Any manufactured home that is located on rental Mobile Home Park must pay into the manufactured home relocation fund. This tax was established by the legislature (ARS §33-1476.03) : as a revenue source for the fund. The tax amount is based on a primary tax rate of $.50 per one hundred dollars of the limited assessed value of the manufactured home. This tax does not apply to the value of any of the improvements such as awnings, store rooms, room additions or cooling.

Disbursement of this fund is handled by The Department of Building & Fire Safety/Manufactured Housing. You can contact them at 602-364-1003 or at the following address:

The Department of Building & Fire Safety
Manufactured Housing Department
1110 W Washington #100
Phoenix, AZ 85007