Property Assessments & Mobile Homes
How mobile homes are assessed in Tennessee
In Tennessee, mobile homes are assessed as real property, which means they are treated as an improvement to the land where the home is located — even if the land is rented or located in a mobile home park.
The mobile home itself is taxable property, regardless of who owns the land beneath it.
The most important date: January 1
January 1 is the official assessment date each year.
Because mobile homes can be moved, the law establishes one clear rule to prevent double taxation:
A mobile home is assessed in the county where it physically sits on January 1, even if it moves later in the year.
This ensures the home is only taxed in one jurisdiction for that tax year.
Who receives the tax bill?
The mobile homeowner is responsible for the property taxes on the home.
When a mobile home is located inside a mobile home park, the process works a little differently:
- The park owner receives one tax bill that includes the taxes for all mobile homes in the park.
- The park owner then collects the tax amount from each homeowner (either as a lump sum or as part of lot rent or dues).
This system allows mobile homes to be assessed and billed consistently across the county.
Military exemption
Mobile homes owned by a 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.
Important dates for mobile home park owners
To ensure every mobile home is assessed fairly and accurately, mobile home park owners have annual reporting requirements.
By March 1
Our office provides each park owner with a reporting form.
By April 1
Park owners must return the completed report listing every mobile home located in the park as of January 1.
The report includes information such as:
- Make and model
- Size and year
- Ownership information
- Military exemption documentation (if applicable)
Providing accurate information helps us maintain fair and equal assessments for everyone.
How mobile home values are determined
The price paid for a mobile home does not always reflect its market value. For example:
- Repossessions or distressed sales
- Family or private sales
- Sales that include land, furniture, or other items
- Discounts or financing incentives
Because of this, our office uses standardized appraisal methods to determine value.
Mobile homes are assessed using uniform schedules based on:
- Size and construction quality
- Age and depreciation
- Market trends and sales data
This approach ensures that similar homes are valued consistently across Cumberland County and that every taxpayer is treated fairly.