Miss Gibbons's House is a house a little on the outskirts of Mystic Falls near the woods. It was also where the tomb vampires lived after they escaped from the magically-sealed cellar of the old Fell's Church. The owner of the house was a human named Samantha Gibbons, who was under the control of Pearl and the other vampires and who allowed them houseroom. Near the end of the tomb vampires' stay, Miss Gibbons was compelled by Frederick to not let Damon Salvatore in after they had kidnapped and begun to torture his brother Stefan. Shortly afterward, Damon, Elena Gilbert, and Alaric Saltzman created a plan to infiltrate the house, and Damon was eventually forced to kill Miss Gibbons in order to enter her home without an invitation. Due to the deaths of the owner and the vampires residing inside the home, it is unknown whether anyone currently lives in the house or if it has remained abandoned.
Shortly after the tomb had been unintentionally unlocked by Bonnie and Sheila Bennett, the reawakened vampires slowly began filing out of the tomb they had been trapped in for a century and a half and made their way into town. At some point afterward, Pearl, who eventually became the de facto leader, and her daughter Anna managed to gain houseroom at Samantha Gibbons' home, which soon became the safe house for all of the vampires, most of whom were confused by how the world had changed in their absence. While the vampires began to regroup following their release, they trained each other in the new advances of the 21st century such as satellite television, cellphones, text messages, credit cards, and modern clothing. They also used Samantha Gibbons as their benefactor by feeding on her, using her money and knowledge to better blend into society, and taking advantage of the protection afforded to them by living in a house owned by a human which preventing unfriendly vampires from gaining entry without an invitation.
However, tensions between the many tomb vampires began to grow as a result of having differing goals for their new future-- some, like Pearl and Anna, only wanted to live normal lives again, while others such as Frederick wanted to get revenge on the Founding Families for attempting to kill them and causing them to be entombed and starved for 150 years. One night, he and his girlfriend Bethanne left the house against Pearl's orders and attacked Stefan and Damon at the Salvatore Boarding House, but when Stefan quickly overpowered and killed Bethanne before she could do the same to him, Frederick fled back to the Gibbons House to regroup. Upon his return, Pearl, furious that he would disobey her instructions, stabbed Frederick with a wooden spatula as a punishment.
In Let The Right One In Frederick and some other vampires kidnapped Stefan and tortured him in the basement, as they not only blamed him for Bethanne's death, but also for their imprisonment, since it had been Stefan's father who had led the vampire round-up in 1864. As soon as Damon realized what had happened, he raced to the Gibbons House in order to save Stefan, only for Frederick to compel Samantha not to invite Damon in under any circumstances, preventing him from entering the home. Shortly afterward, Harper, feeling guilty for Stefan, tried to get Frederick and the others to stop torturing him by reminding them that Pearl wouldn't approve of their behavior, but the vampires began to torture him as well for going against them. Meanwhile, Alaric, Elena, and Damon brainstormed a plan to rescue Stefan that involved having Alaric pretend to have been stranded in his broken down car in hopes that the vampire residents would allow him in to use their phone. Not wanting to arouse suspicions, Frederick let Alaric inside, where he quickly caused a diversion in the kitchen and lured Samantha out the back door to talk to Damon, who quickly snapped her neck upon confirming that she had no other family who also had ownership of the house. Though it was clear Alaric was uncomfortable with killing Samantha, Damon insisted it was the only way to gain entry to the home, since her compulsion couldn't be overridden by anyone but Frederick himself. Together, Alaric and Damon killed many more of the vampires when they began to attack before finally being able to retrieve Stefan from the cellar and sending him to the car with Elena, who also neutralized one of the vampires with a vervain dart.
Once Elena and Stefan made it to the car at the end of the driveway, they found that the engine had been disabled by Frederick, who had escaped the chaos in order to kill Stefan and his rescuer himself. He was almost able to kill Stefan, but Elena saved him at the last moment by stabbing Frederick with her last vervain dart. She then fed Stefan her blood to heal him quickly enough to save them, despite knowing that Stefan hadn't drank human blood in centuries as a result of his addiction. Meanwhile, Damon and Alaric had just killed what they believed to be the rest of the vampires, only to walk out the front door and find that a half-dozen more vampires were headed their way. The two new friends retreated back into the house to try to scrounge up some more weapons until they finally found that the arriving vampires included a very bewildered and horrified Pearl and Anna. Damon immediately took them to task for their fellow tomb vampires torturing his brother all day, but Pearl assured him that she had no knowledge of their plans and that the responsible parties would all be punished accordingly. After that, all of the vampires except for Harper and Anna were either kicked out of the Gibbons House by Pearl or left of their own accord when they realized Mystic Falls wasn't for them.
What has come of the house in the interim is unknown; judging by the answers Samantha Gibbons gave when she was questioned by Damon, she did not have any close family, so it's possible that the house remains abandoned or was sold to new owners.