Mobile Home Tax
Definitions
Acquired Situs
In regards to a manufactured mobile home, acquired situs 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. However, this 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.Â
Manufactured Mobile Home
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 by definition as an industrialized unit.Â
Permanent Foundation
A permanent masonry, concrete or locally approved footing or foundation to which a manufactured mobile home may be affixed.Â
Appraisal Method
All manufactured or mobile 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. These values will be adjusted every three years on the same schedule as Real Property.
This method uses the appraised value multiplied by 35% to create the assessed value. The assessed value is multiplied by the current effective rate to calculate the gross tax. Homes taxed under this method are entitled to the 10% rollback and the 2.5% rollback for owner-occupied properties.
Converting to the Appraisal Method
You may convert your method of taxation to the appraisal method by contacting the Allen County Auditor’s Office prior to December 1 of any year. To convert to the appraisal method, all taxes must be paid. A form, available from the Auditor’s Office, must be filed as well. Please note that you can only change your method of taxation once. Please contact the Auditor’s Office for assistance in converting to the appraisal method.
Converting a Manufactured Home to Real Estate
Recent changes in state law allow for homeowners who own the land on which their manufactured or mobile home is placed to convert the home to real estate. To do so, the home must be affixed on a permanent foundation, all taxes must be paid and the title surrendered to the Auditor’s Office.
Manufactured Homes Rules and Regulations
Transfer of Ownership
After January 1, 2000 any used manufactured or mobile home that is sold must be conveyed through the Allen County Auditor’s Office. The sale will be subject to the Conveyance Tax of $3.00 per $1,000 of value. Sales tax is no longer charged on the transfer of a mobile home.Â
Penalty for Failing to Register
All manufactured and mobile homeowners must register their home with the County Auditor within 30 days of acquiring situs (placement of the home on real property) in that county. Failure to do so subjects the owner to a $100 penalty.Â
Payment Plans
Taxpayers can now prepay their manufactured or mobile home taxes. Delinquent taxpayers may also be eligible for tax payment plans. For additional information, please visit the Treasurer’s website or contact the Treasurer’s Office directly at 419-223-8515.
Interest on Delinquent Taxes
Delinquent manufactured and mobile home taxes are now subject to interest charges.
Delinquent Manufactured Mobile Home Taxes
On or before September 1 of every year a lien list of all delinquent manufactured mobile homes will be filed in the County Recorderâs Office. This list is also advertised in local newspapers.
Board of Revision
Homeowners whose taxes are based on the appraised value can appeal the value of the home to the Board of Revision. BOR filings are accepted between January 1 and March 31.Â
Relocation Notice
Effective March 30, 1999 any manufactured 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 Allen County Auditorâs 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.
Tax Relief
Rollbacks:
There is a 10% rollback for everyone and a 2Â―% credit for all owner-occupied manufactured mobile home owners.
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 in the Auditor’s Office.Â
