Mobile/Modular Home Taxes

"Mobile home," according to OCGA § 8-2-131(2), as well as "modular home" both refer to a type of manufactured home.

If you currently own one of these in Emanuel County or plan to own one of in the future, here's what you need to know:

You must obtain a permit.

Before setting up a new mobile home, you’ll need to go through the Emanuel County Building Inspection and Code Enforcement Department for a permit. This is a one-time process, and the current year’s taxes must be paid in full before you can complete it.

You must obtain a mobile home tag.

To get a "tag," formally known as a mobile home decal, you'll have to pay your taxes to the tax commissioner's office. This tag must be attached to the home in an easily visible location, and you'll need to renew it every year when you receive your property tax bill. Payment is due by April 1, and the cost will be dependent upon your home's value as determined annually by the tax assessor's office through site visits.

You must file a mobile home return.

Every mobile or modular home located in the county as of January 1 must be returned for taxation by May 1 each year. Failing to file your return by May 1 can result in a 10 percent tax penalty.

You can appeal your valuation.

If you believe your mobile home’s valuation is incorrect, you can file an appeal during the return period before May 1 or within 45 days of receiving your tax bill, which is typically mailed out on January 2.

More Code Requirements

For a detailed breakdown of all the rules governing mobile and modular homes in Emanuel County, including inspection requirements and decal display, refer to Section 34-38 of the Emanuel County Code of Ordinances.