Jo Ann North

Property Assessor

I WANT TO ..

• Look at your file data on my property

• Estimate my property taxes

• Learn how the appraisal processes work

• Read about Business Personalty Assessment

• Find a parcel on Metro's online property maps

• Go to Metro Nashville Government's Home Page

Mobile Homes

General

In Tennessee 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 lot or pad in a mobile park where the owner is renting or leasing a space.  Because a mobile home by definition is “moveable”, the possibility exists that it could be located in more than one jurisdiction during any given year. To prevent it from being assessed for taxes more than once, a mobile home is assessed in the county where it is physically located on January 1, no matter how long it remains on site after that date.

Mobile Home Parks

As stated earlier, mobile homes are listed as improvements to the land upon which they are located and are assessed and billed for taxes to the owner of that land.  Prior to 1 March each year, the Assessor of Property furnishes each mobile home park owner in the county with a schedule to list all mobile homes located in their park as of 1 January.  It is the duty of the mobile home park owner to correctly list each mobile home by make, model, size, original cost, etc. and return that schedule, along with certification of any military exemptions to the assessor’s office no later than 1 April.  The Assessor uses the reported information to update the property records for the mobile home park.  When property taxes for that year are billed, they will be based on the value of the land and all of the mobile homes in the park as of that 1 January assessment date.  However, the mobile home owner is responsible for paying the taxes attributed to their mobile home.  At the park owner’s discretion, this can be done in a lump sum or included in the monthly collection of any rents or dues.

Military Exemption

Mobile homes owned by non-resident active duty service personnel in Tennessee on military orders are considered “personal property” in accordance with the Soldiers’ and Sailors’ Civil Relief Act, and therefore are exempt from property taxation.  This applies to a mobile home being used as a residence for its service member owner.  Mobile home park owners must file exemption certificates for qualifying military personnel who own and reside in mobile homes in their parks as of the 1 January statutory date of assessment.