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The Stark County Auditor

Manufactured Homes

Manufactured home property tax is a tax paid for manufactured and mobile homes that do not meet the qualifications necessary to be taxed as permanent real estate. It is billed for the current year as opposed to real estate which is billed in arrears. This tax is distributed in the same manner as real estate tax. It is distributed to the different political subdivisions such as county, township, municipalities, school districts and libraries.

First half manufactured home taxes are due March 1st and second half are due July 31st of each year.

Registering a New Manufactured Home

  • All manufactured and mobile home owners must register their home with the county auditor within 30 days after acquiring situs in Stark County. Failure to do so will subject the owner to a $100 penalty.

Transferring Ownership of a Manufactured Home

Requirements

  • The taxes must be paid in full through the current year in the county where the manufactured home was located on January 1st.
  • Once taxes are paid the conveyance form needs to be completed and conveyance fees paid in the county where the manufactured home is located. The title is stamped with the conveyance stamp. Manufactured homes that were sold prior to January 1, 2000 pay sales tax instead of a conveyance fee.
  • The title is then taken to the Clerk of Courts Title Department in the county where the buyer resides. Manufactured home titles need to be signed and notarized in the same manner as automobile titles.

Fees

  • Conveyance fee is $4.00 per thousand plus a $.50 transfer fee.
  • New title fee is $15.00 plus a $5.00 archive fee. If there is a lien to be recorded, the fee is $5.00 for the lien and $5.00 for the memorandum title.
  • Notary fee is $1.00 for each name to be notarized. If the notary date is more than 30 days old, there will be a $5.00 penalty added.

Moving a Manufactured Home

Requirements

  • The taxes must be paid in full through the current year in the county where the manufactured home was located on January 1st.
  • The Manufactured Home Moving Permit must be obtained from the county where the manufactured home is currently located. This permit is needed whether the home is being moved within the county or out of the county.

Fees

  • Permit fee is $5.00. Failure to purchase a moving permit can result in a $100.00 penalty for both the owner of the manufactured home and the mover.

Converting a Manufactured Home to Permanent Real Estate

Manufactured homes titled prior to January 1, 2000 are taxed on a Depreciation Schedule created by the State. Those titled January 1, 2000 or later are taxed "like" real estate. The requirements to convert any Manufactured Home to permanent real estate are:

  • The land owner and the manufactured home owner must be the same.
  • All towing apparatus (wheels & tongue) must be removed.
  • The manufactured home must be placed on a permanent foundation below the frost line.
  • The current year manufactured home tax must be paid in full.
  • The original title must be surrendered to the Auditor’s Office (a memorandum is not acceptable) and any liens must be cancelled. The Auditor’s Office will forward the title to the Clerk of Courts Title Department with a letter explaining that the manufactured home is now real estate. The Clerk of Courts will inactivate the title and retain it for 30 years.

Tax Relief

10 % and 2.5% Rollback

  • These rollbacks are only available to manufactured and mobile homes that are taxed by the appraised method (also known as the “like real estate method”).
  • 10% rollback is granted to all homeowners.
  • 2.5% reduction is provided for homeowners who own and occupy the residence.

Homestead Exemption

  • This program reduces the taxes owed on a manufactured home based on the value of the manufactured home and the tax rate. Those eligible include manufactured and mobile home owners at least 65 years old, or totally and permanently disabled, or surviving spouse (at least 59 years of age) of an eligible person.

For more information call (330) 451-7640.