Manufactured Homes

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:

Depreciation Method
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.

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 front 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. 
• Manufactured Home Relinquish form

To Transfer a Manufactured Home Title:

• Knox County Auditor's Office (Knox County Service Building - 117 E. High St. Ste 120, Mount Vernon, Ohio)
  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 $3 per thousand in the Auditor's Office and $.50 transfer fee per title (the Manufactured Home will be Taxes Like Real Estate).
• Knox County Treasurer's Office (Knox County Service Building - 117 E. High St. Ste 103, Mount Vernon, Ohio)
  The Taxes Must Be Paid in Full (through the current year) in the Treasurer's Office. The Title will be stamped by the Treasurer to show that the taxes are paid.
• Knox County Clerk of Courts Auto Title Office (671 N. Sandusky St. Mount Vernon, Ohio)
  The Title is taken to the Knox 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 (H)

If you have questions please call the Auditor's Office at: 740-393-6745

History of Changes:

• 1925 - Tax enacted
• 1963 - Distinction drawn between taxes levied on furnished and unfurnished trailers
• 1969 - Depreciation schedule allowances on assessed values were enacted
• 1980 - Collection of taxes owed required prior to a transfer of a certificate of title
• 1984 - Renamed "House Trailers" to "Manufactured Homes"
• 1986 - Homestead exemption for certain manufactured home owners enacted, effective tax year 1988
• 1995 - The limit of each homestead exemption income bracket increased by $4,300 beginning in tax year 1996
• 1999 - Reduced transfer tax rates for those real or manufactured home owners who received the homestead exemption
• 2000 - Manufactured homes purchased after Jan 1 are taxed like real property (An owner of a home purchased prior to January 1, 2000 has the option of converting to this new taxation method)
• 2007 - Homestead exemption no longer based on income levels is available to home owners based on age and home ownership (see homestead page for more homestead qualification details) 

Homestead Exemption Information 2014 Homestead Exemption changes effective January 1, 2014.