Manufactured Home Registration
Under Ohio law, it is the responsibility of owners of manufactured homes (house trailers) to register their homes with the County Auditor for tax purposes. Every six years, the Auditor's office assesses each manufactured home and prepares a tax list. Tax bills are sent to each owner semi-annually. The manufactured home tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes.
Significant changes in the manner in which manufactured and mobile homes are taxed took place on January 1, 2000. Manufactured homes purchased after that date are taxed like real property. If you purchased your home before January 1, 2000, you now have the option of converting to this new taxation method.
Methods of Taxation:
This is the method that was originally used for all manufactured homes. The sale price of the home is reduced to either 80% for a furnished home or 95% for an unfurnished home. A depreciation allowance of 5% per year is then applied to the reduced sales price until a maximum depreciation allowance of 35% for furnished homes, or 50% for unfurnished homes is reached. This depreciated amount is then multiplied by 40% to create the assessed or "taxable" value. The assessed value is multiplied by the full tax rate to determine the amount of annual taxes that are billed semi-annually. Manufactured homes acquired prior to January 1, 2000, may either stay on this method or may elect to change to the new Appraisal method.
A manufactured home that is purchased after Jan. 1, 2000 will be taxed using the Appraisal method. In addition, owners of existing manufactured homes may elect to convert to this method.
Under this method manufactured homeowners pay a manufactured home tax that is like real property tax. The values of these homes will be adjusted every three years to their estimated market values. The estimated market value of the home will be multiplied by 35% to create an assessed or "taxable" value for the property. This value is then multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually.
The manufactured homeowners that are taxed using this method are also entitled to a non-business tax credit and an owner-occupancy tax credit.
Converting to the Appraisal Method:
Owners of manufactured homes acquired prior to January 1, 2000, may choose to convert to the appraisal method, however, you may only change once. To change, all taxes must be paid prior to the conversion and a form (available in the Auditor’s Office) must be completed. Transfers after Jan. 1, 2000 will automatically convert to the appraisal method. Contact the Auditor’s Office if you are interested in converting to the appraisal method.
Converting Manufactured Home to Real Estate:
Manufactured homes titled prior to January 1, 2000 are taxed on a Depreciation Schedule created by the State. Those titled January 1, 2000 or later are taxed "like" real estate. The requirements to convert any Manufactured Home to permanent real estate are:
- The land owner and the manufactured home owner must be the same.
- All towing apparatus (wheels & tongue) must be removed.
- The Manufactured Home must be placed on a permanet foundation below the frost line.
- The current year manufactured home tax must be paid in full.
- The original title must be surrendered to the Auditor's Office (a memorandum is not acceptable) and any liens must be cancelled. The Auditor's Office will forward the title to the Clerk of Courts Title Department with a letter explaining that the manufactured home is now real estate. The Clerk of Courts will inactivate the title and retain it for 30 years.
Transfer of Ownership:
When a used manufactured home is transferred (sold to a new owner) the title must be notarized by the seller and buyer and given to the new owner. Ohio law says that failure to give a new owner the notarized title is punishable by 90 days in jail and a $200.00 fine. A penalty will also be imposed if the title is not transferred within 30 days. (It is the responsibility of the previous owner to make certain the transfer was completed.) The current taxes must be paid and a stamp from the Treasurer must be placed upon the title indicating the same before it can be transferred to the new owner. As of January 1, 2000 there is no longer sales tax charged on the purchase price but instead the new owner must pay a conveyance fee of $4.00 per one thousand dollars of the sale price and a transfer fee of $.50 per title.
Once the conveyance and transfer fee is paid to the Auditor’s office, the notarized title must then be delivered to the Clerk of Court’s title division in any county as cross-county titling became effective in March of 2002. A new title will be issued in the name of the new owner. Within 30 days of the date the conveyance fees are paid, the new owner must register with the County Auditor’s Office where the manufactured home resides. Failure to register may result in a $100.00 fine.
This notice is required for any manufactured home that is moved on a public road within the state of Ohio. Moving mobile homes into Ohio from outside the state requires no notice. Only movement within or out of state. The notice must be attached to the rear of the home during the move. Failure to get this notice will result in a fine of $100.00 for the owner of the home and $100.00 to the person moving the home. A Relocation Notice is available at the County Auditor’s Office for a charge of $5.00. All taxes must be paid on the home at the time the Relocation Notice is issued.
Penalty for Failure to Register a Manufactured Home:
All owners of manufactured homes must register their homes with the County Auditor’s Office within 30 days after locating in Athens County. Failure to do so may result in a $100.00 fine.
Board of Revision:
Homeowners taxed under the Appraisal Method may appeal the valuation of their manufactured home with the Board of Revision by filing a complaint between January 1 and March 31. Complaint Forms (DTE Form 1) are available in the County Auditor's Office.
Interest on Delinquent Taxes:
Delinquent taxes on manufactured homes are subject to interest charges.
Application to Transfer a Manufactured Home to Real Estate
DTE 55 - Election to have a Manufactured or Mobile Home Taxed Like Real Property
DTE 56 - Application for Owner-Occupancy Tax Reduction on Manufactured Taxed Like Real Property (16 KB)
DTE 41 - County Manufactured and Mobile Home Registration Certificate (8 KB)
DTE 49 - Tax Refund Application for Damaged or Destroyed Manufactured Homes (12 KB)
DTE 25 - Application for Manufactured and Mobile Home Tax Exemption and Remission (711 KB)
DTE 100M - Manufactured or Mobile Home Conveyance Fee Statement of Value and Receipt (44 KB)
DTE 100M(EX) - Statement for Exemption from Manufactured and Mobile Home Conveyance Fee (167 KB)
Affidavit of Facts Relating to Property Conveyance
DTE 1M - Complaint Against the Valuation of a Manufactured or Mobile Home Taxed like Real Property (174 KB)