Taxpayers locating a mobile / modular home in Athens-Clarke County must register and apply to the tax commissioner for a location decal within 30 days of permanent placement of the home in Athens-Clarke County. They must then renew registration annually between January 1 and April 1.
Mobile homes that are temporarily located in Athens-Clarke County and are owned by a business that is not located in Athens-Clarke County should notify the Board of Assessors of their presence to avoid being cited for failure to apply for the location permit.
Mobile / Modular Home Returns
Owners of mobile homes that are located in Athens-Clarke County on January 1 must return the mobile home for taxation to the tax commissioner on or before April 1 of each year at the same time they apply for the location permit. Failure to file the required return will result in a 10% tax penalty.
It should be noted that there are two opportunities for a mobile / modular homeowner to appeal their valuation, one is during the return period and the other is within 45 days of when the bill is mailed. Bills for mobile / modular homes in Athens-Clarke County are usually mailed January 2.