Under Ohio Law, it is the responsibility of the owners of Manufactured Homes (Mobile Homes) to register their homes with the County Auditor for tax purposes. Each Manufactured Home is annually assessed by the County Auditor. A tax duplicate is prepared and a tax bill is sent to each owner semi-annually in January and June. The Manufactured Home Tax is distributed back to the local taxing districts (townships and schools, etc.) in the same manner as real estate taxes.
When a manufactured home is transferred (sold to a new owner) the title must be changed within 30 days of ownership to reflect the new information. This is also completed in the Auditor’s office. 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. Failure to register with the Auditor’s office is punishable by a fine as well.
If you move a mobile home from one location to another, you must notify the County Auditor’s office within 30 days.
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 31st 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.
A relocation notice is required for any manufactured or mobile home that is moved on public roads from one address to another within Ohio. The auditor charges $5.00 for the notice. The auditor cannot issue a relocation notice unless taxes owed on the home have been paid.