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Manufactured Home Location Permits

Owners of manufactured homes that are located in Stephens County on January 1 must return the manufactured 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 manufactured 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 manufactured homes in Stephens County are usually mailed at the end of December.

For information about relocating a manufactured home please see our Manufactured Home Info Pamphlet.

Important Notice for Manufactured Homes

Pursuant to O.C.G.A. 48-5-493. (a) (1) It shall be unlawful to fail to attach and display on a Manufactured Home the decal as required by Code Section 48-5-492. (2) Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $100.00 nor more than $300.00, except that upon receipt or proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $50.00.