Mobile Homes

Assessment

According to Tennessee law, mobile homes are considered as an improvement to the lot/land thay are located on, and are assessed as real property. It does not matter if the home is owned or leased by the mobile homeowner, it will be valued all the same.

Mobile home assessment is done annually beginning January 1st in the jurisdiction/county it is physically located, regardless of how long it stays in that location for the rest of the year.

If the homeowner is a non-resident, active-duty service member in Tennessee on military orders, the home itself is considered personal property and is exempt. Information about this can be found in the Soldiers and Sailors Civil Relief Act.

Reporting

Because mobile homes are improvements to a piece of property, mobile home parks are responsible for reporting what structures are on their land no matter if the resident or management owns the home itself. Park owners will be mailed a reporting form by March 1st each year to list all mobile homes located in their park as of January 1st, including several details about the homes themselves:

• Make
• Model
• Year
• Size
• Original Price
• Ownership status (if park owner/resident is home owner)
• Applicable exemptions w/documentation

These reports are due to the Property Assessor no later than April 1st.

It is up to the park owners regarding how they charge residents for taxes, such as charging per home, including the cost in the lease, splitting the lump sum evenly between residents, or any other method of distribution.