Every mobile home owned in Georgia on January 1 is subject to property taxation.
Every year on or before May 1 the owner must obtain a mobile home location permit
from the county tax collector or county tax commissioner in the county where the
Mobile home owners that qualify for homestead exemption must obtain a mobile home
location permit on or before May 1 from the county tax collector or
county tax commissioner in the county where the owner lives.
The decal must be prominently attached and displayed on the mobile home. The mobile
home must be returned for taxation and the taxes paid at the time of application
for the mobile home permit, or at the time of the first sale or transfer of the
mobile home after December 31, or on May 1, whichever occurs first.
A mobile home must be returned in the county where it is located unless used in
connection with an established business located in a different county, in which
case it should be returned in the county where the business is located.
O.C.G.A. 48-5-490. - 48-5-495.
For information about the valuation of mobile homes in your county, contact the
County Board of Tax Assessors.
For more information on obtaining a mobile home location permit, see that topic
for the county on our County Ad Valorem Tax Facts
Additional Contact Information:
Contact the County Tax Commissioner's office
for more information on billing and collection of property taxes.
Contact the County Board of Tax assessor's office
for more information on property assessment values and appealing a property assessment.
Mobile Home Regulations effective 1/1/98
Dealer's Statement of Sale of Mobile Home
County Ad Valorem Tax Facts