Carroll County Board of Tax Assessors

Manufactured/Mobile Homes

Dealers
Beginning January1, 2000, all mobile home dealers will report the value of their inventory on their Business Personal Property Reporting forms. This form must be POSTMARKED by the post office no later than April 1. Taxes on your mobile home inventory will be billed in October with all other taxes. A totally completed Form PT41 must be filed with the Tax Commissioner's office for each mobile home that is sold. The Tax Commissioner will then issue a current year decal for the mobile home. A decal cannot be issued without the PT. These forms may be obtained at the Tax Commissioner's office.

Individual Owners
The Board of Tax Assessors is required by law to value all mobile homes. Unless your home is "homesteaded" and taxed with your land, you will receive a Mobile Home Bill in January of each year. The bill is due no later than April 1. If you do not agree with the "fair market value" placed on your home, you will have 45 days to file an appeal with the tax assessor's office. The final date to file an appeal will appear on your bill. If you do not file an appeal by that date, your appeal rights will be lost until the following year.

Homestead Exemption on Mobile Homes
If you own the land where your home is permanently located, you own the mobile home, and it is your permanent residence, you may qualify for homestead exemption. Your land and your mobile home will be then taxed together (as any other home) and you will receive a tax bill in October for both. Bring your current mobile home bill to the Tax Assessor's Office and make application for homestead exemption. DO NOT PAY THE MOBILE HOME BILL, BUT YOU MUST NOT OWE ANY DELIQUENT (PRIOR YEARS) TAXES ON YOUR MOBILE HOME. Homestead exemption will reduce the total amount of your property taxes. If you are purchasing your land by a contract for deed, that contract must be recorded in the Clerk of Court's Office in order to qualify for homestead exemption. All other qualifications for homestead exemptions must be met. (See information under Exemptions).

If you plan to move a mobile home into Carroll County from another county or state, in addition to meeting all requirements of the permit office, you must also show evidence that all taxes are current on your mobile home. Taxes are due where home is physically located on January 1. Moving a mobile home without a permit is a code violation and subject to citation and fines. The same criteria must also be met to move a mobile home from one location to another within Carroll County. Call the Community Development Office in Carroll County at 770-830-5861 for further information for relocating a mobile home.