制造的房子

所有人造房屋, except those that are homestead or being taxed with the land, must display a current decal on or before April 1 each year. 这项法律适用于位于县城建制和非建制地区的人造房屋. 贴花有助于识别，并作为证据，证明没有未付税款的制造的家. 贴花应该贴在房子的位置，这样当税务评估员来检查房子时，他们就能很容易地看到. Decals from previous years do not have to be displayed on the manufactured home, only the decal for the current year.

人造房屋业主将根据他们在1月1日所拥有的人造房屋在整个纳税年度中收取费用. If a person trades in one manufactured home for another during the year, that person would pay taxes on the original home for that year, and would pay taxes on the new one the following year. 税单是根据房屋的公平市场价值(由税务评估员办公室确定)和管理当局每年设定的当前英里率计算的. 用于计费目的, 人造房屋分为宅基地式和非宅基地式两种. 宅基地制造的房屋是业主已经申请并正在获得土地和房屋的宅基地豁免的房屋. Non-Homestead manufactured homes are those which are not receiving the exemption.

宅地豁免

标准的宅基地免税额是从土地和房屋的评估价值中扣除2,000元. The assessed value in Georgia is always 40 percent of the fair market value, and is the value to which the millage rate is applied on the bill. 这意味着获得标准宅基地豁免的房主按2美元的评估价值纳税,000 less than it would be without the exemption. Assuming a millage rate of 20.50, this would mean a savings of $41 on the same value if the exemption is applied.

To qualify for homestead exemption for a given year, 人造房屋及其所在的土地必须为同一人所有, 并且该人必须在豁免年度的1月1日住在人造房屋中. 申请宅地豁免的截止日期是申请当年的4月1日. You may be eligible for an additional exemption over the standard $2,000 if you meet certain age and income requirements. 如果您希望申请宅地豁免，或者您的身份不符合要求，请与评税主任办公室联系, 所有权, 或者居住权已经改变，因为这种状态影响了制造房屋的收费方式.

税务账单

Non-Homestead manufactured home bills are mailed out each year in January, and these bills are due by April 1 , which is also the deadline for displaying the decal. Upon payment of this bill, the owner receives a decal for the current year.

宅基地制造的房屋与非宅基地制造的房屋的收费方式不同, since they are taxed together with the land they occupy instead of individually. For a homestead manufactured home, the manufactured home value is added to the value of the owner’s land. When the owner receives his property tax bill, 该费用是根据该年1月1日制造房屋和土地的价值计算的. 
除非申请宅地豁免，否则纳税人将收到土地和移动房屋的单独账单.

Vacant and Abandoned 制造的房子

Georgia law requires that manufactured homes not being taxed with the land, even those which are not being used or are used only for storage, must display a current decal each year by April 1. 如果你拥有一个废弃的人造房屋，它的状况很差，并且觉得它在税收方面的价值过高, 您必须在4月1日前联系税务评估员办公室，以便我们检查房屋并重新考虑该纳税年度的价值. 只有在税务评估办公室认为活动房屋已被废弃或毫无价值的情况下，才会从税务摘要中完全删除. 无论如何, 房屋必须由税务评估员办公室的一名成员检查，以便我们确定其应税状态和价值.

Moving 制造的房子 without a Decal

搬动没有当前标识的人造房屋是违法的. Before attempting to move a manufactured home, even if it is being moved out of the county, make sure all taxes are paid and that the home is displaying a current decal. Georgia law provides for a fine of up to $1,000 for anyone convicted of moving a manufactured home without a current decal.

制造的房子 Moved from Other Counties

任何希望在桃县注册并获得以前位于另一个县的人造房屋的贴花的人，必须首先提供在该县已缴纳当前税款的证明，并且必须获得规划和分区的位置许可.  Also, there are restrictions on size, etc. of a mobile home that can be moved into or moved within the county.  The title must also reflect the present owner’s name.  然后，制造的房屋可以在桃县适当地登记纳税，并免费提供当年的贴花. The owner will get a tax bill for the home the following year, provided the home is still in 桃县 on Jan 1.

Buying and Selling 制造的房子

Any time a manufactured home is bought or sold, 买方或卖方应立即与税务评估办公室联系，提供所需信息，以便税务记录可以更新以反映变化. When registering a manufactured home for taxes, a person should provide proof of 所有权 in the form of a Title. 如果您收到了在1月1日之前售出的人造房屋的税单, contact the tax assessor’s office (478-825-5924) with the purchaser’s information. 更改制造房屋产权上的名称并不会自动更改税单上的名称. 业主有责任将影响其税务记录的任何变化通知评税主任办公室, as well as any changes in address.

Please be aware that when buying a used manufactured home from another party, 在未缴完税款之前，新业主不能收到制造房屋的当前贴花, 如果有任何, 已付款. Tax liability for manufactured homes are always transferred to the current owner. 如果您购买的是二手制造房屋，您应该通过联系税务专员办公室来确定该制造房屋是否有未缴税款.

The only way to legally transfer 所有权 of a mobile home, 不论年龄大小, 是转让所有权吗.  Every mobile home, 不论年龄大小, must have a title.

房屋价值

税务评估办公室负责每年确定您的制造房屋的公平市场价值. 这个价值应该反映你在纳税年度的1月1日制造房屋的价值，包括任何甲板的价值, 门廊, or other additions or other improvements to the home. If you have a question about your value or feel that it is excessive, contact our office so that we may reconsider the value. The deadline to appeal non-homestead manufactured home values is April 1. 有关自行建造房屋的上诉价值的说明已印在物业税评估通知书上, which is mailed in the summer. 非宅基地建造房屋的从价税通知也可作为税单同年的评估通知.

在将人造房屋迁移到县城的非建制地区之前，请确保所有分区要求都已满足，并且已获得人造房屋许可证.

有关注册人造房屋需要哪些文件的信息, please contact the 桃县 纳税评估 Office at 478-825-5924.