Mobile homes on temporary foundations are assessed as personal property. In some cases, mobile homes may be considered real estate and is assessed by the Real Estate Assessor. The following factors are evaluated to determine if the mobile home is assessed as real estate:
- the land and the mobile home are owned by the same person
- the mobile home is on a permanent foundation
- the intention of the owner
Mobile homes assessed as personal property are assessed at the same tax rate as real estate. For fiscal year 2015/2016, the real estate tax rate as set by City Council is $0.99 per $100 of assessed value.
In accord with the Code of Virginia, Section 58.1-3522, mobile homes are assessed by square footage.
The Code of Virginia, Section 58.1-3518 requires that every person owning a mobile home as of January 1 report such personal property to the Commissioner of the Revenue. You may complete the Mobile Home Declaration Form
and mail or fax to the Commissioner of the Revenue.
In the City of Virginia Beach, personal property taxes on mobile homes are not prorated. The tax is based on ownership and location of the mobile home as of January 1.
Mobile homes are titled with the Department of Motor Vehicles. If you have sold or disposed of the mobile home or moved it out of the City of Virginia Beach, the Commonwealth of Virginia requires that you directly inform the Virginia Department of Motor Vehicles either online at dmvnow.com
or by phone at (804) 497-7100.
Other information of possible interest to mobile home owners: The Code of Virginia, Section 58.1-3520; local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes.
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