Modification Real Property For A Manufactured Home
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FAQ
Ohio Revised Code 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.
Manufactured homes are real property for assessment purposes; however, they are considered personal property for tax collection purposes.
If it is titled as real property, the home and land will be classified and taxed as a unit. However, in most instances, regardless of how it is titled, an attached manufactured home may be classified and taxed as real property. The provisions of the Tax Code are controlling in that regard.
How do I elect my home as real property? By default, all manufactured homes are personal property unless elected otherwise on a completed Application for Statement of Ownership accompanied by the applicable fees and recorded with the County Clerk.
Real property includes land, structures on the land and anything that is physically attached to the structures or the land.