Tax Law Research : Federal and Ohio: Ohio Taxation of Manufactured and Mobile Homes

The annual manufactured home tax. Allows owner to choose between being taxed under this section, or the manufactured or mobile home being taxed as real property under Ohio Revised Code Title 57.

Manufactured homes that acquired situs in Ohio or were transferred on or after January 1, 2000 are subject to a manufactured home tax that is like the real property tax. Alternatively, the owner may convert such a home to real property status and therefore subject the home to the real property tax. To convert the home and have it taxed as real property requires the home to be affixed to real property owned by the homeowner, to be on a permanent foundation, and the certification of title to be inactivated.

Dealers inventory of manufactured and mobile homes must be taxed as personal, not real, property.

Used manufactured and mobile homes are exempt from the sales tax.

Information release from the Ohio Dept. of Taxation explaining the sales tax on new manufactured and mobile homes.

Bulletin 11 Revised 12/02 from the Ohio Dept. of Taxation

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