Movable Property In Business In Pima
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FAQ
If the mobile home owner doesn't own the land, it's considered personal property and an annual license tax is levied on the property by the Department of Vehicle Motors.
Residential property falls into two main categories: Legal Class 3 and Legal Class 4. Each of these two legal classes have multiple subclasses, ranging from Primary Residence to Primary Residence that is also leased or rented to lodgers, as well as Non-Primary Residence to Qualifying LIHTC properties.
For property tax purposes in Arizona, personal property is defined as all types of property except real estate. Taxable personal property includes property used for commercial, industrial, and agricultural purposes. Personal property is considered to be movable and not permanently attached to real estate.
Manufactured housing (commonly known as a mobile home) is a type of prefabricated housing that is largely assembled in factories on a permanently attached chassis before transported to a site.
For property tax purposes in Arizona, business personal property is defined as all types of property except real estate. Taxable personal property includes property used for commercial, industrial, and agricultural purposes. Personal property is considered to be movable and not permanently attached to real estate.
An Affidavit of Affixture changes the status of a manufactured/mobile home from personal property to real property. In order to affix a manufactured/mobile home an Affidavit of Affixture must be filed in the county where the manufactured/mobile home is located.
Manufactured housing (mobile homes) is also personal property unless the owners file an affidavit affixing the unit to their real estate. Property taxes in Arizona are imposed on both real and personal property.
Tangible Personal Property includes all furniture, fixtures, tools, machinery, equipment, signs, leasehold improvements, leased equipment, supplies and any other equipment that may be used as part of the ordinary course of business or included inside a rental property.
A completed Business License Application is required for the following types of businesses: restaurant, medical office, general office, entertainment, auto service, consumer service, contractor, manufacturing, service, distributor, and retail sales.
