Land and structure are assessed separately by county property appraisers. For a mobile home taxes vary depending on who owns and maintains the lot - each owner, or the park operator? Each condo owner pays the county property tax for their individual condo. Condo owners share the land, and common elements like the pool, landscaping and clubhouse. Each condo owner pays their share to the condo association which then pays the property taxes for the land and common elements. This is a general explanation - it is important to team with an experienced realtor who will make sure you uderstand and review the operating budget and ownership documents for the specific community you are considering being an owner in.
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