Manufactured Homes
Manufactured home property tax is a tax paid for manufactured and mobile homes that do not meet the qualifications necessary to be taxed as permanent real estate. Manufactured/mobile home taxes are billed for the current year as opposed to real estate which is billed in arrears. A tax duplicate is prepared and a tax bill is sent to each owner semi-annually in January and June. This tax is distributed in the same manner as real estate tax. It is distributed to the different political subdivisions such as county, township, municipalities, school districts and libraries.
Manufactured Homes Rules and Regulations
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 though the Auditor’s Office.
Step 1: Take the title to the Treasurer’s Office located on the first floor of the Riecker Building. 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 located on the second floor of the Riecker Building. For and additional stamp.
The sale is subject to the Conveyance Tax of $3.00 per $1,000 value in Morgan County. A transfer fee of $0.50 per home is also collected. Sales tax is no longer charged on the transfer of a mobile home.
Step 3: Once you have received both stamps from the Treasurer and Auditor, you must take the title over to the Title Office located on the second floor of the Courthouse, to be issued a new title in the new owner’s name. This step is sometimes forgotten and therefore the previous owner still owns the home and is responsible for the taxes. Please be sure to complete all steps.
Registration
Under Ohio Law, it is the responsibility of the owners of the manufactured/mobile homes to register their home with the County Auditor for tax purposes. Failure to register the home within 30 days of acquiring situs (placement of home) in the county could result in a $100 penalty.
Relocation Notice
Effective March 30, 1999 any manufactured of mobile home that is moved on public roads from one address to another within Ohio is required to have a relocation notice. The relocation notices 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.
Damaged or Destroyed Home
A manufactured/mobile home is taxable if it has situs in Ohio. A good guideline is if the structure is not completely knocked off its frame, then it is still taxable.
Damaged or Destroyed Manufactured Home Form
Board of Revision
Homeowners whose taxes are based on the appraisal method can appeal the value of the home to the Board of Revision. BOR forms are accepted between January 1 and March 31 each year.
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Tax Relief
Rollbacks
Manufactured Homes taxed on the appraisal method are eligible for the 10% rollback (given automatically) and the 2 ½ % owner occupied credit. Click here for the 2 ½% Reduction Page
Homestead Exemption
Manufactured/mobile home owners who are 65 years old or permanently and totally disabled and reside in their home are eligible. The program reduces the taxable value of your property, which reduces the taxes owed. The Homestead Program will be undergoing changes in 2015 for manufactured home owners and 2014 for Real Estate owners. There is an income guideline that will need to be met. Please see the Homestead Page for more information.
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Surrendering a Title to be Taxed as Real Estate
Requirements for a Manufactured Home to be considered for Real Estate:
ORC Sections 3781.06(C); 4503.06 (B); 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 place on real estate.