Owners of mobile homes that are located in Pierce County on January 1 must pay the ad valorem taxes on the home by May 1 of each year and obtain their location permit at that time. Failure to pay the taxes due and obtain a permit will result in an addition of 1% interest per month and a 10% penalty and possible issuance of a citation for appearance in Pierce County Magistrate Court. Mobile home owners that wish to declare a different value from the existing value on the home must file a tax return with the Board of Tax Assessors between January 1 and April 1. Mobile homes being moved into or within Pierce County must be moved by a licensed mover. You must obtain a moving permit from the Planning Commission. Please navigate to the Community Development section for more information.