# N.J. Stat. § 54:4-1.5: Manufactured homes subject to taxation as real property

> New Jersey · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.5

## Section

- **Citation:** N.J. Stat. § 54:4-1.5
- **Heading:** Manufactured homes subject to taxation as real property
- **Jurisdiction:** New Jersey
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NJ Code / Title 54 / Chapter 4 / Section 4-1.5

## Text

a. Except as otherwise provided for in subsection b. of this section and in P.L.1982, c. 220 (C. 54:4-23a), a manufactured home shall be subject to taxation as real property under chapter 4 of Title 54 of the Revised Statutes when that home: (1) Is affixed to the land on which it is sited by a permanent foundation; or (2) Is affixed to that land by a nonpermanent foundation and connected to utility systems in such manner as to render the home habitable as a dwelling unit on a permanent basis. b. A manufactured home which is installed in a mobile home park shall not be subject to taxation as real property. L.1983, c. 400, s. 4, eff. Dec. 22, 1983.

## Nearby sections

- [N.J. Stat. § 54:4-1 Property subject to taxation.](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.md)
- [N.J. Stat. § 54:4-1.1 Pending litigation unaffected; effect on existing assessment, lien, or obligation to pay taxes; omitted property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.1.md)
- [N.J. Stat. § 54:4-1.2 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.2.md)
- [N.J. Stat. § 54:4-1.4 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.4.md)
- [N.J. Stat. § 54:4-1.5 Manufactured homes subject to taxation as real property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.5.md)
- [N.J. Stat. § 54:4-1.7 Sales tax; imposition on manufacturer's invoice price of manufactured home on first sale](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.7.md)
- [N.J. Stat. § 54:4-1.8 Trailers; inapplicability of act](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.8.md)
- [N.J. Stat. § 54:4-1.9 Transfer inheritance and estate tax; application to manufactured homes](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.9.md)
- [N.J. Stat. § 54:4-1.10 Tax exempt real property; activity conducted for profit; tax liability of private party](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.10.md)
- [N.J. Stat. § 54:4-1.11 Procedures for administration of tax](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.11.md)
- [N.J. Stat. § 54:4-1.12 Storage tank deemed real property](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.12.md)
- [N.J. Stat. § 54:4-1.13 Short title](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.13.md)
- [N.J. Stat. § 54:4-1.14 Findings, declarations](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.14.md)
- [N.J. Stat. § 54:4-1.15 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NJ_T54_C4_S4-1.5. Check the current official text before relying on it. Not legal advice.