All manufactured homes, park models and travel trailers are listed using titled information for the year, make, size, complete vehicle identification number (VIN) and the factory list price.

Regardless of whether a manufactured home is listed as personal property or as an Affidavit of Affixture it is valued in an identical manner. Valuation of a manufactured home is based on the factory list price new, less depreciation The list price is established by the dealer at the time of purchase based on the manufacturing and delivery cost.

Improvements or additions such as awnings, store rooms, Arizona rooms, etc are valued at replacement cost new less depreciation for the age.

The depreciation tables are set by the Arizona Department of Revenue yearly and are based on the resale of used mobile homes & trailers. These tables may be accessed by using the following address www.revenue.state.az.us.

Manufactured homes, park models and travel trailers each have their own depreciation table depending on the size of the unit. All additions or improvements to the manufactured home, park model or travel trailer use the manufactured home depreciation table.