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Mobile Home Location Permits - Taxpayers locating a mobile home must apply to the county tax commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and April 1.

Some counties may have assigned location permits to another office.

Please check with your county tax office for verification.

Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit.

Mobile Home Returns - Owners of mobile homes that are located in the county on January 1 must return the mobile home for taxation to the county tax commissioner on or before April 1 of each year at the same time they apply for the location permit.

Every holder of a long-term note secured by real estate must have the security instrument recorded in the county where the real estate is located within 90 days.

Gilmer County is on the 12-month staggered registration system.

Vehicle tags are sold at 1 Broad Street, Suite 105, Ellijay, GA 30540. Motor vehicle tags can be purchased on the website at

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Refund claims must be initiated within three years from date of payment.

If the vehicle is owned by more than one person, then the birthday of the person's name that appears first on the title is used to determine the registration period.