Overview

Every mobile home (manufactured home) owned in Georgia on January 1 is subject to property taxation. Every year on or before April 1, the owner must obtain a mobile home location permit (decal) from the Tax Commissioner in the county where the owner lives in the mobile home.

The permit (decal) must be prominently attached and displayed on the mobile home so that it can be seen from the street. 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 April 1, whichever occurs first. Mobile homes must be returned in the county where they are located unless it is used in connection with an established business located in a different county.

The statement "mobile homes must be returned" means that a return must be filed on the mobile home.

• In those instances where a mobile home is used in connection with an established business, such mobile home shall be returned and the taxes due paid in the county where the business is located.
• In those instances where a mobile home has been moved from the county where it was located on January 1, it shall be returned and the taxes paid in such county, however, the owner may submit reasonable evidence of such tax payment to the Tax Commissioner of the county where the mobile home is now situated and that Tax Commissioner shall issue a mobile home location permit (decal) for that county.
• Where there has been a sale or transfer of a mobile home and the new owner seeks a mobile home location permit (decal) in a county other than that in which the previous owner was required to return the mobile home and pay the taxes due, the new owner, in the absence of satisfactory evidence obtained from the old owner that taxes have been paid, may request from the Tax Commissioner of such county, a certificate indicating that all taxes outstanding have been paid. Upon receipt of the certificate from the new owner, the Tax Commissioner of the county where the mobile home is now situated shall issue the required mobile home location permit (decal).

Mobile Home Regulations

New regulations went into effect January 1, 1998. The responsibility for valuation of manufactured homes shifted from the Georgia Department of Revenue’s Property Tax Division to the local Boards of Tax Assessors. Collection for the taxes also shifted from the Motor Vehicle Department to the Property Tax Department.

The new regulations have added a requirement where any manufactured homes that are not in a specific county on January 1 must secure a location permit (decal) by April 1 each year, or within forty-five (45) days of locating in the county.

Issuance of Permits/Display of Decals

The Tax Commissioner shall give the taxpayer a permit (decal) as evidence of the payment of all outstanding taxes. This permit (decal) must be prominently attached and displayed on the mobile home so that it is visible from the street.

Penalties

Every owner of a mobile home subject to these regulations, in addition to the ad valorem tax due on the mobile home, shall be liable for a penalty of 10% of the tax due or $5, whichever is greater, for failure to make the return and obtain a permit (decal) by April 1 of each year.

Every owner of a mobile home located in the county on January 1 and subject to these regulations, shall be guilty of a misdemeanor if they fail to secure, attach and display on a mobile home the decal that is required by law. Upon conviction, the owner shall be punished by a fine of not less than $25 and no more than $200, except that upon receipt of proof of purchase of a decal prior to the date of issuance of a summons, the fine shall be $25.