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 2 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. The other way they are computed is on the lower effective rate as opposed to the higher voted tax rate.
Those who purchased homes prior to January 1st, 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.
Transferring a Title
Transferring a Title
When a manufactured home is transferred (sold to a new owner) the title must be notarized by the previous owner and given to the new owner. Ohio law says failure to give a new owner the notarized title is punishable by 90 days in jail and a $200 fine. To begin the transfer process, the new owner must bring a notarized title to the Auditor’s office and complete a conveyance fee statement. A penalty of $100 will be imposed if the title is not transferred in the Auditor’s office within 30 days.
The current taxes must be paid and a stamp from the County Treasurer must be placed on the title indicating the same before the transfer can be accomplished. The new owner is also required to pay a conveyance fee which is equal to two dollars per each one thousand dollars of the sale price plus $.50 cents per title. Starting October 7, 2019 the conveyance fee will increase to four dollars per each one thousand dollars of the sale price. The transfer fee of $.50 per title will not change.
The notarized title must be delivered to the Clerk of Courts, Title Department, in any county as cross-county titling is in effect. A new title will be issued in the name of the new owner. Within 30 days of the date the conveyance fee was paid, the new owner must register with the County Auditor’s Office where the manufactured home resides. Failure to register a copy of the new title in the Auditor’s office will result in an additional $100 fine.
Moving a Home
If a manufactured / mobile home is moved from 1 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. Failure to purchase a moving permit will result in a $100 fine for the owner and also a $100 fine for the person who moved it.
Converting a Mobile Home
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 15th each year.
Taxing an Inhabited Home
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 Auditor's office and officially junked.
If you have any questions concerning manufactured homes, please call 937-599-7211.