Mobile Homes

 

Individuals:

•Steps to Move a Mobile Home into Cabarrus County:
1. Start with the Tax Assessor’s Office and complete the “Manufactured Housing Information Required for Permit” form.
 2. Taxes in the owner’s name must be paid and the Tax Collection Department must approve the above mentioned form.
3. Proceed to the Building Inspection department for permits.
 
•As the owner of a manufactured home that is not considered real property it will be the owners’ responsibility to list the mobile home on the Personal Property Listing Form the first January after purchase and each year thereafter. The owner will need to provide the year, make, size, VIN number, and location address of the home. Please see LISTING REQUIREMENTS to print a copy of this form.
 

Pursuant to North Carolinas General Statute 105-316.1(a) it is unlawful for any person to remove or cause to be removed any mobile home situated at premises in this State without first obtaining a tax permit from the tax collector of the county in which the mobile home is situated.

 
•Steps to Move a Mobile Home out of Cabarrus County: 1. Contact the Tax Assessor’s Office to obtain proof of tax listing. 2. Once information is obtained from the Assessor’s proceed to the Collections department where it will be verified that all taxes have been paid current on the Mobile Home. If taxes have been paid, a Mobile Home moving permit will be issued. If taxes are due, payment in full must be paid in order to obtain the permit.
 
  •Steps to Appeal the Value of a Personal Property Mobile Home:  The value of a personal property mobile home must be appealed within 30 days of the original billing date to be considered. The value placed on the tax bill is based on market value for the year and size of the home as of January each year. Since there are so many factors that can affect a purchase price a bill of sale alone cannot be used as a basis for appeal. When appealing the value please include specifics of damage to the home, photos of the damage, or current estimates of repair to the damage.
 

 

Mobile Home Park Owners:

North Carolina State Law defines a mobile home park or storage lot is defined as: three or more rented or leased spaces.
 
•If you are a new owner please contact the Tax Assessor’s office with information on the name of the park, location, mailing address, and number of spaces available. The owner of a park is required by law to submit a report each year to the Tax Assessor’s Office by January 15th. This report must contain the address of the mobile home, the name and mailing address of the owner, and the year, make, and size of the home.
 

If you have any questions concerning Mobile Home Taxation in Cabarrus County, please contact the County Assessor's Office at (704) 920-2166.