Contrary to what many people believe, Mobile Homes are taxable in the State of Georgia   (O.C.G.A. 48-5-490). This is true of singlewides, doublewides, mobile offices, mobile homes on piers, mobile homes on foundations, mobile homes used for storage purpose, etc, etc.


    However, with certain exceptions, what are commonly referred to as "Mobile Homes" (Technically these are now called manufactured homes. ) are considered a category of personal property -- not real estate. As such, a manufactured home is not typically included in the assessment and taxation of houses, land, and other such kinds of real estate; rather, they are assessed and taxed separately.


    For land owners this can have certain advantages. For instance, if you allow a parent or adult child to put a manufactured home on your land, the value of the home is not reflected in your tax assessment or property tax bill. Instead a separate assessment and bill on the home is sent to home's owner of record.


    This can have advantages to the owner of the manufactured home as well. If you rent a lot in "trailer" park, or your home is located on the property of a relative or friend, then you can be certain that the property taxes you pay are on your home ... not anything that belongs to your landlord.


    It is the responsibility of the Assessors Office to maintain a record of manufactured homes, their makes and models, and their amenities. Further, it is our responsibility to appraise these structures for tax purposes and to provide the assessment derived from that valuation, as well as the name and address of the home's owner of record, to county Tax Commissioner.