Manufactured & Mobile Home Housing

Methods of Taxation

Depreciation Method:
  • Annual depreciation allowance of 5% is provided to manufactured home owners that is applied to the reduced sale price
  • The depreciated amount is multiplied by 40% to find the assessed, or "taxable" value
  • The assessed value is multiplied by the full tax rate to determine the semi-annual taxes
  • If the manufactured home was purchased prior to January 1, 2000, the owner has the option to use the depreciation method or may elect to use the "appraisal method (the change can only be made once)"

Appraisal Method:
  • A manufactured home purchased after January 1, 2000 is taxed using the appraisal method
  • Manufactured home owners home tax is like real property tax
  • The manufactured home values are assessed every three years for estimated market values
  • The estimated market value is multiplied by 35% to create an assessed, or "taxable" value for the property
  • The assessed value is multiplied by the effective tax rate to determine the semi-annual taxes
  • Manufactured home owners taxed by the appraisal method are entitled to the non-business credit (10%) owner-occupancy credit
For a more detailed explanation, please visit the FAQ section to learn more.

Other Changes

Transfer of Ownership
  • The auditor must transfer used manufactured homes sold after January 1, 2000 and are subject to a conveyance fee of $2 per $1,000 of the purchase price
  • All unpaid taxes must be paid in full to sell a manufactured home
  • The conveyance is paid at the auditor's office
Relocation Notice
  • Required for any manufactured home moved on a public road in Ohio
  • Relocation notice available at auditor's office
  • All taxes must be paid on the home at the time the relocation notice issued
  • Must be attached to the rear of the home during the move
  • Penalty for failure to identify: $100 fine to owner & $100 fine to person moving manufactured home

Penalty for Failure to Register a Manufactured Home

  • 30-days to register with Greene County Auditor's Office
  • Penalty for failure to notify: $100 fine to the owner

Board of Revision

  • Homeowners taxed under the appraisal method can challenge the valuation of the home with the BOR by filling a complaint between January 1 and March 31 of each year
  • Complaint forms can be found online or at the auditor's office

Interest on Delinquent Taxes

  • Delinquent taxes are subject to interest charges

The Manufactured Homestead Exemption Application (DTE Form 105A) can be mailed to the Greene County Auditor's at 69 Greene St., Xenia, OH 45385; or the form can be completed with the auditor's staff during business hours. Application will be accepted after the first Monday of January until the first Monday of June.

For a full list of available online resources, please visit the Forms and Documents section of the website.