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 Franklin County Auditor's Office. In order to obtain the permit, all taxes must be paid.
State law allows owners of manufactured or mobile homes to select from two methods of taxation. Call the Franklin County Auditor's Office at 525-7365 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 HB 920 reduction factors. This method uses the sale price of the home, which is multiplied by either 95% for unfurnished units or 80% if the home is furnished. This amount is known as the depreciated value, which is multiplied by 40% 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% depreciation is deducted from the 95% or 80% until it reaches 35%. 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% 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% rollback and the 2.5% rollback for owner-occupied properties. Call the Franklin County Auditor's Office at 525-3230 for assistance in calculating tax comparisons for your home.
Converting to the appraisal method:
You may convert your method of taxation to the appraisal method by contacting the Franklin County Auditor's Office prior to Dec. 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 525-3230 for assistance in determining which taxation method is best for you.
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.
Transfer of ownership:
After Jan. 1, 2000 any used manufactured or mobile home that is sold must be conveyed through the Franklin County Auditor's Office. The sale will be subject to the Conveyance Tax of $2.00 per $1,000 of value. Sales tax is no longer charged on the transfer of a mobile home.
Penalty for failing to register:
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 Franklin County Treasurer's Office at 525-3438.
Interest on delinquent taxes:
Delinquent manufactured and mobile home taxes are now subject to interest charges.
Board of Revision:
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 Jan. 1 and March 31.