Under Ohio law, it is the responsibility of the owner of a manufactured home to register their home with the Summit County Fiscal Officer for tax purposes. When a manufactured home is placed in Summit County, the owner must register the home within 30 days of the purchase. Failure to comply will result in a $100 fine.
How do I convert to Real Property?
If you decide to convert to real property, the home must be affixed to a permanent foundation and located on land owned by the owner of the manufactured home. The certificate of title must be returned to the Fiscal Office to be inactivated by the county Clerk of Courts that issued it.
|DTE 55E (639.79 KB)
Election to have a manufactured or mobile home taxed like real property.
When are my taxes due?
Taxes are due March 1 for the first half the the year and on July 31 for the second half of the year. Taxes on manufactured homes return as a supplement to the general fund of the city, township, village and school district where the home is located. Tax dollars do stay in that community.
If you own a manufactured home purchased before January 1, 2000, you may chose one of two methods of taxation. You can use the Depreciation Method, which means the mobile home is taxed by using a method of depreciation and the full tax rate, or you may elect to have the manufactured home taxed like real property.
Using the real property method, all manufactured homes will be reappraised for current market value and will pay a tax that is equal to the real property tax. If you elect to have your home taxed like real property, you must file a DTE Form 55E by December 1 in order for it to go into effect the following year and all taxes must be paid in full. Once a manufactured home is changed to the new taxation method, it can never be changed back to the Depreciation Method.
All homes purchased or transferred after January 1, 2000 will be taxed like real property. Eventually, all manufactured homes will be converted to the new system.
|DTE 1M (19.66 KB)
Complaint against the valuation of a manufactured or mobile home taxed like real property.