All manufactured home owners are required to file a County Manufactured and Mobile Home Registration Certificate with the County Auditor for the first registration of the manufactured home for taxation purposes. Failure to register a manufactured home, the County Auditor shall impose a $100.00 penalty upon the owner. The Auditor shall issue a payment certificate stating the amount of tax due, to be presented to the County Treasurer with the payment of taxes. A permanent decal will also be issued and is to be displayed on the street side of the manufactured home. The decal is valid during the period of ownership, except when a manufactured home is relocated to another county, the owner shall apply for a new registration in that county.
When a manufactured home has a situs in Belmont County as of January 1, one-half of the tax is due and payable on or before March 1, and the balance is due on or before July 31, regardless of whether the manufactured home maintains the situs on or before July 31.
Upon the application to transfer ownership of a manufactured home, the Clerk of Courts Title Division shall not issue any certificate of title, which does not contain an endorsement from the County Treasurer’s Office that all taxes due are paid in full and the County Auditor’s Office that the Manufactured Home Transfer Tax is paid. The tax is levied on the grantor named on the certificate of title and paid to the County Auditor at the time of the delivery of the certificate. Failure to pay the tax subjects an owner to a fine or imprisonment.
As of January 1, 2000, manufactured homes that acquire situs in Ohio or transfer ownership, will be taxed as the “like Real Estate” method passed by the Ohio Legislature as Senate House Bill 142.
The County Appraiser will appraise the home and set the current market value. The taxable value is 35% of the appraised market value. The tax bill will be calculated by using a reduction factor and a 10% rollback. If you are owner/occupant, you will also receive a 2 1/2% rollback. Your manufactured home will be subject to an update every three years and to a reappraisal every six years.
Before a manufactured home that is subject to the manufactured home tax can be moved from one address to another in Ohio, the owner must obtain a Relocation Notice from the County Auditor’s Office. A fee of $5.00 will be charged and all taxes must be paid before the permit is issued. Failure to purchase a permit will result in a $100.00 penalty.
A manufactured home owner that meets the qualifications may file for a homestead exemption, which is a reduction in their Manufactured Home Tax. You must be owner occupant of the home, you must be at least 65 years of age or totally disabled. The filing time for homestead is between January 1st and the first Monday in June. The Homestead Exemption forms are available by here on our website or you may call the Auditor’s Office at (740) 699-2131 or go to the Ohio Department of Taxation Website and click on Homestead Exemption.