Manufactured Homes Valuation & Taxes:
Number of Homes, Taxable Value, Taxes Levied &
Delinquencies, Calendar Year 2005
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
- The manufactured home tax is computed based on the
assessed value, which is equal to 40 percent of the
depreciated value of the greater of either: (1) the
manufactured home’s cost to the owner; or (2) the market
value at the time of purchase. 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 for the home to be taxed as real
property 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; the rate in any
district is the compilation of all local levies.
Table MH-1 shows the taxes levied on manufactured homes in
each county, by type of tax, along with the number of
manufactured homes, the taxable value and prior years'
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
$39.9 million of taxes were levied on manufactured homes for
calendar year 2005. An additional $35.2 million in prior
years' delinquencies were reported, for a total amount due of
$75.1 million. Four counties did not submit calendar year
2005 data for this report; previous year’s information was
used in place.
The number of manufactured homes by county ranged from 611 in
Fayette County to 8,183 in Clermont County with an average of
2,559 per county. Taxable value by county ranged from $1.4
million in Wyandot County to $30.5 million in Portage County.
Total 2005 taxes levied (including prior years'
delinquencies) ranged from $86,863 in Auglaize County to
$2,918,187 in Franklin County.