed as real property and must have a one-time "RP" (Real Property) series sticker affixed to the home. (See the “Real Property” section below.)
In cases where the land is not owned by the home owner, an annual "MH" (Mobile Home) series sticker is required and a tangible personal property account exists for the attachments (i.e. carport, sheds). (See the “Tangible Personal Property” section below.)
The process to “RP” your mobile home begins at the Property Appraiser’s office. You will need to bring the title(s) to your mobile home. A questionnaire and application will be completed in our office and copies will be given you to take to the Tax Collector’s office. They will assign an “RP” number and provide the black “RP” sticker. You then return to our office to provide us the RP number to complete the process.
If you own both the mobile/manufactured home and land, you qualify for the homestead exemption. You apply for the exemption in person at the Property Appraiser’s office. For more information on the exemption, please visit the Property Tax Exemptions page of our website.
The “MH” sticker must be purchased each year during the month of December from the Tax Collector’s offices. The prior year’s “MH” sticker is valid until December 31st. The “MH” sticker only covers the mobile home itself. It does not cover any attachments or air conditioning units.
The A1 exemption is automatically applied to the attachments and will reduce your taxable value by $25,000. You must apply for widow or widowers’ exemption (if you have not remarried) and disability exemption (if you are permanently disabled) between January 1 and March 1.
Highlands County does not require tax returns to be filed for mobile homes. The Property Appraiser’s Office goes out to measure and assess mobile homes and attachments to ensure uniformity in value.