Manufactured Homes
Manufactured Homes Valuation & Taxes:
Number of Homes, Taxable Value, Taxes Levied &
Delinquencies, Calendar Year 2002
Ohio Revised Code Section 4503.06 establishes a tax on
manufactured homes (house trailers) that is computed and
assessed by the county auditor where the manufactured home is
located, and is paid to and collected by the treasurer of the
same county.
- The manufactured home tax is computed based on the
assessed value, which is equal to 40 percent of the
depreciated value of either: (1) the manufactured home’s cost
to the owner; or (2) the market value at the time of
purchase, whichever is greater. Whether the home was
purchased with or without furnishings determines which
depreciation schedule is used. Manufactured homes used in a
business other than for lease or rental as a residence are
taxed as tangible personal property. Manufactured homes that
are leased or rented and used as a residence are not taxed as
personal property but are subject to the tax on manufactured
homes.
- The tax rate is equal to the real property tax rate for
the prior year for the subdivision where the manufactured
home is located. The revenue from this tax is distributed
among the taxing subdivisions of the county in which the
taxes are collected and paid in the same ratio as real estate
and public utility taxes are distributed for the benefit of
the taxing subdivision.
Owners of manufactured homes may elect to be taxed under
either the manufactured home or real property tax if
ownership was acquired prior to January 1, 2000. The
conditions to be met are: the home is affixed to real
property owned by the homeowner; the manufactured home is on
a permanent foundation; and the certification of title is
surrendered to the county auditor. Furthermore, manufactured
homes meeting the above conditions are taxed as real property
if the home was purchased on or after January 1, 2000. If the
home was purchased prior to that date, and the home is taxed
under the manufactured home tax, it will be taxed as real
property after it is sold.
Real property in all counties is reappraised every six years
and property values are updated in the third year following
each sexennial reappraisal. The state assesses real property
at 35% of the true value. State law grants tax relief in the
form of a 10 percent reduction in each taxpayer’s real
property tax bill. In addition, a 2.5 percent rollback of
real property taxes is granted on a homestead for each
homeowner. Tax rates vary by taxing district and is the
compilation of all local levies.
Table MH-1 shows the taxes levied (manufactured home and as
real property) by each county along with the number of
manufactured homes, the taxable value and prior year's
delinquencies. The data presented in the table were compiled
from a survey of county auditors conducted by the Ohio
Department of Taxation.
Based on survey results, it is estimated that a total of
$39.5 million of taxes were levied on manufactured homes for
calendar year 2002. An additional $28.0 million in prior
years' delinquencies were reported, for a total amount due of
$67.5 million. Please note that the following counties did
not submit data for calendar year 2002: Mercer, Perry and
Pickaway. (Prior years' data for these counties were included
in the above calculations.) The number of manufactured homes
by county ranged from 645 in Medina County to 7,786 in
Clermont County with an average of 2,598 per county. Taxable
value by county ranged from $1.3 million in Wyandot County to
$26.4 million in Portage County. Total 2002 taxes levied
(including prior years' delinquencies) ranged from $81,304 in
Wyandot County to $2,889,033 in Lucas County.