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​​​​​Mobile homes must be titled and registered with the N.C. Division of Motor Vehicles in a similar manner as a vehicle.
See N.C. Gen Stat. 20-109.2. After recording with DMV, the affidavit must be recorded with the Register of Deeds of the county where the real property is located. Once recorded with the Register of Deeds, the mobile home becomes an improvement or fixture to the real property.
In North Carolina, modular homes become part of the real property at the time of installation. In contrast, manufactured housing generally starts out as personal property.
An affidavit of affixture is a recorded legal document that certifies the manufactured home is permanently affixted to the land. This makes it real property which is required if youre looking to get the manufactured home financed with an FHA loan.
(b) The declaration of intent, deed, deed of trust, or other instrument shall contain a description of the manufactured home, including the name of the manufacturer, the model name, if applicable, the serial number, and a statement of the owners intention that the manufactured home be treated as property.
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North Carolina State law requires a moving permit be issued each time a mobile home is moved. Permits are issued in the Tax Office only after proof that all current and back taxes for the mobile home are paid in full.
Fifty percent (50%) of the sales price of each manufactured home or modular home sold at retail, including all accessories attached when delivered to a purchaser, is subject to the general 4.75% State rate of sales and use tax.

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