Ariz. Rev. Stat. § 33-1476.03
Assessments for mobile home relocation fund; waiver
Operative Text
A. 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 on which the mobile home is located shall pay each year to the state an assessment equal to a rate of $.50 per $100 of the taxable assessed valuation, derived by applying the applicable percentage specified in title 42, chapter 15, article 1 to the limited property value, for each mobile home the person owns. The county treasurer shall collect the assessment imposed by this subsection at the same time and in the same manner as personal property taxes. The county treasurer shall separately list the assessment on the tax roll and shall transfer the revenues collected to the state treasurer for deposit in the mobile home relocation fund. The county treasurer shall send to the state treasurer a written notice of the total taxable assessed valuation, derived by applying the applicable percentage specified in title 42, chapter 15, article 1 to the limited property value, of all mobile homes in the county on which the assessment prescribed by this section is assessed. The assessment constitutes a lien on the mobile home. B. The director shall notify all county assessors to waive the assessment for any year if the monies in the fund exceed $8,000,000. The director shall send a copy of the notice to the county treasurers. C. If at the end of a fiscal year the amount of monies in the relocation fund is less than $6,000,000, the director shall notify the county assessors to reinstate the assessment prescribed by this section. If the director notifies the county assessors, the director shall send a copy of the notice to the county treasurers.
Under A.R.S. § 33-1476.03, mobile home owners who rent the land beneath their home in a mobile home park must pay an annual state assessment of $0.50 per $100 of taxable assessed valuation to fund the state's mobile home relocation fund. This assessment is collected by the county treasurer alongside personal property taxes and transferred to the state. The assessment is automatically waived when the fund exceeds $8,000,000 and reinstated when it falls below $6,000,000 at the end of a fiscal year, with the state director notifying county assessors of both changes.
Plain English — not legal advice.
A.R.S. § 33-1476.03 places the annual relocation fund assessment obligation on mobile home owners, not on park operators, but park owners and managers should be aware that this assessment constitutes a lien on each affected mobile home. Operators who communicate with residents about park finances or closures may find it useful to understand how the fund's balance triggers waivers or reinstatements of the assessment. Staying informed about the fund's status, as communicated through county assessor and treasurer notices, can help park management anticipate how residents' financial obligations may shift from year to year.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Under A.R.S. § 33-1476.03, mobile home residents who own their home but not the underlying land are subject to an annual assessment collected through the county property tax system to support the state's mobile home relocation fund. This fund is designed to assist mobile home owners in relocation situations, so understanding its existence and funding mechanism is relevant to knowing what resources may be available. Tenants who have questions about whether the assessment is currently active, has been waived, or has been reinstated can contact their county assessor's office or a local tenant-rights organization for general information.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 14, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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