Rothman Proposes Ending Mobile Home Yearly Property Tax

Pennsylvania Senator Greg Rothman has announced plans for legislation that would remove annual property taxes on certain mobile homes.

Updated on Nov. 1, 2026 in Taxes

Rothman Proposes Ending Mobile Home Yearly Property Tax

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Should mobile home owners be exempt from yearly property taxes in Pennsylvania?

State Sen. Greg Rothman published a memorandum on October 30 announcing his intent to introduce legislation that would eliminate yearly property tax on mobile homes not permanently affixed to homeowner-owned land treated as real property. He asked other members of the Pennsylvania Senate to join as co-sponsors.

Why it matters

Rothman says mobile homeowners face unfair taxation compared with other home types, which pay the Realty Transfer Tax at a significantly lower rate. Mobile home buyers already pay a 6% sales tax on non-affixed units and then pay property taxes every year.

The memorandum cites a 6% sales tax paid by buyers of mobile homes not affixed to land and sold separately, in addition to yearly property taxes. The proposal would not alter how mobile homes are classified or how lot owners are taxed.

The players

Greg Rothman

Republican Pennsylvania state senator representing Cumberland, Dauphin and Perry counties, who authored the memorandum and is seeking co-sponsors for the proposal.

The details

The proposed legislation would eliminate yearly property tax on mobile homes not permanently affixed to a homeowner-owned property treated as real property. Rothman asked fellow Pennsylvania senators to join him in co-sponsorship.

October 30: Rothman publishes memorandum announcing intent to introduce legislation
November 1: Report on the memorandum published from Harrisburg, Pa.

Tax Treatment Gap

Rothman's proposal compares mobile home taxation directly against the Realty Transfer Tax paid on other home types in Pennsylvania. The memorandum frames the gap as a double-taxation problem for mobile homeowners.

If enacted, the proposal would remove yearly property taxes for owners of qualifying mobile homes not permanently affixed to homeowner-owned land. The 6% sales tax paid by buyers of non-affixed units is not addressed in the extraction as changing under this proposal.

The takeaway

Owners and prospective buyers of mobile homes in Pennsylvania should track whether this proposal is formally introduced and which co-sponsors join it. The memorandum describes a proposal that targets only mobile homes not permanently affixed to homeowner-owned real property.