Ohio law allows owners of manufactured or mobile homes to select from two methods of taxation. Call the Franklin County Auditor's Office at
614-525-3230 for assistance in calculating tax comparisons for your home.
DEPRECIATION METHOD
Manufactured or mobile home owners can be taxed using a method of depreciation and the full tax rate. This tax rate is not subject to HB 920 reduction factors.
This method uses the sale price of the home, which is multiplied by either 95% for unfurnished units or 80% if the home is furnished. This amount is known as the depreciated value, which is multiplied by 40% to create the assessed value. The assessed value is multiplied by the full tax rate to calculate the yearly taxes. Every year, an additional 5% depreciation is deducted from the 95% or 80% until it reaches 35%.
Purchases prior to January 1, 2000, may stay on the depreciated method or elect to change to the appraisal method.
APPRAISAL METHOD
All manufactured or mobile homes that are purchased or otherwise transferred after January 1, 2000, are taxed like real poperty.
Under the appraisal method, all homes are appraised for market value by the County Auditor. These values are adjusted every three years on the same schedule as real property.
This method uses the appraised value multiplied by 35% to create the assessed value. The assessed value is multiplied by the current effective rate to calculate the gross tax.
Homes taxed under this method are entitled to the 10% rollback and the 2.5% rollback for owner-occupied properties.
CONVERTING TO THE APPRAISAL METHOD
You may convert your method of taxation to the appraisal method by contacting the Franklin County Auditor's Office prior to December 1st of any year. To convert to the appraisal method, all taxes must be paid, and a form available from the Auditor's Office must be filed. Please note that you can only change your method of taxation once.
CONVERTING A MANUFACTURED HOME TO REAL ESTATE
Ohio law allows homeowners who own the land on which their manufactured or mobile home is placed to convert the home to real estate. To do so, the home must be affixed on a permanent foundation, all taxes must be paid, and the title surrendered to the Auditor's Office.
Please note: The above information is according to the Franklin County Auditor's website.
MANUFACTURED HOME TAX
First-Half Collection
Each year, tax bills are mailed in late January. The payment due date is March 1st (or the first following business day if the 1st falls on a weekend or a holiday).
Second-Half Collection
Each year, tax bills are mailed in early July. The payment due date is July 31st (or the first following business day if the 31st falls on a weekend or a holiday).
2024 COLLECTION DATES
FOR MANUFACTURED HOME TAXES
- First-Half Payments: March 1, 2024
- Second-Half Payments: July 31, 2024