Mobile homes are an important source of affordable housing in North Carolina. Statistics from the 2000 United States Census indicate that manufactured homes make up 16.4 percent of living units in the state and provide homes for 1.3 million people. However, mobile home owners often do not enjoy the same rights and benefits as other homeowners. For example, site-built homes are always treated as real estate, whereas manufactured homes often are considered personal property. The difference affects how manufactured housing is sold, appraised, financed, sited, and taxed. The authors examine these differences and suggest what can be done to change the perception.