Manufactured, Modular, and Mobile Homes Qualify for Property Exemptions

The General Assembly approved a bill ten years ago giving owners of manufactured homes a $300 tax credit. When voters approved Amendment 2 , it gave homeowners a $300 tax credit whether they owned a manufactured or site-built home.

The passage of the amendment also led to a special legislative session, where a half-cent sales tax was enacted to replace the lost revenue. But some manufactured homeowners weren't going to receive the tax credit because in some counties mobile homes were listed as personal property rather than real property.

However, if a person owns the mobile home but leases the land it sits on, then the homeowner would receive the credit for the value of the mobile home, but not the value of the property. Thus, today a manufactured homeowner receives the $300 tax credit for the homestead exemption whether they own the land or not.