Mobile and Manufactured Homes

Owners of mobile homes that are located in Macon County on January 1 must pay the ad valorem taxes on the home by May 1 of each year and obtain their location permit at that time. Failure to pay the taxes and obtain the permit will result in a 10% tax penalty, issuance of a citation for appearance in Macon State Court or possible sale of the mobile/manufactured home.

Mobile home owners desiring to declare a different value from the existing value on their mobile home must file an appeal in writing with the Board of Tax Assessors within 45 days of the mailing of their tax bill.

For further information regarding property taxation in Georgia, please visit the Georgia Local Government Services Division website.