Further complicating the issue, Alexander says, is that some local taxing authorities apply the same assessment methodology regardless of whether the statute calls for taxing a home as real or personal property. In lieu of taxing homes as personal property, some states impose a license fee or a fee in lieu of a tax. And some states, he says, do not address classification on a statewide basis, apparently leaving the decision to local policymakers. The attached Georgia State report is based on a survey of state tax officials conducted in May 1998. The table's entry for Ohio is outdated.
Otherwise homes are subject to an annual manufactured home tax.
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