Mobile Home Move Guide

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NC Mobile Home Moving (Tax) Permit: How to Get It in Any of the 100 Counties

Updated 2026-10-28. Last verified against the sources below: October 28, 2026. General information, not legal advice; rules and fees change, so it may be out of date. The issuing office's current rules control.

Before a mobile or manufactured home can move in North Carolina, it needs a tax permit from the tax collector of the county where the home sits now105-316.1. The law covers manufactured homes too105-316.7. It's the permit people most often miss.

Who needs it

The owner, or anyone moving the home for the owner. Manufacturers, retailers, and licensed carriers don't have to obtain it themselves, but a transporter must make sure it's displayed105-316.1. Lienholders repossessing a home follow a separate path105-316.2.

What to bring

  1. Proof that property taxes you owe are paid, or that none are due, or a showing that the move won't put collection at risk105-316.2.
  2. Owner's name and address; where the home is now; where it's going; the carrier's name and address105-316.2. Many counties also ask for make, model, size and serial (VIN) number.

Budget for it: current-year taxes not yet billed are figured "as in the case of prepayments"105-316.3, so you may have to prepay this year's tax to get the permit.

Cost and display

The permit is free105-316.3. It must be displayed in a clearly visible spot near the rear license tag for the whole trip105-316.1. Moving without one is a Class 3 misdemeanor for the owner and for the transporter, and officers hold the home until it's sorted out105-316.6. More background from UNC's School of GovernmentSOG.

How to find your county tax office (all 100 counties)

  1. Use the NC Department of Revenue's county page, which links to each county's tax office pagesNCDOR, or its printable list of all 100 county assessors with address and phoneNCDOR list. In many counties the assessor and collector are the same "Tax Administration" office.
  2. On the county site, look for "mobile home moving permit" or "manufactured home moving permit". Many counties post a form; others issue it at the counter.
  3. Call ahead: ask for the tax amount to be paid, accepted payment types, and whether the home must be listed for the current year.

Moving between counties? Get the tax permit from the county the home leaves, and keep a copy for the destination county's setup permit office; many ask for it.

Sources

  1. N.C. Gen. Stat. 105-316.1, tax permit required to move mobile home. https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-316.1.pdf
  2. N.C. Gen. Stat. 105-316.7, definitions (mobile home includes manufactured homes). https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-316.7.pdf
  3. N.C. Gen. Stat. 105-316.2, requirements for obtaining permit. https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-316.2.pdf
  4. N.C. Gen. Stat. 105-316.3, issuance of permits (without charge; current-year taxes as prepayment). https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-316.3.pdf
  5. N.C. Gen. Stat. 105-316.6, penalties (Class 3 misdemeanor). https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-316.6.pdf
  6. UNC School of Government, Coates' Canons: Mobile home moving permits. https://www.sog.unc.edu/blogs/coates-canons/mobile-home-moving-permits-0
  7. NC Department of Revenue, Property Tax: Counties (links to county tax pages). https://www.ncdor.gov/taxes-forms/property-tax/property-tax-counties
  8. NC Department of Revenue, North Carolina County Assessors List (address and phone for all 100 counties). https://www.ncdor.gov/taxes-forms/property-tax/north-carolina-county-assessors-list

Sources checked October 28, 2026. Rules change; confirm with the office named before you move.