Manufactured/Mobile Homes have some specific rules that differ from other homes. Below are the primary facts an owner of a manufactured home should know:
- Registration is Required: All manufactured homeowners must register their homes with the County Auditor within 30 days after the home is placed on a property in Shelby County. Failure to do so will subject the owner to a $100.00 penalty.
- Relocation Notice: Any manufactured 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. You can obtain a relocation permit from the 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 $100.00 to the person moving the home.
- Steps to transfer title ownership of a used manufactured home: All taxes must be paid at the Treasurer’s Office and a stamp placed on the title. A manufactured home that is sold in Ohio must be conveyed through the Auditor’s Office in the county where the home currently sits. Unless exempt, the sale will be subject to a real estate conveyance fee. A second stamp is placed on the title after the conveyance is completed, and the title is taken to the Clerk of Courts Title Department where a new title is made. The new title will be subject to titling fees at the Title Department but will not be subject to sales tax.
- Payment Plans: Prepay and delinquent tax payments are handled at the Shelby County Treasurer’s Office.
- DTE Form 100M – Manufactured Home Conveyance Fee Statement of Value and Receipt and Instructions
- DTE Form 100M (EX) – Statement of Reason for Exemption from Manufactured Homes Conveyance Fee and Instructions
- DTE Form 101 – Statement of Conveyance of Homestead Property
- DTE Form 41 – County Manufactured Home Registration Certificate
- DTE Form 1M – Complaint Form & Instructions- Manufactured Homes
Tax Methods for Manufactured Homes
There are three methods of taxation for manufactured homes: the “Depreciation Method”, the “Like Real Estate Method” and the “As Real Estate Method”. These refer to property taxes which will be assessed to the homeowner each year.
- The “Depreciation Method”: Prior to January 1, 2000, owners of manufactured homes were taxed on the depreciated value. These manufactured homes remain on this method until they are sold, destroyed, or voluntarily converted to the “Like Real Estate Method”. The depreciated value is multiplied by 40% to arrive at the taxable value. The taxable value is then multiplied by the full tax rate for the district where it is located to determine the amount of taxes owed. Depreciated manufactured homes are not eligible for the Owner Occupied or the Non Business rollbacks, but they are eligible for the Homestead reduction. Owners of manufactured homes valued by the “Depreciation Method” may apply to change to the “Like Real Estate Method”(appraised method) prior to December 1st of any year but once changed you cannot go back to the “Depreciation Method”. Taxes for the full year must be paid and a form filled out to convert to another method.
- The “Like Real Estate Method” (appraised method) is used for all manufactured homes that were purchased or transferred after January 1, 2000 or whose owners have elected to convert to this method. Under the “Like Real Estate Method”, all homes will be evaluated at their current market value. As with other residential properties, 35% of the market value is taxable. The taxable value is multiplied by the effective tax rate for the district in which the home is located. Market values are adjusted every three years, the same as other real estate. Manufactured homes taxed under the “Like Real Estate Method” are eligible for the Owner Occupied, Non-Business, and Homestead rollbacks.
- The third method is the “As Real Estate Method”. The law allows owners of manufactured homes who own the land upon which their home sits to convert the home to real estate. The home must be affixed on a permanent foundation and so altered by having the tongue cut off or removed at the chassis, and having the wheels, axles and axle yoke removed so as to render such vehicle incapable for immediate use as a conveyance upon a public street and highway. The manufactured home must be on a frost free footer made of continuous block and not skirting. The taxes must be paid and the title must be surrendered to the Auditor’s Office to convert the home to real estate.