Tax Advantages of MHP

[Margaret Curtis]

Hi all - Have researched but can't find the answer, so hoping someone here will be able to answer:   Do MHP have any or all of the same tax-advantages as other residential real estate? 

I know you can write off expenses against income, as with other REI, but do MHP depreciate for tax purposes? Land doesn't depreciate, and the homes themselves (if POH) are personal property, not real property, correct? So the homes wouldn't depreciate. Thanks in advance for any help!