| Manufactured & Mobile Homes |
Manufactured & Mobile Homes
You May Benefit by Changing Your Home's Tax Status.
Many aspects of Ohio's Manufactured and Mobile Home laws changed in 1999 and 2000.
Under the new laws, your home will be treated more like conventional real estate:
- Newer homes will be subject to a different Method of Taxation.
- Owners of older homes may find it beneficial to switch methods. Should you switch?
- Procedures and penalties for registration, relocation, and transfers are important other changes Also, some definitions.
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Changing Tax Status of Manufactured or Mobile Homes
Converting Your Manufactured or Mobile Home to the Appraised Method:
If you have determined that it would be beneficial to convert to the new Appraised Method please contact our office prior to December 1st of any year. To convert to the new Appraised Method all taxes must be paid and a form is required to be signed and filed with our office. This form is available at our office. Please note that you can only change once.
Converting your home to Real Estate:
The new law allows for homeowners who own the land that their home is sitting on to convert the home to Real Estate. To do so the home must be affixed on a permanent perimeter foundation, all taxes must be paid in full and the title surrendered to the Auditor's Office.
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Appraised Method
Under the new method, Manufactured or Mobile Homes will be taxed like real property. This method applies to all homes purchased or transferred after January 1, 2000, as well as those for which the owner elects to convert to the new method.
For a home purchased in 2000, the tax would be calculated as follows:
Calculating Tax Using the Appraised Method
Appraised Value $56,421
Assessment % 35%
Assessed Value $19,750
*Effective Tax Rate 48.363115
Subtotal $955.17
10% Rollback 95.52
1 1/2 % Credit 23.88
__________
2000 Full Year Tax $835.78
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Depreciation Method
Prior to Jan 01, 2000, Manufactured or Mobile Home Owners were taxed using a method of depreciation and the full tax rate. This tax is not subject to H.B. 920 reduction factors.
In this method, the sale price of the manufactured or mobile home is multiplied by either 95% for unfurnished homes, or 80% for furnished homes. This amount is known as the depreciated value.
Every year, an additional 5% depreciation is deducted from the 95% or the 80% until it reaches 35%.
For a furnished home purchased in 1999, the tax would be calculated as follows:
Calculating Tax Using the Depreciation Method
Purchase Price
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$56, 421
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Depreciation % X
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80%
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Depreciation Value
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$45,140
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Assessed percentage X
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40%
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Assessed Value
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$18,056
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* Full tax rate X
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79.75
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2000 Full Year Tax
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$1439.97
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To see how the two methods may affect your tax cost, consider two homes:
For a home purchased in 2000, the tax would be calculated as follows:
2000 Home
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Using the Appraised Method
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Appraised Value
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$56, 421
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Assessment %
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35%
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Assessed Value
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$19,750
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* Effective Tax Rate
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48.363115
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Subtotal
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$955.17
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10% Rollback
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95.52
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2 1/2% Credit
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23.88
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2000 Full Year Tax
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$835.78
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Using the Depreciation Method
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Purchase Price
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$56, 421
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Depreciation % X
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80%
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Depreciation Value
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$45,140
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Assessed % X
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40%
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Assessed Value
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$18, 056
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* Full Tax Rate X
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79.95
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2000 Full Year Tax
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$1,429.97
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For this home, purchased in 2000, converting to the Appraised Taxation Method lowers the tax by over $500.
However, for an older home, this may not be the case:
1994 Home
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Appraised Method
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Appraised Value
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$39,300
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Assessment %
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35%
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Assessed Value
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$13,760
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* Effective Tax Rate
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48.363115
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Subtotal
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$655.48
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10% Rollback
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66.55
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2 1/2% Credit
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16.64
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2000 Full Year Tax
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$582.29
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Depreciation Method
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Purchase Price
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$35.150
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Depreciation % X
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50%
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Depreciation Value
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$17.575
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Assessed % X
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40%
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Assessed Value
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$7,030
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* Full Tax Rate X
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79.95
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2000 Full Year Tax
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$560,64
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For this older, 1993, home, it would not be beneficial to switch to the Appraised Method.
Each situation is different. Our office would be pleased to provide you with a tax analysis based on your situation
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Important Other Aspects
Penalty for Failing to Register: All Manufactured and Mobile Home owners must register their home with the County Auditor within 30 days after acquiring situs in Carroll County. Failure to do so will subject the owner to a $100 penalty.
Relocation Notice: Effective March 30, 1999 any Manufactured of Mobile Home that is moved on a public road within the State of Ohio must have a Relocation Notice attached to the rear of the home while being moved. You can obtain a Relocation Permit from the Carroll County Auditor’s Office upon proof that all taxes have been paid. Failure to obtain a permit is a minor misdemeanor with a fee of $100 to the owner and a fine of $100 to the person moving the home.
Payment Plans: Taxpayers can now prepay their Manufactured of Mobile Home taxes. Delinquent taxpayers can also be offered delinquent tax payment plans. You may inquire about these options with Carroll County Treasurer John R. Yeager at (330) 627-4221.
Board of Revision: Homeowners whose taxes are based on the Appraised Method can appeal the value of the home to the County Board of Revision of any year between January lit - March 3 1st The applications are available in our office.
Delinquent Manufactured of Mobile Home Taxes: On or before September lit of every year a line list of all delinquent Manufactured of Mobile Homes will be filed in the County Recorder’s Office. This list is also advertised in local newspapers.
Transfer of Ownership: After January 01, 2000 any used Manufactured of Mobile Home that is sold must be conveyed through the Carroll County Auditor’s Office. The sale will be subject to the conveyance Tax of $4 per $1,000 of value per sale price. After the conveyance is done in the Auditor’s Office the title may be transferred by the Clerk of Courts exempt from sales tax.
Interest on Delinquent Taxes: Delinquent Manufactured and Mobile Home taxes are now subject to
interest.
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