Mobile Homes

​​​Mobile homes on temporary foundations are assessed as personal property by the Commissioner of the Revenue's office. 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:

    • ​​​​​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 taxed at the same rate as real estate. The real estate tax rate is set by City Council and may change from year to year.  For FY21 (July 1, 2020 - June 30, 2021),  the general tax rate is $.99 per $100 of assessed value. (See the Real Estate Assessor's tax rate page.)

Under the provisions of the Code of Virginia, § 58.1-3522, mobile homes are assessed by square footage.

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 Mobile Home Declaration Form to the Personal Property Taxpayers Division of the Commissioner of the Revenue.

​Virginia Beach 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.

Mobile homes are titled with the Virginia Department of Motor Vehicles (DMV). If a mobile home has been sold or disposed of or moved from the City of Virginia Beach, the Commonwealth of Virginia requires that you directly inform the Virginia DMV either online at dmvnow.com or by phone at (804) 497-7100.

Read Code of Virginia, § 58.1-3520 for information regarding local permit requirements about moving a manufactured home to the place where it will be used and required ​payment of property taxes before moving manufactured homes.

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