Is my manufactured home considered real property or tangible personal property?
If you own both the land and the manufactured home it is considered Real Property. If you do not own the land, but do own the manufactured home and added improvements such as a carport, screen porch, or air conditioner, it is Tangible Personal Property. Under Amendment 1, Lee County is exempting your improvements if their value is under $25,000. However, you must buy an annual mobile home registration sticker for the manufactured home from the Tax Collectors Office.