Changes in State Tax Policy to Affect Campers, Travel Trailers

Bedford County Assessor of Property Ronda Clanton wants to inform Bedford County property owners that her office will be assessing campers and travel trailers as part of the property tax appraisal and assessment for tax year 2025.

NOT ALL campers on the property will meet the qualifications to be assessed and taxed. In 2024, the Tennessee General Assembly made changes to Tennessee Code Annotated 67-5-501. As a result, some camper/travel trailers are now subject to real property taxation in Tennessee. AGAIN, NOT ALL CAMPER/TRAVEL TRAILERS will meet the qualifications to be assessed and taxed.

According to T.C.A. 67-5-501(7):

"Movable structure" includes a mobile home or such other movable structure that is constructed as a trailer or semitrailer and designed to either be towed along the highways or to be parked off the highways, and that may be used, temporarily or permanently, as a residence, apartment, office, storehouse, warehouse, or for any other commercial or industrial purpose[.]

This law affects the entire state of Tennessee and not just Bedford County. The 2025 tax year will be the first time that campers/travel trailers will be assessed for property tax purposes in Bedford County.