Manufactured Homes Valuation & Taxes:
Number of Homes, Taxable Value, Taxes Levied &
Delinquencies, Calendar Year 1999
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
Ohio's 88 counties levied a total of $36.4 million in taxes
on manufactured homes for calendar year 1999. They also
reported a total of $19.3 million in prior years'
delinquencies, for a total amount due of $55.7 million. The
number of manufactured homes by county ranged from 641 in
Medina County to 7,167 in Clermont County with an average of
2,548 per county. Taxable value by county ranged from
$1,236,316 in Wyandot County to $21,441,811 in Portage
County. Total 1999 taxes levied (including prior years'
delinquencies) ranged from $75,178 in Wyandot County to
$2,427,194 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
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.