Free calculator · Pennsylvania
Do You Pay Property Taxes on a Mobile Home in Pennsylvania?
Yes, you pay property taxes on a mobile home in almost every case. If you own the land, the home and lot are usually taxed together as real property. If the home sits in a park on rented land, the park owner pays tax on the land, but you still receive a separate tax bill for the home itself. Renting a lot does not remove the tax on the manufactured home.
Estimated annual tax on the home
$675
≈ $56 per month
Yes — home and land are taxed together. Pennsylvania counties assess mobile and manufactured homes as real property once sited, including homes in parks.
Planning estimates only, based on 2026 federal capital gains brackets and state income tax rates. Mobile home taxation varies by county, township and park, and every estate is different. Confirm your situation with a CPA or your county assessor before you file.
Inherited a mobile home?
Get a cash offer on the inherited home — as-is
Send the address and we'll send a written, no-obligation cash offer on the inherited home — as-is, no repairs, no commissions. We handle title and park transfer paperwork, and because the company is CPA-owned, we can walk you through the tax side of the sale too.
- · Written offer in 24 hours, closings in 7 to 14 days
- · No fees, no commissions, no repairs
- · CPA-owned, five-star reviewed, 50+ happy Pennsylvania sellers
Get my cash offer now
Free, no obligation. Written offer within one business day.
How mobile home property taxes work in Pennsylvania
Manufactured and mobile homes are taxed as real property once they are placed on a permanent site. The bill is usually split between the land and the home. When you own both, the county assessor combines them on one parcel. When the home sits in a park, the park owner pays taxes on the land and the homeowner receives a separate bill for the home. Lot rent is not a property tax, so it does not replace the tax on the home.
Rates vary by county, municipality and school district. In Pennsylvania, typical combined millage runs about 1.3% to 2.2% of assessed value, and school district taxes are usually the largest part of the bill.
Why most heirs owe little or no capital gains tax
Inherited property receives a stepped-up basis. That means your cost basis is reset to the fair market value on the date of the previous owner's death, not what they originally paid. If the home was worth $60,000 when they passed and you sell it for $63,000, only the $3,000 of appreciation after that date is potentially taxable — and selling costs reduce it further. Inherited property is always treated as long-term, so you get the lower long-term capital gains rates even if you sell within a year.
If you lived in the home as your main residence for two of the last five years, you may also exclude up to $250,000 of gain ($500,000 if married filing jointly). That is why many heirs who sell an inherited mobile home promptly owe no federal capital gains tax at all.
Pennsylvania inheritance tax is separate from capital gains
Do not confuse capital gains tax with inheritance tax. Pennsylvania charges an inheritance tax on what heirs receive: 0% to a surviving spouse, 4.5% to children and lineal heirs, 12% to siblings, and 15% to others. It is based on the value you inherit, due whether or not you sell the home.
Frequently asked questions
- Do you pay property taxes on a mobile home?
- Yes, in almost every case — but how it is billed depends on the land. If you own the land the home sits on, the home is usually taxed as real property on the same bill as the lot. If the home sits in a park on rented land, it is generally taxed separately from the lot: the park owner pays tax on the land, and you receive your own bill for the home. Renting a lot does not exempt the home itself from tax.
- Do you pay property tax on a mobile home in Pennsylvania?
- Yes. Pennsylvania counties assess manufactured and mobile homes as real property once they are placed on a permanent site, and the bill combines county, municipal and school district millage. Homes in parks are assessed and billed to the homeowner even though the lot belongs to the park. Pennsylvania also has a separate inheritance tax on transfers to heirs.
- Is a mobile home in a Pennsylvania park still taxed?
- Yes. The park owner pays property tax on the land, but the home itself is assessed and billed to you as the homeowner. Lot rent is not a property tax and does not replace the bill for the home.
- What is a stepped-up basis on an inherited mobile home?
- When you inherit a home, your cost basis resets to its fair market value on the date of the previous owner's death. If the home was bought for $12,000 in 1998 and was worth $60,000 the day the owner died, your basis is $60,000. Sell it for $63,000 and only the $3,000 of appreciation — minus selling costs — can be taxed, which is why many heirs who sell promptly owe nothing.
- Do I pay capital gains tax if I sell an inherited mobile home right away?
- Usually very little or none. The step-up wipes out the previous owner's appreciation, and selling costs reduce the gain further. A sale below the date-of-death value produces a loss, which may be deductible against other capital gains. Inherited property is always treated as long-term, so short-term rates never apply even if you sell within a year.
- Do I owe Pennsylvania inheritance tax as well?
- That is separate from capital gains. Pennsylvania charges an inheritance tax on the value received: 0% to a surviving spouse, 4.5% to children and lineal heirs, 12% to siblings, and 15% to others. It is due on the value you inherit, whether or not you sell.
Next steps: see what the home is worth with our mobile home value calculator, read our guide to selling an inherited mobile home, learn how our cash purchase works, or read reviews from Pennsylvania sellers.