Mobile Homes that are not classified as Real Property are taxed as Personal Property in the State of North Carolina.
To be classified as Real Property the Mobile home must be:
- On a permanent foundation
- Have all wheels, axles, and tongue removed and
- Have matching names on the title and land
A moving permit must be obtained from the county to relocate a mobile home. The moving permit can only be provided upon full payment of all property taxes.
There is no charge for the mobile home moving permit. You must complete the Mobile Home Moving Permit Application, available through the Forms link at the top of the page. The completed application has to be brought in person to the Assessor’s office for approval and then to the Collector’s Office to obtain the actual moving permit.