Mobile homes on temporary foundations are assessed as personal property by the Commissioner of the Revenue's Office. Mobile homes assessed as personal property are assessed at the same tax rate as real estate. Under the provisions of Code of Virginia, § 58.1-3522, mobile homes are assessed by square footage. Mobile homes are assessed by the Wingate Appraisal Guide.
Prince George County does not prorate personal property taxes on mobile homes. The tax is based on the ownership and location of the mobile home as of January 1. The Code of Virginia, § 58.1-3518 requires every person owning a mobile home as of January 1 to report such personal property to the Commissioner of the Revenue by completing and submitting the Individual Tangible Personal Property Return (Mobile Homes & Aircraft).
Mobile homes are titled with the Department of Motor Vehicles (DMV). If a mobile home has been sold, disposed of, or moved from Prince George County, please report to the Virginia DMV, either online at dmvnow.com or by phone at (804) 497-7100. Once DMV has been notified, please contact our office at (804) 722-8740.
In some cases, mobile homes may be considered Real Estate and are assessed by the Real Estate Assessor.
The following factors are evaluated to determine if the mobile home is assessed as real estate:
- Land and mobile home are owned by the same person
- Mobile Home is on permanent foundation
- DMV title must be surrendered