All manufactured homes that are purchased or otherwise transferred after January 1, 2000 will be taxed like Real Property. Under the appraisal method, all homes will be appraised for market value by the County Auditor.
Transfer of Ownership
After January 1, 2000 any used manufactured or mobile home that is sold or given away (transferred to a new owner) must be conveyed through the Auditor’s office.
Step 1: Take the title to the Treasurer’s Office located on the second floor of the Courthouse. The Treasurer will stamp the title that all taxes are paid including the current year and any delinquencies.
Step 2: Take the title to the Auditor’s Office (first floor of the Courthouse) for an additional transfer stamp.
The sale is subject to the Conveyance Tax of $3.50 per $1,000 of value. A transfer fee of .50 per home is also collected.
Step 3: Once you have the two stamps from the Auditor and Treasurer, and completed the appropriate paperwork in the Auditor's Office for transfer you must take the title over to the Title Office located at 180 E. Sugartree St., to be issued a new title in the new owner’s name. This step is sometimes forgotten and the previous title remains active, please be sure to complete all steps.
Under Ohio Law, it is the responsibility of the owners of manufactured/mobile homes to register their homes with the County Auditor for tax purposes. Failure to register the home within 30 days of acquiring situs (placement of the home) in the county could result in a $100 penalty.
The Registration Certificate DTE41 is listed above under FORMS.
Effective March 30, 1999 any manufactured or mobile home that is moved on public roads from one address to another within Ohio is required to have a relocation notice. The relocation notice may be obtained from the County Auditor’s office for a $5.00 fee. The auditor cannot issue a relocation notice unless taxes owed on the home have been paid. If the home is moved without a relocation notice, both the owner of the home and the transport company will be fined $100 each. You must notify the County Auditor’s office within 30 days if a home is moved from one county or another.
The Relocation Form is listed above under FORMS.
Damaged or Destroyed Home
A manufactured/mobile home is taxable if it has situs in Ohio. An owner of a home may be eligible for a tax reduction if the mobile home has been damaged or destroyed.
The Destroyed Property Application can be found under the FORMS link and/or the Destroyed Property link on the home page.
Requirements for a Manufactured Home to be considered for Real Estate:
ORC(Sections 3781.06(C); 4503.06(B); 4505.11(H); 5701.02) and OAC 4781-6
If all requirements are met, the home would be placed on real estate for January 1 of the year following surrender of title. Since payment for real estate is deferred a year, it would not be billed until the year after being placed on real estate.
You may search by title or VIN number on the Ohio BMV website for verification of a surrendered title.
The application to convert manufactured home to real estate can be found above under FORMS.
If you have any questions regarding Manufactured Homes, please contact our office at (937)-382-2250, press 4 for the real estate staff.