The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Community Affairs
BILL: CS/SB 754
INTRODUCER: Transportation Committee and Senator Gainer
SUBJECT: Mobile Home Registration Periods
DATE: January 14, 2022
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Proctor Vickers TR Fav/CS
2. Hunter Ryon CA Favorable
3. RC
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/SB 754 provides that the registration of a mobile home owned by a natural person begins the
first day of the birth month of the owner and ends the last day of the month immediately
preceding the owner’s birth month in the succeeding year. If the mobile home is registered in the
name of more than one person, the birth month of the person whose name first appears on the
registration will be used to determine the registration period.
The bill requires the Department of Highway Safety and Motor Vehicles (DHSMV) to prorate
mobile home registration renewal fees to give customers the option to renew their registrations
on their dates of birth in 2024 or 2025.
For a mobile home not owned by a natural person, the registration period would continue to be
January 1 and end December 31.
The Revenue Estimating Conference estimates that the bill has no fiscal impact.
The bill has an effective date of September 1, 2023.
REVISED: BILL: CS/SB 754 Page 2
II. Present Situation:
Mobile Home Registration
Chapter 320, F.S., provides for the rules, procedures, and regulations governing the issuance and
enforcement of motor vehicle and mobile home licenses. Under this chapter the term “mobile
home” means a structure, transportable in one or more sections, which is 8 body feet or more in
width and which is built on an integral chassis and designed to be used as a dwelling when
connected to the required utilities and includes the plumbing, heating, air-conditioning, and
electrical systems contained therein.
1
The term “registration period” means a period of 12
months or 24 months during which a motor vehicle or mobile home registration is valid.
2
A mobile home, including those owned by non-residents, are subject to Florida registration and
an annual license tax.
3
A mobile home, regardless of its actual use, is subject to a license tax
unless classified and taxed as real property. It is considered real property only when the owner of
the mobile home is also the owner of the land on which the mobile home is situated and the
mobile home is permanently affixed on the land. Any prefabricated or modular housing unit or
portion of a prefabricated or modular housing unit not manufactured on an integral chassis or
undercarriage for travel over the highways must be taxed as real property once it is permanently
affixed to real property. This does not apply to a display home or other inventory being held for
sale by a manufacturer or dealer of modular housing units.
4
A mobile home in Florida must be registered with a current decal affixed to it at all times, even
when unoccupied. The registration fee for a mobile home is based on its physical length:
A mobile home not exceeding 35 feet in length: $20 flat;
A mobile home over 35 feet in length, but not exceeding 40 feet: $25 flat;
A mobile home over 40 feet in length, but not exceeding 45 feet: $30 flat;
A mobile home over 45 feet in length, but not exceeding 50 feet: $35 flat;
A mobile home over 50 feet in length, but not exceeding 55 feet: $40 flat;
A mobile home over 55 feet in length, but not exceeding 60 feet: $45 flat;
A mobile home over 60 feet in length, but not exceeding 65 feet: $50 flat; and
A mobile home over 65 feet in length: $80 flat.
5
Single, double, and triple-wide or additional mobile home units require a separate registration
and decal for each unit.
6
As of September 2021, there were 1,089,276 active mobile homes registered in Florida (includes
those who may have both one and two year registrations). During FY 2020-2021, the DHSMV
1
Section 320.01(2)(a), F.S.
2
Section 320.01(19)(a), F.S,
3
Section 320.08(11), F.S.
4
Section 320.015(1), F.S.
5
Supra FN 3.
6
Section 320.0815(2), F.S. BILL: CS/SB 754 Page 3
processed 312,224 mobile home registration renewal transactions. Of this amount, 73,979 were
registered to a business. Additionally, 600,000 mobile homes were registered as real property.
7
Registration Renewal
Motor vehicle and mobile home registrations must be renewed semiannually, annually, or
biennially during the applicable renewal period upon payment of the applicable license tax
amounts, service charges, and any additional fees required by law.
8
The specific registration and
renewal periods for vehicles subject to registration are specified by statute.
9
Chapter 320, F.S.,
provides that the registration and renewal period for a motor vehicle begins the first day of the
birth month of the owner and ends the last day of the month immediately preceding the owner's
birth month in the succeeding year. If such vehicle is registered in the name of more than one
person, the birth month of the person whose name first appears on the registration shall be used
to determine the registration period. For a vehicle subject to this registration period, the renewal
period is the 30-day period ending at midnight on the vehicle owner's date of birth.
10
However,
as mobile homes are not included in the definition of “motor vehicle” but rather are subject to
registration under s. 320.08(11), F.S., the registration and renewal period differs from that of
motor vehicles.
Currently, Florida law requires mobile home registrations be renewed annually or biennially, the
registration period begins January 1 and ends December 31. For a vehicle subject to this
registration period, the renewal period is the 31-day period prior to expiration.
11
However, if the
owner of the mobile home is a natural person, the registration expires at midnight on the owner’s
birthday.
12
Additionally, mobile homes are eligible for an extended registration period of 24 months.
13
Owners of certain specified motor vehicles or mobile homes may renew the vehicle registration
biennially during the applicable renewal period upon payment of the two-year cumulative total
of all applicable license tax amounts, service charges or surcharges, and payment of the two-year
cumulative total of any additional fees required by law for an annual registration.
14
Failure to renew a mobile home registration may be subject to the following penalty provisions:
Any person whose motor vehicle or mobile home registration has been expired for a period
of 6 months or less commits a noncriminal traffic infraction, punishable as a nonmoving
violation as provided in Chapter 318. However, a law enforcement officer may not issue a
citation for a violation under this paragraph until midnight on the last day of the owner’s
birth month of the year the registration expires.
15
7
Email from Kevin Jacobs, Legislative Affairs Director, Department of Highway Safety and Motor Vehicles, (November 23,
2021) (on file with the Senate Committee on Transportation).
8
Section 320.07(2), F.S.
9
Section 320.055, F.S.
10
Section 320.055(1)(a), F.S.
11
Section 320.055(2), F.S.
12
Section 320.07(1), F.S.
13
Sections 320.055(1)(b) and 320.01(19)(b), F.S.
14
Section 320.07(2)(b), F.S.
15
Section 320.07(3)(a), F.S. BILL: CS/SB 754 Page 4
Any person whose motor vehicle or mobile home registration has been expired for more than
6 months, upon a first offense, is subject to the penalty in s. 318.14, F.S.
16
Any person whose motor vehicle or mobile home registration has been expired for more than
6 months, upon a second or subsequent offense, commits a misdemeanor of the second
degree, punishable as provided in ss. 775.082 or 775.083, F.S.
17
According to s. 320.055, F.S., the registration period for mobile homes begins January 1 and
ends December 31. However, s. 320.07, F.S., provides that if the owner of the mobile home is a
natural person the registration expires at midnight on the owner’s birthday.
Distribution of Taxes for Mobile Homes
A surcharge in the amount of $1 is collected in the same manner as the license tax. This
surcharge may not be imposed during the next registration and renewal period if the balance in
the Florida Mobile Home Relocation Trust Fund exceeds $10 million on June 30. The surcharge
must be reinstated in the next registration and renewal period if the balance in the Florida Mobile
Home Relocation Trust Fund is below $6 million on June 30. Any mobile home that is not
located in a mobile home park regulated under ch. 723, F.S., is exempt from the surcharge.
18
The annual mobile home license tax may be collected by the tax collectors. Each tax collector
must make prompt remittance of all moneys collected to the DHSMV. Upon receipt of the
license taxes collected from the tax collectors, the DHSMV must deposit in the General Revenue
Fund the sum of $1.50 on each such sticker issued, and must deposit in the Florida Mobile Home
Relocation Trust Fund $1 on each sticker issued as provided in s. 320.08015, F.S. The balance
remaining must be paid into the License Tax Collection Trust Fund, and the funds deposited
must be paid to the respective counties and cities where the mobile home the license tax applies
to is located, regardless of where the license taxes are collected.
19
The DHSMV must keep records showing the total number of stickers issued to each type of
mobile home, the total amount of license taxes collected, and the county or municipality where
each mobile home is located and must from month to month certify to the Chief Financial
Officer the amount derived from license taxes in each county and each municipality within the
county. The funds remaining after the $1.50 collected on each license and the $1 license tax
surcharge imposed by s. 320.08015, F.S., must be paid to the counties and municipalities within
the counties where the mobile home(s) is located as follows: one-half to the district school board
and the remainder to the board of county commissioners, for a mobile home that is located
within the unincorporated areas of the county, or to any municipality within such county, for a
mobile home that is located within its corporate limits. Payment must be by warrant drawn
monthly by the Chief Financial Officer upon the treasury out of the License Tax Collection Trust
Fund.
20
16
Section 320.07(3)(b), F.S.
17
Section 320.07(3)(c), F.S.
18
Section 320.08015, F.S.
19
Section 320.081(4), F.S.
20
Section 320.081(5), F.S. BILL: CS/SB 754 Page 5
The current registration period for mobile homes begins January 1 and ends December 31. This
results in the distribution of taxes occurring once per year in December to trust funds, General
Revenue, school boards, and local governments.
III. Effect of Proposed Changes:
The bill amends s. 320.055, F.S., to provide that the registration of a mobile home owned by a
natural person begins the first day of the birth month of the owner and ends the last day of the
month immediately preceding the owner’s birth month in the succeeding year. If the mobile
home is registered in the name of more than one person, the birth month of the person whose
name first appears on the registration will be used to determine the registration period. The
renewal period for the registration will be the 30-day period ending at midnight on the vehicle
owner’s date of birth.
The bill requires the DHSMV to prorate mobile home registration renewal fees to give customers
the option to renew their registrations on their dates of birth in 2024 or 2025. Customers whose
dates of birth occur in the months of January through June may choose to renew for 1 to 18
months. Customers whose dates of birth occur in the months of July through December may
choose to renew for 7 to 24 months.
The change in registration period for mobile homes to the owner’s birth month may result in the
distribution of taxes occurring monthly instead of once per year in December to trust funds,
General Revenue, school boards, and local governments.
For a mobile home not owned by a natural person, the registration period would begin January 1
and end December 31, with a renewal period for the registration of 31-days before expiration.
The bill has an effective date of September 1, 2023.
IV. Constitutional Issues:
A. Municipality/County Mandates Restrictions:
None.
B. Public Records/Open Meetings Issues:
None.
C. Trust Funds Restrictions:
None.
D. State Tax or Fee Increases:
None. BILL: CS/SB 754 Page 6
E. Other Constitutional Issues:
None identified.
V. Fiscal Impact Statement:
A. Tax/Fee Issues:
None.
B. Private Sector Impact:
The Revenue Estimating Conference estimates that the bill has no fiscal impact.
Beginning September 1, 2023, mobile home registrants will have the option to renew
their registrations on their birth dates. Registrants whose birth dates occur in the months
of January through June may choose to renew for 1 to 18 months, and customers whose
birth dates occur in the months of July through December may choose to renew for 7 to
24 months. This may result in some registrants paying more to move their registration to
their birth month if they choose to not renew for the shorter period, but no one would pay
more than they normally would in a two year period.
C. Government Sector Impact:
The Revenue Estimating Conference estimates that the bill has no fiscal impact; however,
counties and cities who receive monies from the base tax of mobile homes may have a
negative impact in the state FY 2023-2024, may have a positive impact in FY 2024-2025,
and may level out past FY 2024-25. Most counties are based on the federal fiscal year,
which runs from October 1 to September 30. Currently, the base tax for mobile homes is
paid in December of each year.
21
The Revenue Estimating Conference estimates that the bill has no fiscal impact; however,
the General Revenue Fund may experience a negative revenue impact in FY 2023-2024,
a positive revenue impact in FY 2024-2025, and a return to previous year averages in the
following years. This may be a net zero impact that spans over two years.
22
The change in registration period for a mobile home to the owner’s birth month may
result in the distribution of taxes occurring monthly instead of once per year in December
to trust funds, General Revenue, school boards, and local governments.
According to DHSMV, the bill may have an indeterminate negative fiscal impact to the
DHSMV for programming various computer systems to convert mobile home registration
renewals from the month of December to the registrant’s birth month.
23
21
Florida Department of Highway Safety and Motor Vehicles, 2022 Agency Legislative Bill Analysis of Senate Bill 754,
(November 29, 2021).
22
Ibid.
23
Ibid. BILL: CS/SB 754 Page 7
The DHSMV and tax collector offices will see a reduced workload in December due to
the change for natural persons to register mobile homes during their birth months.
Revenue that otherwise would be anticipated to be received in December from renewals
would instead be received throughout the fiscal year.
VI. Technical Deficiencies:
None.
VII. Related Issues:
None.
VIII. Statutes Affected:
This bill substantially amends the following section of the Florida Statutes: 320.055
IX. Additional Information:
A. Committee Substitute – Statement of Substantial Changes:
(Summarizing differences between the Committee Substitute and the prior version of the bill.)
CS by Transportation on December 1, 2021:
Amends the effective date to September 1, 2023, and requires the DHSMV to prorate
mobile home registration renewal fees to give customers the option to renew their
registrations on their dates of birth in 2024 or 2025. Customers whose dates of birth occur
in the months of January through June may choose to renew for 1 to 18 months.
Customers whose dates of birth occur in the months of July through December may
choose to renew for 7 to 24 months.
B. Amendments:
None.
This Senate Bill Analysis does not reflect the intent or official position of the bill’s introducer or the Florida Senate.