MANUFACTURED HOMES

Manufactured homes are those which have titles, are to be registered in the office of the County Auditor within 30 days of being placed on a property. There are two different ways a manufactured home can be taxed.  Under the old law, manufactured home tax is computed on the purchased price or the market value, whichever is more.  After January 1, 2000 all manufactured homes purchased are required to be taxed like real estate (i.e. they are computed on the lower effective rate as opposed to the higher voted tax rate.)  Those who purchased homes prior to January 1, 2000 have the option to remain on the old law or convert to the new law.  To complete this transaction an owner must complete an application, send a photo copy of the title and pay all taxes currently owed on the property.

When a manufactured home is transferred (sold to a new owner) the title must be notorized by the previous owner 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.)  Failure to register with the Auditor’s office is punishable by a fine of $100.00 as well.  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 law.  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 $2.00 per one thousand dollars of the sale price and $.50 per title.

The notarized title must be delivered to the Clerk of Courts, 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 will result in a $100.00 fine.

If a manufactured/mobile home is moved from one location to another, regardless of how far, a moving permit must be acquired from the County Auditor where the home presently sits.  The fee for the permit is $5.00.  Failure to purchase a moving permit will result in a $100.00 fine for the owner and also a $100.00 fine for the person who moved it.

A mobile home may be converted so as to be taxed as real property. To convert, it must be on a permanent foundation which goes below the frost line, the wheels and tongue must be removed, all taxes must be paid and the original (lien free) title must be surrendered to the Auditor. The deadline to complete this transaction is December 15^th each year.

A manufactured home is taxable if it is inhabited or has a use. A good rule is if the structure has not been destroyed (completely knocked off its frame), then it is taxable. If an owner wishes to junk his/her manufactured home, the proper form may be completed at the Auditor’s office. Again, taxes must be current and a stamp placed on the front stating said taxes are in fact current. After completion of this task, the title may be taken to the title office and officially junked.

If you have any questions concerning manufactured homes, please call 937.599.7211.