Taxes & Costs
Mobile Home Taxes in Virginia: Personal Property vs. Real Estate
How your mobile home is taxed in Virginia tells you a great deal about its legal status. And your tax bill is often the fastest way to find out whether the home is personal property or real property.
Two different bills, two different offices
A titled manufactured home that has not been converted is generally assessed as personal property by the local commissioner of the revenue or equivalent office, and billed by the treasurer.
A home converted to real property is assessed with the land and appears on the real estate assessment.
Virginia's independent cities and counties administer these separately. A Danville mailing address may be billed by the City of Danville or by Pittsylvania County depending on which side of the line the home sits.
Why sellers should check
Your bill is evidence. If you are still receiving a separate personal property bill for the home, it is very likely still titled through DMV. If the home shows up inside your real estate assessment, conversion has probably happened.
Neither conclusion is definitive on its own (the land records and DMV are the authoritative sources) but it is a five-minute check that saves weeks.
Delinquency and vacant homes
Taxes accrue whether or not anyone lives in the home. Owners of long-vacant homes are frequently surprised by the accumulated balance.
Delinquent amounts generally have to be settled at closing, so knowing the figure early keeps the number you are quoted honest.
Local rates vary widely
Personal property tax rates and assessment methods are set locally in Virginia, so two identical homes in adjacent localities can be taxed differently.
Check with the commissioner of the revenue in your specific county or city rather than relying on a statewide figure.
Where this comes from
- Local commissioner of the revenue / treasurer: Assessment and billing for personal property and real estate in each Virginia locality.
This is general information about Virginia law and process, not legal advice. Confirm details for your own situation with the DMV, your local circuit court clerk, or a Virginia attorney.