Manufactured and Mobile Homes
OHIO MANUFACTURED & MOBILE HOME HOUSING LAWS
Under Ohio law, owners of manufactured mobile homes (house trailers) are responsible to register the homes with the County Auditor for tax purposes. The Auditor's Office assesses each manufactured mobile home. Tax bills are sent to each owner semi-annually. This tax is distributed to the local taxing districts in the same manner as the real estate taxes.
METHODS OF TAXATION
DEPRECIATION METHOD: Prior to January 1, 2000 manufactured mobile home owners were taxed using a method of depreciation and the full tax rate. This tax rate was not subject to H.B. 920 reduction factors. This method used the sale price of the manufactured mobile home which was multiplied by either 95% for unfurnished or 80% if the home was furnished. This amount was known as the depreciated value which was multiplied by 40% to create the assessed value. The assessed value was multiplied by the full tax rate to calculate the yearly taxes. Every year an additional 5% depreciation was deducted from the 95% or 80% until it reached 35%. Manufactured mobile home owners whose home was purchased prior to January 1, 2000 can stay on this method or elect to change to the new method, know as the appraised method.
APPRAISED METHOD: All manufactured mobile homes that are purchased or otherwise transferred after January 1, 2000 or elect to convert to this method will be taxed like real property. Under the appraised method all homes will be appraised for market value by the County Auditor, similar to how real property is valued. These values will be adjusted every 3 years on the same schedule as real property. This method will use the appraised value multiplied times 35% assessment percentage to create the assessed value. The assessed value will be multiplied by the effective tax rate to calculate the gross tax. This method is also entitled to the non-business rollback and the owner occupied credit as owners of real property are.
CONVERTING THE HOME TO REAL ESTATE: The law allows for homeowners who own the land the manufactured mobile home sits on, be converted to real estate. To do so the home must be affixed on a permanent foundation, all taxes must be paid, all towing apparatus (wheels and tongue) must be removed and the original title must be surrendered to the Auditor’s Office. The Auditor's Office will then forward the Title to the Clerk of Courts Auto Title Department with a letter indicating that this manufactured mobile home is now converted to Real Estate. The home will now be appraised as real estate in the County-wide reappraisal, and taxes will be billed in the regular real estate billing cycle.
RELOCATION NOTICE: Effective March 30, 1999 any manufacture mobile home that is moved on a public road within Ohio must have a Relocation Notice attached to the rear of the home while being moved. A Relocation Permit can be obtained from the Hancock County Auditor’s Office upon showing proof that all taxes have been paid. Failure to obtain a permit is a minor misdemeanor with a fine of $100.00 to the owner and the person moving the home.
PAYMENT PLANS: Taxpayers can prepay manufactured mobile home taxes. Delinquent taxpayers can also be offered delinquent tax payment plans. Inquiries about these options are made with the Hancock County Treasurer, J. Steve Welton, by calling (419) 424-7215.
BOARD OF REVISION: Homeowners whose taxes are based on the appraised value can appeal the value of the home to the Board of Revision of any year between January 1st – March 31st. The applications are available in the Auditor's Office.
DELINQUENT MANUFACTURED MOBILE HOME TAXES: On or before September 1st of every year a lien list of all delinquent manufactured mobile homes will be filed in the County Recorder’s Office. This list is also advertised in local newspapers.
PENALTY FOR FAILURE TO REGISTER: All manufactured mobile home owners must register the home with the County Auditor within 30 days after the home acquires situs in Hancock County. Failure to do so will subject the owner to a $100.00 penalty.
TRANSFER OF OWNERSHIP: After January 1, 2000 any used manufactured mobile home that is sold must be conveyed through the Hancock County Auditor’s Office. The sale will be subject to the conveyance tax of $3.00 per $1,000 of value. After the conveyance is processed in the Auditor’s Office the title may be transferred by the Clerk of Courts exempt from sales tax.
INTEREST ON DELINQUENT TAXES: Delinquent manufactured mobile home taxes are subject to interest.
TAX RELIEF
ROLLBACKS: There is a non-business rollback for everyone and a owner-occupied credit for all owner-occupied manufactured mobile home owners.
HOUSE BILL 920: Passed into law in 1976, this bill provides a credit against all voted tax millage. As property values increase due to reappraisals, additional ‘credits’ are applied to voted tax levies so that property owners are not paying more than the amount of taxes the levy was originally voted to collect. The only increased revenue taxing districts receive from voted levies is from the added value of new construction.
HOMESTEAD EXEMPTION: Manufactured mobile homeowners 65 years old or permanently disabled are eligible. This program reduces the taxable value of the property, thereby reducing the taxes owned. Applications are available through the Auditor's Office. The application may be filed between the first Monday in January and the first Monday in June each year.
DEFINITIONS
"ACQUIRED SITUS", with respect to a manufactured mobile home, means to become located in Ohio pursuant to the issuance of a certificate of title for the home and the placement of the home on real property, but does not include the placement of a manufactured mobile home in the inventory of a new motor vehicle dealer or the inventory of a manufacturer, or distributor of manufactured mobile homes.
"MANUFACTURED MOBILE HOME" is defined as a building unit or assembly of closed construction that is fabricated in an off-site facility, is more than 36 body feet in length, or, when erected on site, is 320 or more square feet, that is build on a permanent chassis and is transportable in one or more sections, and does not qualify under the act’s definition of an industrialized unit.
"PERMANENT FOUNDATION" means permanent masonry, concrete, or locally approved footing or foundation, to which a manufactured mobile home may be affixed.