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| Monday, May 12, 2008 |
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LICKING COUNTY AUDITOR'S OFFICEJ. TERRY EVANS, AUDITOR
Manufactured Homes
Under Ohio Law, it is the responsibility of the owner of manufactured homes (mobile homes) to register their homes with County Auditor where the home is located, for tax purposes. Failure to do this within a 30 day period will result in a fine of $100.00. Each manufactured home is annually assessed by the County Auditor. A tax duplicate is prepared and a tax bill is sent to each owner semi-annually in January and June. The manufactured home tax is distributed back to the local taxing districts (townships and schools, etc.) in the same manner as real estate taxes. There are approximately 3,200 manufactured homes on the tax duplicate in Licking County.
When a manufactured home is transferred (sold to a new owner) the title must be changed within 30 days to reflect the new information. Ohio law says that failure to give a new owner the notarized title is punishable by 90 days in jail and a $200.00 fine. A penalty will also be imposed if the title is not transferred within 30 days. Failure to register with the Auditors Office is punishable by a fine as well.
All manufactured homes which are purchased or which have titles transferred after January 1st of the year 2000 are taxes like real. Homes which were purchased prior to January 1, 2000 are taxed under a depreciation method.
A mobile home may be converted so as to be taxed as real property. To convert, it must be on a permanent foundation which goes below the frost line, the wheels and tongue must be removed, all taxes must be paid and the original (lien free) title must be surrendered to the Auditor. The deadline to complete this transaction is December 31st each year.
A manufactured home is taxable if it has situs in Ohio. A good rule is if the structure has not been destroyed (completely knocked off its frame), then it is taxable. If an owner wishes to junk (destroy) his/her manufactured home, the proper form may be completed in the Auditor's Office. Again, taxes must be current and a stamp placed on the front of the title stating taxes have been paid. Then the title is surrendered at the Auditor's Office.
A relocation notice is required for any manufactured or mobile home that is moved from one address to another within Ohio. The Auditor charges $5.00 for the notice, which is filled out and placed on the back of the home to be moved. The Auditor cannot issue a relocation card unless all taxes owed on the home are paid in full. If the home is moved without the purchase of a relocation card, both the home owner and the mover who transported the home will be fined $100.00. It is your responsibility to notify the Auditor of the county where you are moving the home within 30 days.
A list of unpaid taxes and taxpayers will be published annually in the local newspaper, and all unpaid accounts do accrue interest.
An owner of a manufactured home may be eligible for a tax reduction if the mobile home has been damaged or destroyed. For more information or a form, please contact the County Auditor's Office. | |||||
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