THE DEADLINE TO FILE FORM DTE1 “COMPLAINT AGAINST THE VALUATION OF REAL PROPERTY” IS MARCH 31.
Any manufactured home or mobile home that is moved on a public road must have a relocation notice attached to the rear of the home while it is being moved. You can obtain a relocation permit from the Pike County Auditor’s Office. In order to obtain the permit, all taxes must be paid.
Methods of Taxation
State law allows owners of manufactured or mobile homes to select from two methods of taxation. Call the Pike County Auditor’s Office at 740.947.4125 for assistance in calculating tax comparisons for your home.
Depreciation Method (currently used by most owners)
Manufactured or mobile home owners can be taxed using a method of depreciation and the full tax rate. This tax rate is not subject to House Bill 920 reduction factors. This method uses the sale price of the home, which is multiplied by either 95 percent for unfurnished units or 80 percent if the home is furnished. This amount is known as the depreciated value, which is multiplied by 40 percent to create the assessed value. The assessed value is multiplied by the full tax rate to calculate the yearly taxes. Every year an additional 5 percent depreciation is deducted from the 95 percent or 80 percent until it reaches 35 percent. Purchases prior to Jan. 1, 2000 may stay on the depreciated method or elect to change to the appraised method.
All manufactured or mobile homes that are purchased or otherwise transferred after Jan. 1, 2000 will be taxed like Real Property. Under the appraisal method, all homes will be appraised for market value by the county auditor. These values will be adjusted every three years on the same schedule as Real Property. This method uses the appraised value multiplied by 35 percent to create the assessed value. The assessed value is multiplied by the current effective rate to calculate the gross tax. Homes taxed under this method are entitled to the 10 percent rollback and the owner-occupied rollback for owner-occupied properties. Call the Pike County Auditor’s Office at 740.947.4125 for assistance in calculating tax comparisons for your home.
Converting a Manufactured Home to Real Estate
Recent changes in state law allow for homeowners who own the land on which their manufactured or mobile home is placed to convert the home to real estate. To do so, the home must be affixed on a permanent foundation, all taxes must be paid and the title surrendered to the auditor’s office.
Converting to the appraisal method
You may convert your method of taxation to the appraisal method by contacting the Pike County Auditor’s Office prior to December 1 of any year. To convert to the appraisal method, all taxes must be paid and a form, available from the auditor’s office, must be filed. Please note that you can only change your method of taxation once. Call the auditor’s office at 740.947.4125 for assistance in determining which taxation method is best for you.
Manufactured Homes Rules and Regulations
After Jan. 1, 2000 any used manufactured or mobile home that is sold must be conveyed through the Pike County Auditor’s Office. The sale will be subject to the conveyance tax of $2 per $1,000 of value. Sales tax is no longer charged on the transfer of a mobile home.
All manufactured and mobile home owners must register their home with the county auditor within 30 days of acquiring situs (placement of the home on real property) in that county. Failure to do so subjects the owner to a $100 penalty.
Taxpayers can now prepay their manufactured or mobile home taxes. Delinquent taxpayers may also be eligible for tax payment plans. For additional information about payment plans, contact the Pike County Treasurer’s Office at 740.947.2472
Delinquent manufactured and mobile home taxes are now subject to interest charges.
Home owners whose taxes are based on the appraised value can appeal the value of the home to the Board of Revision. BOR filings are accepted between January 1 and March 31.