Mobile Home Registration
Mobile Home Location Permit
Taxpayers locating a mobile home in Pickens County must apply to the Tax Commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and May 1. There is a 10% penalty for late payment. The decal must be prominently attached and displayed on the mobile home.
Mobile home owners that qualify for homestead exemption must also obtain a mobile home location permit on or before May 1 from the Tax Commissioner’s Office.
Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the Board of Tax Assessors of their presence to avoid being cited for failure to apply for the location permit.
Mobile Home Returns
Every mobile home owned in Georgia on January 1 is subject to property taxation. Owners of mobile homes that are located in the county on January 1 must return the mobile home for taxation to the Tax Assessor on or before May 1 of each year at the same time they apply for the location permit. The qualifications for exemptions is the same as for other property.