Under Tennessee Law mobile homes are assessed as real property, as an improvement to the land where that mobile home is located. This can be on property owned by the mobile home owner, or on a pad or lot being leased or rented. In order to prevent a mobile home from being assessed in more than one jurisdiction during a given year, the mobile home is assessed in the county where it is physically located on January 1st, regardless of how long it remains on site after that date.
If a mobile home is located in a mobile home park and is owned by an individual, that individual is responsible for taxes owed. Because the mobile home is assessed as an improvement to their property, the mobile home park owner will receive a tax bill that includes the taxes for all the mobile homes in their park. It is up to the property owner to decide how to collect the taxes owed from each mobile home owner.
In December of each year the Assessor’s office will contact all mobile home park owners in the county with a report to list all mobile homes located in their park as of January 1st. It is the duty of the park owner to correctly list each mobile home by make, model, size, original cost, etc., and to return that report to the Assessor’s office no later than April 1st.
If you have any questions regarding why you have received a report, or need assistance with filling your report out, please contact the Assessor’s office.