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Estate Taxes

Ohio's Estate Tax is Ending

Under Ohio law, it is the responsibility of the owner of manufactured homes (mobile homes) to register their homes with the County Auditor for tax purposes. Each manufactured home is annually assessed for value 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 in the same manner as real estate taxes. There are approximately 2000 manufactured homes on the tax duplicates in Defiance County.

When a manufactured home is sold to a new owner, the title must be transferred within 30 days of the change of ownership to reflect the new information. There are 3 steps in transferring a manufactured home title.

  • Taxes for the current year must be paid in the Treasurer's Office and a stamp is placed on the original title.
  • The Auditor's Office will complete the conveyance for tax purposes, which is subject to a conveyance fee of $4.00 per $1,000.00 based on the purchase price. The new owner will also complete the required registration form at this time. A conveyance stamp will be placed on the title to reflect compliance with this process.
  • The original title must then be taken to the Clerk of Courts Title Department so a new title in the new owners name can be issued.

Ohio law states 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 Auditor's Office is punishable by a $100.00 penalty.

Relocation Notice: If you move a mobile home from one location to another, you must notify the County Auditor's Office 30 days prior to moving. A relocation notice is required for any manufactured or mobile home that is moved on public roads from one address to another within Ohio or from Ohio. The Auditor charges $5.00 for the notice. The Auditor cannot issue a relocation notice unless taxes owed on the home have been paid. Failure to obtain a permit is a minor misdemeanor with a fine of $100.00 each to the owner and the person moving the home.

Two Methods of Taxation

A mobile home may be converted 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 law allows for different methods of taxation for manufactured homes.

  • Depreciation Method: Prior to January 1, 2000 manufactured or mobile home owners are taxed using a method of depreciation and the full tax rate. This tax rate is not subject to H. B. 920 reduction factors. This method uses the sale price of the manufactured or mobile home that is multiplied by either 95% for unfurnished or 80% if the home is furnished. This amount is known as the depreciated value that is multiplied by 40% to create the assessed value. The assessed value is multiplied by the full tax rate to calculate the yearly taxes. Every year an additional 5% depreciation is deducted from the 95% or 80% until it reaches 35%. Manufactured or mobile homeowners whose home has been purchased prior to January 1, 2000 can stay on this method or elect to change to the new method. This change can only be used once per manufactured home.
  • Appraised Method: All manufactured or mobile homes that are purchased or otherwise transferred after January 1, 2000 or elect to convert to this method will be taxed like real property. Under the appraised method, all homes will be appraised for market value by the County Auditor in a manner similar to real property. This method will use the appraised value multiplied by the 35% assessment percentage to create the assessed value. The assessed value will be multiplied by the effective tax rate to calculate the gross tax. This method is also entitled to the 10% rollback and the owner-occupied credit (if applicable) to create the net taxes for the year.