Ariz. Rev. Stat. § 33-2151
Assessments for mobile home relocation fund; waiver
Operative Text
For recreational vehicles that are park trailers or park models only: 1. In order to provide monies for the mobile home relocation fund, each owner of a park trailer or park model located in a park who does not own the land on which the park trailer or park model is located shall pay each year to the state an assessment in an amount determined by making the assessment as prescribed by section 33-1476.03. The county treasurer shall collect the assessment imposed by this paragraph at the same time and in the same manner as personal property taxes. The county treasurer shall separately list the assessment on the tax roll and shall transfer the revenues collected to the state treasurer for deposit in the mobile home relocation fund. The county treasurer shall send to the state treasurer a written notice of the total taxable assessed valuation, derived by applying the applicable percentage specified in title 42, chapter 15, article 1 to the limited property value, of all park trailers or park models in the county on which the assessment prescribed by this section is assessed. The assessment constitutes a lien on the park trailer or park model. 2. The director shall notify all county assessors to waive the assessment for any year if the monies in the fund exceed eight million dollars. The director shall send a copy of the notice to the county treasurers. 3. If at the end of a fiscal year the amount of monies in the relocation fund is less than six million dollars, the director may notify the county assessors to reinstate the assessment prescribed by this section. If the director notifies the county assessors, the director shall send a copy of the notice to the county treasurers.
Under A.R.S. § 33-2151, owners of park trailers or park models situated in a park who do not own the underlying land are subject to an annual state assessment that feeds the mobile home relocation fund. The assessment is collected by the county treasurer alongside personal property taxes and forwarded to the state treasurer. The assessment is automatically waived in any year when the fund balance exceeds eight million dollars, and can be reinstated by the director when the fund falls below six million dollars at the end of a fiscal year.
Plain English — not legal advice.
Park operators and park trailer or park model owners should be aware that A.R.S. § 33-2151 places the annual relocation-fund assessment obligation on the individual unit owner, not the park itself, and that the assessment is collected through the county property-tax process. Compliant park owners generally ensure that residents who do not own their land understand this assessment appears on their tax roll as a separate line item. Staying informed about the fund's balance thresholds—eight million dollars for waiver and six million dollars for reinstatement—helps operators answer resident questions about whether the assessment is active in a given year.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Under A.R.S. § 33-2151, if you own a park trailer or park model but not the land beneath it, you may owe an annual assessment collected by the county treasurer as part of your personal property tax bill, with proceeds going to the state's mobile home relocation fund. The assessment is waived automatically when the fund exceeds eight million dollars, so tenants should check with the county treasurer or the state director's office to confirm whether the assessment applies in a given year. Tenant-rights organizations familiar with Arizona mobile home park law can help clarify how this assessment interacts with other rights and obligations under your park arrangement.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 14, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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