Manufactured home property tax is a tax paid for manufactured and mobile homes that do not meet the qualifications necessary to be taxed as permanent real estate. Manufactured/mobile home taxes are billed for the current year as opposed to real estate which is billed in arrears. A tax duplicate is prepared and a tax bill is sent to each owner semi-annually in January and June. This tax is distributed in the same manner as real estate tax. It is distributed to the different political subdivisions such as county, township, municipalities, school districts and libraries. There are approximately 4,000 manufactured homes on the tax duplicate in Muskingum County.
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. You may convert your method of taxation to the appraisal method by contacting the County Auditor prior to December 1 of any year. To convert to this method all taxes must be paid and a form filed with our office.
Transfer of Ownership
After January 1, 2000 any used manufactured or mobile home that is sold or given away (transferred to a new owner) must be conveyed through the Auditor’s office.
Step 1: Take the title to the Treasurer’s Office located on the first floor of the Courthouse. The Treasurer will stamp the title that all taxes are paid including the current year and any delinquencies.
Step 2: Take the title to the Auditor’s Office (across the hall from the Treasurer) for two additional stamps.
The sale is subject to the Conveyance Tax of $3.00 per $1,000 of value in Muskingum County. A transfer fee of .50 per home is also collected. Sales Tax is no longer charged on the transfer of a mobile home.
Step 3: Once you have the three stamps from the Auditor and Treasurer, you must take the title over to the Title Office located on the first floor of the Richard Hixson Building, 22 N. Fifth St., to be issued a new title in the new owner’s name. This step is sometimes forgotten and therefore the previous owner still owns the home and is responsible for the taxes. Please, be sure to complete all steps.
Under Ohio Law, it is the responsibility of the owners of manufactured/mobile homes to register their homes with the County Auditor for tax purposes. Failure to register the home within 30 days of acquiring situs (placement of the home) in the county could result in a $100 penalty.
Effective March 30, 1999 any manufactured or mobile home that is moved on public roads from one address to another within Ohio is required to have a relocation notice. The relocation notice may be obtained from the County Auditor’s office for a $5.00 fee. The auditor cannot issue a relocation notice unless taxes owed on the home have been paid. If the home is moved without a relocation notice, both the owner of the home and the transport company will be fined $100 each. You must notify the County Auditor’s office within 30 days if a home is moved from one county or another. (See Registration above)
Damaged or Destroyed Home
A manufactured/mobile home is taxable if it has situs in Ohio. A good guideline is if the structure is not completely knocked off its frame, then it is still taxable. An owner of a home may be eligible for a tax reduction if the mobile home has been damaged or destroyed.
Board of Revision
Homeowners whose taxes are based on the appraisal method can appeal the value of the home to the Board of Revision. BOR forms are accepted between January 1 and March 31 each year.
Manufactured Homes taxed on the appraisal method are eligible for the 10% rollback (given automatically) and the 2 1/2 % owner occupied credit. Click here for the 2 1/2% Reduction Page
Manufactured/mobile home owners who are 65 years old or permanently and totally disabled and reside in their home are eligible. The program reduces the taxable value of your property, which reduces the taxes owed. The Homestead Program will be undergoing changes in 2015 for manufactured home owners and 2014 for Real Estate owners. There is an income guideline that will need to be met. Please see the Homestead Page for more information.
Requirements for a Manufactured Home to be considered for Real Estate:
ORC(Sections 3781.06(C); 4503.06(B); 4505.11(H); 5701.02) and OAC 4781-6
If all requirements are met, the home would be placed on real estate for January 1 of the year following surrender of title. Since payment for real estate is deferred a year, it would not be billed until the year after being placed on real estate.
You may search by title or VIN number on the Ohio BMV website for verification of a surrendered title.
If you have any questions regarding Manufactured Homes, please contact our office at (740) 455-7109, ext. 104.