- Manufactured Homes Search (Search for manufactured homes by registration number, owner, or address)
- Manufactured Homes that have transferred ownership during 2021 are still showing the owner effective as of January 1, 2021. However, the Transfer Detail line will show the latest owner name.
- 1st Half Tax Due Date: February 25, 2021
- 2nd Half Tax Due Date: July 22, 2021
Under Ohio law, owners of manufactured homes (house trailers) are responsible to register their homes with the County Auditor for tax purposes. The Auditor's Office assesses each manufactured home. Tax Bills are sent to each owner semi-annually. This tax is distributed back to the local taxing districts in the same manner as the real estate taxes.
Methods of Taxation:
This method was used for all manufactured homes prior to January 1, 2000. The sale price of the home is reduced to 80% for furnished or 95% for an unfurnished home. A depreciation of 5% per year is applied to this reduced sales price until the maximum allowed depreciation of 35% for furnished or 50% for unfurnished homes is reached. This depreciated amount is then multiplied by 40% to create the assessed (taxable) value. The assessed value is then multiplied by the full tax rate to determine the amount of annual taxes, which are billed semi-annually. Manufactured homes titled prior to January 1, 2000 may stay on this method, or may choose to change to the new Appraisal method.
A Manufactured home purchased after January 1, 2000 will be taxed using the Appraisal method like real estate. The value of the home is multiplied by 35% to create the assessed (taxable) value. This value is then multiplied by the effective tax rate to determine the amount of tax that will be billed semi-annually. These homes are reappraised in the county-wide reappraisal mandated by the state.
Manufactured homes taxed under this method may also be entitled to a 10% rollback, and a 2.5% reduction of the annual taxes.
To Convert to Appraisal Method of Taxation:
Manufactured homes titled prior to January 1, 2000 may choose to convert to the appraisal method. However, you may only convert once. A conversion form available at the Auditor's office must be completed and all taxes must be paid prior to the conversion. All manufactured homes titled after January 1, 2000 are automatically under the appraisal method.
To Convert a Manufactured Home to Permanent Real Estate:
Manufactured Homes titled prior to January 1, 2000 are taxed on a Depreciation Schedule created by the State. Those titled January 1, 2000 or later are taxed "like" real estate. The requirements to convert any Manufactured Home to permanent real estate are:
- The Land Owner & the Manufactured Home Owner must be the same.
- All Towing Apparatus (wheels & tongue) must be removed.
- The Manufactured Home must be placed on a Permanent Foundation below the frost line.
- The Manufactured Home Taxes must be paid in full through the current year.
- The Original Title must be Surrendered to the Auditor's Office (a memorandum is not acceptable), any Liens must be cancelled. The Auditor's Office will then forward the Title to the Clerk of Courts Auto Title Department with a letter indicating that this manufactured home is now converted to Real Estate. The home will now be appraised as real estate in the county wide reappraisal, and taxes will be billed in the regular real estate billing cycle.
To Transfer a Manufactured Home Title:
- The Auditor's Office must be notified that the Title is Changing Ownership, and must stamp the title before transfer. Titles notarized from January 1, 2000 and later will pay a conveyance fee of $2 per thousand in the Auditor's Office (the Manufactured Home will be Taxed Like Real Estate).
- The Taxes Must Be Paid in Full (through the current year) in the Treasurer's Office (428 W Liberty Street). The Title will be stamped by the Treasurer to show that the taxes are paid.
- Wayne County Clerk of Courts Auto Title Office (200 Vanover Street).The Title is taken to the Wayne County Auto Title Office to complete the Transfer of Ownership with a new Certificate of Title.
To Relocate a Manufactured Home:
- A relocation notice is required for any manufactured or mobile home that has been subject to taxation and is moved on the public roads from one address to another within Ohio. The relocation permit is obtained from the County Auditor’s Office in the county where the home is located. All manufactured home taxes and a $5.00 fee must be paid before issuance of the permit.
- The relocation notice is a one foot square yellow sign. It contains the name of the homeowner, the registration or serial number, and the address and county to which the home is being moved. It must be attached to the rear of the home when it is being moved on the public roads.
- If the County Auditor determines that a manufactured home has been moved without a relocation notice as required, a penalty of $100 will be imposed upon the owner of the home and upon the person who moved the home. If the penalty on the owner is unpaid, the penalty constitutes a lien on the home and will be added to the manufactured home tax duplicate for collection. ORC 4503.061
For a History of Changes: CLICK HERE
If you have questions please call the Auditor's Office at: 330.287.5430