questions & answers

Question: What is the name of the tax that my 55+ Park owner is adding to my lot rent? What should the % amount be? I own the Park Model home that sits permanently on the lot. Because I pay this tax, should I also be paying property tax on my Park Model?

Answer: The Arizona Mobile Home Parks Residential Landlord and Tenant Act says the following about taxes: “In order to provide monies for the mobile home relocation fund, each owner of a mobile home located in a mobile home park who does not own the land upon which the mobile home is located shall pay each year to the state an assessment equal to a rate of fifty cents per one hundred dollars of the taxable assessed valuation ... The county treasurer shall collect the assessment imposed by this subsection at the same time and in the same manner as personal property taxes” (A.R.S. 33-1476.03). If you believe that your mobile home park landlord may be overcharging or charging you improperly, it might be wise to discuss the park policies, your rental agreement, and the specific amounts that you are being charged with a legal advocate. There are links to free and low-cost legal services on this website (at http://www.azlawhelp.org/accessToJustice).