Mobile Homes

Mobile Homes

Registration of Mobile Homes:

There are two categories of mobile homes, personal and real. A personal property mobile home is a mobile home that is taxed alone without the property. A real property mobile home is taxed with the land and may qualify for a homestead exemption. The following are items needed when registering either type of mobile home.

Personal Property Mobile Homes

  • Purchase Agreement, Title, or Bill of Sale - This includes a complete description and a serial number of the mobile home unit(s).
  • Permit - This document is obtained through the Planning and Zoning Office at the Government Center in Evans, or from City Hall if the mobile home is to be located within the city limits of either Grovetown or Harlem.
  • Name of Property Owner
  • Tax receipt for the current year or shipping invoice if the mobile home is newly manufactured.

Real Property Mobile Homes

  • Purchase Agreement, Title, or Bill of Sale - This includes a complete description and a serial number of the mobile home unit(s).
  • Permit - This document is obtained through the Planning and Zoning Office at the Government Center in Evans, or from City Hall if the mobile home is to be located within the city limits of either Grovetown or Harlem.
  • Warranty Deed - A copy of the Warranty Deed and/or Plat Record.
  • Tax receipt for the current year or shipping invoice if the mobile home is newly manufactured.

Heavy Duty Equipment

Heavy-duty equipment purchased from a dealer by an individual or business is subject to ad valorem tax in the year of purchase. Within 30 days of the end of the month in which the purchase was made, a return must be completed and submitted to the Tax Commissioner.

Tax is computed based on 40% of the purchase price, times the millage rate, times 33 and one-third percent, and is then prorated for the number of months remaining in the calendar year.

Timber Tax

Beginning January 1, 1992, all timber harvests or sales must be reported on Department of Revenue form PT-283T. There are three different reports of timber tax:

  • Single Lump Sum Sale of Timber - A lump sum sale is one where the total price paid for the timber is paid all at once, normally up front. The purchaser of the timber must remit the taxes and the PT-283T form to the Tax Commissioner within 5 business days of purchase.
  • Quarterly Summary of Timber Sold by Unit Price - A unit price sale is one where the purchaser pays the seller for the timber as it is cut based on volumes of wood harvested. Since these transactions occur at various intervals during the term of the contract, the law does not require a PT-283T report to be filed each time payments are made, rather a quarterly report of timber harvested during the quarter is all that is necessary. The purchaser of the timber must complete, sign and submit two copies to the seller and one copy to the Board of Assessors within 45 days after the end of the quarter. The seller must sign and submit one of the copies to Tax Assessors within 60 days after the end of the quarter. The seller will be billed by the Tax Commissioner for taxes due.
  • Quarterly Summary of Timber Harvested by Owner - Standing timber that is harvested by the owner of the underlying land must be reported as Owner Harvests. The owner must complete and submit one copy to the Board of Tax Assessors within 45 days after the end of the quarter. The owner will be billed by the Tax Commissioner for taxes due.

The PT-283T form can be obtained in the Columbia County Tax Assessor's Office. The Tax Assessor's telephone number is 706-312-7474.