Mobile home titles in Ohio

Ohio titles a manufactured home through the clerk of the court of common pleas, registers and taxes it through the county auditor, and provides a clear path to convert the home to real property. The information below describes how the law generally works; anyone with a specific title question should consider consulting a licensed attorney in Ohio.

What the statute says

Every manufactured home in Ohio is titled by a certificate of title (issued by the clerk of the court of common pleas under the motor-vehicle title law, Chapter 4505) and must be registered with the county auditor where it sits. Ohio Rev. Code §4503.061(A) provides that "all manufactured and mobile homes shall be listed on either the real property tax list or the manufactured home tax list of the county in which the home has situs."

Tax status turns on §4503.06. Subsection (A) requires the owner to "pay either a real property tax ... or a manufactured home tax." Under §4503.06(B)(1), a home transferred or sited on or after January 1, 2000 is taxed as real property when all of these apply:

(a) The home is affixed to a permanent foundation as defined in division (C)(5) of section 3781.06 of the Revised Code. (b) The home is located on land that is owned by the owner of the home. (c) The certificate of title has been inactivated by the clerk of the court of common pleas that issued it, pursuant to division (H) of section 4505.11 of the Revised Code.

Section 4505.11(H) carries out the conversion: an owner whose home will be taxed as real property "shall surrender the certificate of title to the auditor of the county," the auditor delivers it to the clerk, and the clerk inactivates it. The certificate can later be reactivated if the home no longer meets the criteria, taxes are paid, and any liens are cleared.

How it works in general

An Ohio manufactured home starts life as titled, registered personal property: the owner holds a certificate of title and registers the home with the county auditor, paying the annual manufactured home tax. To fold the home into the real estate, the owner permanently affixes it to a foundation on land they own and surrenders the certificate of title to the county auditor, who places the home on the real property tax list and has the clerk inactivate the title. From then on the home is taxed as real estate and conveyed with the land. The certificate of title, the county-auditor registration, and (after conversion) the real-property records are the key documents.

Common scenarios

General examples Ohio residents commonly encounter:

• A home sits on a rented park lot. It stays titled personal property, registered with the county auditor and subject to the manufactured home tax (§4503.06(C); §4503.061).
• An owner sets the home permanently on owned land. Affixing it and surrendering the title to the county auditor converts it to real property (§4503.06(B); §4505.11(H)).
• An owner asks how the home is taxed. It pays either real property tax or the manufactured home tax, depending on whether it has been converted (§4503.06(A)).

Other authorities that may apply

The clerk of the court of common pleas issues and inactivates the certificate of title (Chapter 4505); the county auditor handles registration and the manufactured home tax (§§4503.06, 4503.061); the county treasurer collects the tax and signs off before a title is reactivated. The permanent-foundation standard comes from §3781.06, the home's construction follows the federal HUD code, and the bill of sale, deed, and any financing documents also control.