Answer

Hello unicorn,

The Property Appraiser is required by law to determine how your Mobile Home or Manufactured Home will be classified for property tax purposes.

The classification is based upon whether or not it is located on land owned by the Mobile Home owner or on land owned by another (i.e., Mobile Home Park).

The Pennsylvania statues read that property taxes apply to:
All real estate, to wit: Houses, house trailers and mobile homes permanently attached to land OR connected with water, gas, electric or sewage facilities.

So it is not strictly a matter of whether or not the mobile home is affixed to a permanent foundation, but rather if it is located on land owned by the mobile home owner or on land owned by a third party.

If you own both the mobile home and the land on which the home is situated, then the land and mobile home are both taxed on the tax rolls. If you own only the mobile home but not the land on which it sits, then the mobile home alone is taxed through the purchase of an annual Mobile Home Decal (MH). The land itself is taxed to the actual owner of the land.

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Thank you unicorn.