Friends -
My understanding is MHs are 27.5 year property. That said, they can be cost segregated. The appliances, flooring, curtains/blinds can all be depreciated on shorter schedules (5 years, I believe). Ask your CPA. Still, cost segregating the purchase of a mobile home yields nothing like the tax benefits of cost segregating the purchase of a mobile home park.
With mobile homes, you’ll still probably be left with 60% - 90% of the acquisition value being the long-term 27.5-year property; very little of a MH can be depreciated quickly.
My 2 cents worth. Your mileage may vary. (And if it does, please tell us by how much and why!)
-Jefferson-