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 semiannually. The house trailer tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes. Statewide there are over 200,000 manufactured homes on the tax list.
The Forms section of the Auditor's web site is the location to find forms related to manufactured homes. Specifically, you may need one or more of the following forms:
DTE 100M, the Manufactured and Mobile Home Conveyance Fee Statement;
DTE 100M(EX), the Statement of Reason for Exemption from Manufactured and Mobile Home Conveyance Fee; DTE 101 Statement of Conveyance of Homestead Property, which is to be attached to Conveyance Fee Forms, DTE 100, 100(EX), 100M & 100M(EX);
DTE 41, which must be completed and returned to our office within 30 days of the purchase date to avoid a registration penalty of $100.00 being assessed on the tax record;
DTE 55, the election to have a Manufactured or Mobile Home taxed like Real Property; DTE 49, Damaged/Destroyed Home form;
DTE 56, the application for Owner occupancy Tax Reduction on Manufactured Home Taxed Like Real Property;
DTE Form 1M, the Board of Revision for complaint against the valuation of a manufactured or mobile home taxed like real property;
In Lieu of Title Form, to be used If a court order is issued without a title. This form must be presented to the Treasurer and Auditor's offices for the appropriate stamps.
Here is the direct link to our Forms web page where you can find the above forms and more.
Click on the links below for additional information
Frequently Asked Questions
How to transfer ownership of a Manufactured or Mobile Home
Click here for manufactured home conveyance fees.
• A Relocation notice can only be purchased by the titled owner of the home.
• ALL taxes must be paid in full (may require verification of payment made).
• The address where the home is moving to, including lot number, if applicable. This includes city, state, zip code and county.
• Relocation notices can be purchased from our office for a fee of $5.00 for a "single-wide" home and $10.00 for a "double-wide".
• The notice must be placed in the inside back window of the home before transporting to new location.
• Failure to purchase a relocation notice will result in a $100.00 penalty being assessed on the owner of the home and on the mover.