Mobile home titles in Georgia

Georgia titles a manufactured home through the Department of Revenue and taxes it through an annual ad valorem return with a location-permit decal until it is affixed to owned land and converted to real property. The information below describes how the law generally works; anyone with a specific title or tax question should consider consulting a licensed attorney in Georgia.

What the statute says

A manufactured home is titled by the Georgia Department of Revenue under the state's certificate-of-title law (O.C.G.A. Title 40, Chapter 3), and ownership transfers through the certificate of title. For taxation, a mobile home is returned and taxed for ad valorem purposes in the county where it is located, and the owner must obtain a current-year location permit and display the decal (O.C.G.A. §48-5-492). When a home is permanently affixed to land the owner owns, the certificate of title can be surrendered and cancelled so the home is treated as part of the real estate and taxed as real property.

How it works in general

A Georgia manufactured home starts as titled personal property: the owner holds a Department of Revenue certificate of title, and a sale transfers that title. While the home sits on a rented park lot it is returned for ad valorem tax in the county and must carry a current-year location-permit decal. When the owner permanently affixes the home to land they own, the title can be cancelled so the home becomes part of the real estate, conveyed and taxed with the land. The certificate of title, the annual decal, and the county tax records are the key documents.

Common scenarios

General examples Georgia residents commonly encounter:

• A home sits on a rented park lot. It is titled personal property, taxed ad valorem, and must display a location-permit decal (O.C.G.A. §48-5-492).
• An owner affixes the home to land they own. The title can be cancelled so the home is treated as real property (O.C.G.A. title 40, ch. 3).
• A home changes hands. Ownership transfers by reassigning the Department of Revenue certificate of title.

Other authorities that may apply

The certificate-of-title law (O.C.G.A. Title 40, Chapter 3) and the mobile home ad valorem provisions (O.C.G.A. §48-5-440 et seq., §48-5-492) govern titling and taxation, administered by the Department of Revenue and the county tax commissioner; the Office of Insurance and Safety Fire Commissioner oversees installation, and the home is built to the federal HUD code. The certificate of title, the decal and tax records, and any financing documents also control.