A mobile/manufactured home is assessed as of January 2. There are two classifications of mobile/manufactured homes: real property and personal property.

REAL property is a mobile/manufactured home that sits on property owned by the mobile/manufactured home owner.

PERSONAL property is a mobile/manufactured home that sits on land not owned by the owner of the mobile/manufactured home.

Yes, for the most part.

REAL property (as defined above) is assessed as of January 2 of the present year and taxed the following year. Owners are sent a Real Property Tax Statement.

PERSONAL property (as defined above) is assessed as of January 2 of the present year and taxed in the same year. The title holder is sent a Personal Property Tax Statement.

REAL property tax statements are mailed on or before March 31st of each year.

• First half of payment is due May 15th
• Second half of payment is due Oct 15th

PERSONAL property tax statements are mailed on or before July 15th of each year.

• First half of payment is due Aug 15th
• Second half of payment is due Nov 15th
• If the total bill is less than $50, then the full amount is due on Aug 15th

The buyer and seller are required to recording the mobile home transfer of ownership at the Houston County License Center.

Steps to Transfer Ownership of Your Mobile Home

Step 1:

Complete a mobile home transfer form.

Step 2:

Submit your completed mobile home transfer form to the Houston County Treasurer’s office.

Step 3:

Obtain from the Treasurer’s office a letter confirming taxes have been paid on your mobile home.

Step 4:

Submit the following to the Houston County License Center:

• Your letter confirming taxes have been paid
• Your mobile home title

The certificate of title is similar to the ‘Title’ of a motor vehicle. It will contain specific information about size of the mobile/manufactured home along with a Vehicle Identification Number (VIN).

The seller should have this document and complete the transferable portion when completing the sales transaction.

Like with a motor vehicle, if the title cannot be located a copy can be requested at the Houston County License Center.

The mobile home title must be submitted to the Houston County License Center, along with a letter from the Houston County Treasurer confirming taxes have been paid. The Houston County License Center will then process the title transfer into the buyer's name.

The assessor’s office will receive a copy of the Mobile Home Transfer Form from the treasurer’s office. The seller and buyer do not need to contact the assessor’s office regarding the transfer of ownership. If the new owner would like to submit a Homestead Application to the assessor’s office, they may do so via mail, email, or drop-off. The deadline to apply for homestead is December 31 for the following taxes payable year.

If an owner is planning to relocate a mobile/manufactured home, the proper state, county, city, and township authorities should be contacted to obtain the required permit(s). Before a permit can be issued, the owner must obtain a tax clearance form from the auditor-treasurer in the county where the mobile/manufactured home is located. This form is issued to the owner only when all property taxes that are due, or will become due, have been paid. If a mobile/manufactured home is moved without the proper paperwork, the law allows for a fine to be imposed on the mover.