Under Ohio law, it is the responsibility of owners of manufactured homes (house trailers) to register their homes with the County Auditor for tax purposes.
Annually, the Auditor’s office assesses each manufactured home and prepares a tax list. Tax bills are generated from the list and are sent to each owner semi-annually. The house trailer tax is distributed back to the local taxing districts in the same manner as real estate taxes.
Owners of manufactured homes may elect to be taxed under either the manufactured home or real property tax, if ownership was acquired prior to January 1, 2000.
The conditions to be met are:
1.) The home is affixed to real property owned by the homeowner.
2.) The manufactured home is on a permanent foundation.
3.) The certification of title is surrendered to the County Auditor.
Manufactured homes meeting the above conditions are taxed like real property if the home was purchased on or after January 1, 2000.
If the home was purchased prior to that date, and the home is taxed under the manufactured home tax, it will be taxed like real property after it is sold.