Section 4503.061(A) of the Ohio Revised Code provides in part, "the owner shall register the manufactured home with the county auditor of the county containing the taxing district in which the manufactured home has situs".
WHEN TO REGISTER MANUFACTURED
When a manufactured home originally acquires situs in Hamilton County, the owner must register the home within thirty (30) days of the purchase. Failure to comply will result in a one hundred dollar ($100) late registration penalty.
WHERE TO REGISTER MANUFACTURED
A manufactured home may be registered at the Hamilton County Auditor's Office, County Administration Building, 138 East Court Street, Cincinnati, Ohio 45202-1221 between 8:00 a.m. and 4:00 p.m. Monday through Friday. The telephone number is 513-946-4054.
TAXES ON MANUFACTURED
Taxes are due on March 1 for the first half of the year and on July 31 for the second half of the year unless otherwise noted by the Hamilton County Treasurer's Office. Taxes on manufactured homes return as a supplement to the general revenue fund of the city, township, village, and school district in which the home is located. The tax dollars do stay in that community.
MANUFACTURED HOME CONVEYANCE FEE
Beginning January 1, 2000, the seller of a used manufactured home will be required to fill out a conveyance fee statement and submit this to the Auditor's Office. The seller will be charged a tax equal to ten cents ($.10) per hundred dollars ($100) of the sale price or market value of the home along with a fifty cent ($.50) transfer fee. The conveyance fee statement may be obtained from the Auditor's Office.
Those who are 65 years of age or older or those who are permanently and totally disabled are eligible to receive the Homestead Exemption provided that their annual income is $36,100 or less. However, they must own and occupy the home as their principal place of residence as of January 1 of the application year. If they were eligible to file last year, but failed to do so, they may file a late application along with the original one and receive a rebate for that year. Applications are taken between the first Monday in January and the first Monday in June.
Effective March 30, 1999, anyone moving a manufactured home on public streets is required to obtain a Relocation Notice from the County Auditor for a fee of five dollars ($5). All current and delinquent taxes must be paid at the time of notification.
The Relocation Notice is a one (1) foot square, yellow sticker containing the name of the owner, the home's registration number, location where the manufactured home is being moved, county in which the notice is issued, and the expiration date. The notice must be attached to the rear of the home.
If the manufactured home is purchased from a dealer, the owner obtains the Relocation Notice from the dealer at no cost.
A Relocation Notice is valid until December 31 of the year in which it is issued by the County Auditor.
Failure to comply will result in a one hundred dollar ($100) penalty to both the manufactured home owner and the person moving the home.
MANUFACTURED HOME CONVERSION TO REAL
A manufactured home that acquired situs in Ohio or one in which ownership was transferred on or after January 1, 2000 can be taxed on the real property tax list. The home must be affixed to a permanent foundation as defined by ORC 3781, located on land owned by the owner of the home and the certificate of title must be inactivated by the Clerk of Court of Common Pleas that issued the original certificate. All manufactured home taxes must be endorsed by the Treasurer as paid in full (ORC 4505.11). The home will be treated as real property the year following the election. Please see "Declaration of Manufactured Home to Real Property" form for more detailed information.
FREQUENTLY ASKED QUESTIONS
CONCERNING MANUFACTURED HOMES
CAN A MANUFACTURED HOME BE REGISTERED
WITHOUT A TITLE?
Yes, but the title must be delivered to the County Auditor within fourteen (14) days of issuance.
IS SALES TAX DUE WHEN TRANSFERRING A
No. Any transfer on or after January 1, 2000, does not require payment of sales tax. However, if the home was purchased prior to January 1, 2000, and the title was notarized prior to January 1, 2000, sales tax of the purchase price would be required. Sales tax will still apply to the sale of new manufactured homes purchased from dealers.
CAN A COMPLAINT BE FILED ON THE VALUE OF A
Yes, but only if the home is being taxed like real property. The deadline is March 31 of the year in which the complaint is being filed.
SINCE MANUFACTURED HOMES ARE TAXED LIKE REAL
PROPERTY, ARE THEY CONSIDERED REAL PROPERTY?
No. Manufactured homes will remain personal property unless they are converted to real property. (See manufactured home conversion to real property.) The new tax system involves only the way the homes will be appraised and how the tax is calculated.
CAN A MANUFACTURED HOME BE TAXED LIKE REAL
Yes. The owner of a manufactured home may elect to have the home taxed like real property by filing a DTE Form 55 (Election to Have a Manufactured Home Taxed Like Real Property) by December 1 of any year. To make the election, all taxes assessed under the depreciation method must be paid. The home will be taxed like real property for the first time for the year following the year in which the election is made. Any manufactured home owner who elects to be taxed like real property cannot return to the depreciation method. All homes transferred after January 1, 2000, will be taxed like real property. Eventually, all manufactured homes will be converted to the new system.
DOES A MANUFACTURED HOME HAVE TO BE
No. Registering a manufactured home is a one-time step. However, every time the home is transferred, the new owner is required to re-register the home.
WHAT STEPS ARE REQUIRED TO TRANSFER A
MANUFACTURED HOME TITLE?
Before the Clerk of Courts can transfer title, the County Treasurer must provide an endorsement (stamp) that all taxes have been paid or that no tax is due, and the County Auditor must provide an endorsement (stamp) that the conveyance fees have been paid.