Tax Data Series

Manufactured Homes

Manufactured Homes Valuation & Taxes
Number of Homes, Taxable Value, Taxes Levied & Delinquencies, Calendar Year 1997

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.

Ohio's 88 counties levied a total of $32.2 million in taxes on manufactured homes for calendar year 1997. They also reported a total of $15.5 million in prior years' delinquencies, for a total amount due of $47.8 million. The number of manufactured homes by county ranged from 587 in Preble County to 7,039 in Clermont County with an average of 2,469 per county. Taxable value by county ranged from $972,471 in Preble County to $19,837,679 in Portage County. Total 1997 taxes levied (including prior years' delinquencies) ranged from $80,193 in Wyandot County to $2,359,903 in Portage County.

The assessed value of the manufactured home 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, with a minimum tax amount of $36. The tax is prorated for manufactured homes that come into the state after January 1. 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.

Table MH-1 shows the taxes levied by each county along with the number of manufactured homes and their taxable value. The data presented in the table were compiled from a survey of county auditors conducted by the Ohio Department of Taxation.