Any moveable structure attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one utility service such as electricity, natural gas, water, or telephone is assessed by the Assessor for tax purposes as real property (improvement to the land where located). In cases where a moveable structure or mobile home is attached to land occupied and used as a trailer in a mobile home park, the structure is billed separately from the land. The owner of the structure is responsible for the tax. The owner of the land is granted a lien against the moveable structure to secure the payment of the municipal and county taxes.
House trailers or mobile homes owned by nonresident military service personnel on active duty in the state pursuant to military orders are immune from state taxation.
To receive a military exemption on a house trailer or mobile home, a Statement of Service must be submitted to the Shelby County Assessor of Property in order to have mobile home property exempted from property taxes for the coming year. This form is generally submitted to the mobile home park owner, who notifies the Shelby County Assessor.