Manufactured Homes Valuation & Taxes:
Number of Homes, Taxable Value, Taxes Levied &
Delinquencies, Calendar Year 2010
Ohio Revised Code Section 4503.06 establishes a tax on
manufactured homes (mobile homes or 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 applied when the home is used as a residence. In contrast,
manufactured homes used in a business other than for lease or
rental as a residence are not subject to the manufactured
Manufactured homes that are used as a residence and that
acquired situs in Ohio prior to January 1,
2000 are subject to a manufactured home tax based on
the depreciated cost of the home. Alternatively, the owner of
a home meeting these conditions may elect to have the same
tax treatment as homes first sitused in Ohio or transferred
on or after January 1, 2000, as explained below.
The primary features of the “depreciation schedule”-based
manufactured home tax are as follows:
* The assessed
value 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 whether one of two depreciation schedules are
* The tax rate is
equal to the gross real property tax rate for the prior year
for the subdivision where the manufactured home is located
and no rollbacks are applied to the tax calculation. 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
Manufactured homes that acquired situs in Ohio or were
transferred on or after January 1, 2000 are
subject to a manufactured home tax that is like the
real property tax. Alternatively, the owner may convert such
a home to real property status and therefore subject the home
to the real property tax. To convert the home and have it
taxed as real property requires the home to be affixed to
real property owned by the homeowner, to be on a permanent
foundation, and the certification of title to be inactivated.
The primary features of the manufactured home tax that is
like real property tax are as follows:
- The assessed value is 35 percent of the true value of the
home as determined by the county auditor.
- The tax rate is equal to the effective rate for the prior
year for the subdivision where the manufactured home is
located, the tax is assessed using the effective tax rate,
the 10% rollback applies, and the 2.5 percent rollback may
apply if the home is the primary residence of the owner.
For more information on property taxation of manufactured
homes, refer to the Division of Tax Equalization Bulletin 11
available at the following link: http://tax.ohio.gov/channels/government/documents/DTE_Bulletin11Rev.pdf
To clarify, Table MH-1 reflects manufactured homes that are
subject to the depreciated cost -based manufactured home tax
as well as manufactured homes that are subject to the
manufactured home tax that is like the real property
tax. Manufactured homes that are taxed as real property (as
well as manufactured homes not used for residential purposes)
are not included in this table.
The table shows the amount of tax levied on manufactured
homes in each county, by kind of manufactured home tax, along
with the number of manufactured homes, the taxable value and
prior years' delinquencies and penalties. 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
$32.7 million of taxes were levied on manufactured homes for
calendar year 2010. An additional $43.4 million in
prior years' delinquencies were reported, for a total amount
due of $76.2 million. One county did not submit calendar year
2010 data for this report; previous year’s information was
used in place.
The number of manufactured homes by county ranged from 503 in
Fayette County to 5,922 in Portage County with an average of
2,340 per county. Taxable value by county ranged from $1.4
million in Wyandot County to $32.7 million in Portage
County. Total 2010 taxes levied (including prior years'
delinquencies) ranged from $71,272 in Wyandot County to
$2,769,370 in Franklin County.