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2 Methods of Taxing Manufactured & Mobile Homes
You may have a Choice
Effective with all homes purchased or transferred after Jan 01, 2000, the method for calculating taxes changed.
Home purchased prior to Jan 1, 2000 may still use the older, Depreciation method. Or they may elect to change to the new Appraised Method.
All Manufactured or Mobile homes purchased or transferred after Jan. 01, 2000 will be taxed under the Appraised Method - just as Real Property is.
To help you determine if it would be to your benefit, look at each method, and our example of how the methods work for both a 1999 home which has increased in appraised value.
See the two methods on Manufactured & Mobile Homes Page
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Estate Tax
In Ohio, an Estate Tax return must be filed within nine months of a person’s date of death. One copy is filed with the Probate Court and a second copy is filed with the County Auditor, who acts as agent of the Ohio Tax Commissioner. The tax due is based on the net value of the decedent’s estate.-Effective Jan. 1, 2002 the estate tax return must only be filed for estates with gross value over $338,333.
Where does it go?
Of the funds collected from estate taxes,
- 20% go to the State of Ohio
- 80% stay in the taxing district in which the decedent had resided or owned property.
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Sales Tax
The sales tax is a major means of funding both state and county government services. In Ohio, sales taxes are paid to the state, which fowards to the County its share.
A portion of the sales tax is also included in the Local Government Fund, which is shared by the County, townships, and municipalities.
Carroll County Sales Tax
6.5%
Vendors
All vendors are required to collect the sales tax, based on gross taxable sales.
When you apply in the Auditors office for a vendors license, a copy of the Vendors license will be forwarded to the Ohio Department of Taxation. They will send you (the vendor) a sales tax payment book.
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Ohio Sales and Use Tax
Ohio Sales Tax & Vendor Applications
Other Taxes
Taxes due for sales of alcohol, tobacco, fuel, and tires are handled by the state.
Forms and information are available at:
Ohio Business ResourcesThe State of Ohio's web sites provide lots of information for those starting and conducting business:
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Tax Relief
Damaged Property
If your hom or property was damaged - by winds, fire, etc - you may be eligible for a reduction in your taxes.
To help property owners offset the tax cost of rising property values, the Ohio legislature passed several forms of tax relief.
Homestead Exemption
Owner of Manufactured and Mobile homes may find it worthwhile to switch methods of taxation.
Manufactured and Mobile homeowners 65 years old or permanently disabled are eligible if their household income is $24,100 or less per year. This program reduces the taxable value of the property, thereby reducing the taxes owed.
The application may be filed between the first Monday in January and the first Monday in June each year in our office.
ROLLBACKS
There is a 10% rollback for everyone and a 2 1/2 % credit for all owner-occupied manufactured and mobile homeowners.
While these property tax reductions were only available to real property owners, they are now available to manufactured and mobile home owners.
HOUSE BILL 920
Passed into law in 1976. It provides a credit against all voted tax millage. As property values increase due to reappraisals (inflation), additional "credits" are applied to voted tax levies so that property owners are not paying more than the amount of taxes the levy was originally voted to collect. The only increase in revenue that taxing districts receive from voted levies is from the added value of new construction.
Appraisal Valuation
You may also have evidence that your property was not properly appraised.
Agricultural Valuation
Those who own and produce on farmland may be eligible for reductions through the Current Agricultural Use Value program.
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