AUDITOR
MANUFACTURED HOME REGISTRATION

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 sent to each owner semi-annually. The manufactured home tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes. Unlike real property taxes which are paid in arrears, manufactured home taxes are paid currently.

Under a law passed by the Ohio Legislature, all new manufactures homes will be treated, for the purpose of property tax calculation, "like" real estate instead of being depreciated as in the past. Existing manufactured home owners have the option of being taxed the old way or choosing to be treated "like" real estate at any time and may choose whichever is to their advantage.

Manufactured homes on their own property will now be taxed as real property, not as manufactured homes.

If you have any questions about the new changes in the law, please call the Auditor's Office at 740-652-7032.