Effective January 1, 2000, the State of Ohio changed the way manufactured homes and mobile homes are taxed for not only sales and use tax purposes, but other methods as well. This site will deal with sales and use tax only. For details on the other methods of taxation, you should contact the Warren County Auditor's Office at 513-695-1235.
Used Manufactured or Mobile Homes
Sales and use tax is due on the sale of any used manufactured or mobile home if the sale occurred prior to January 1, 2000, unless the purchaser had a statutory basis for claiming exception or exemption. The taxes that are due to be paid to the Clerk of Courts in the purchaser's county of residence when the title is obtained.
Sales and use tax is not due on the sale of any used manufactured or mobile home if the sale occurred on or after January 1, 2000. Instead a Transfer Tax is due. This would include dealer and non-dealer (casual) transfers.
New Manufactured Homes
Sales and use tax is due on the sale of any new manufactured or mobile home if the sale occurred prior to January 1, 2000, unless the purchaser had a statutory basis for claiming exception or exemption. The taxes that are due to be paid to the Clerk of Courts in the purchaser's county of residence when the title is obtained.
No sales and use tax will be paid to the Clerk of Courts on the sale of any new manufactured or mobile home if the sale occurred on or after January 1, 2000. Dealers are no considered the consumer of new manufactured or mobile homes and they will owe sales or use tax based on their cost of the new manufactured home. This tax will be paid (based on the taxes in effect in the purchaser's county of residence) directly to the Ohio Treasurer of State under a consumer's use tax account.
Date of Sale
The date of sale is considered the earliest of the following actions:
- The date the full purchase price is paid by the consumer,
- The date the financial papers are fully executed by the financial institution, or
- The date the purchaser took possession of the manufactured or mobile home.
Transfer of Ownership Process
Before purchasing a used manufactured or mobile home, a Warren County resident should contact the Treasurer's Office in the county where the home is physically located to assure no back taxes are owed. Once the Certificate of Title has been signed and notarized, you must have the title stamped by the Treasurer's Office in the county in which the home is located. All taxes are to be paid before the Treasurer's Office can stamp the title. With the change in the law as of January 1, 2000, your next stop will be the Warren County Auditor's Office, where a conveyance fee of $1 per $1000 of value will be assessed on the sale. After the conveyance is done in the Auditor's Office, the title mat be transferred (exempt for sales tax) in any of the Warren County Title Offices in Lebanon, Franklin or Mason. The new law does require a $5 archival fee payable to the Clerk of Courts at that time.