We have always had the understanding that when stamping a mobile home title for transfer the "RESIDENT COUNTY" on the title should be our County and the mobile home has to be in our system to verify taxes. My County Auditor and County Clerk of Courts are now telling me the "RESIDENT COUNTY" on the title is where the owner resides not where the mobile home resides and that as long as the mobile home is in our system, we have to stamp it for transfer.
We have a title issued in Gallia County; the resident county is Brown County (where the owner lives) but the mobile home is located in Highland County and being taxed in Highland County. Any information regarding this would be greatly appreciated. Thank you!
Vickie L. Warnock
Highland County Treasurer
treasurer@co.highland.oh.us
Traci Stamper on Monday 03/23/2026 at 09:01 AM
Records are checked with the serial number to see if taxes have been charged in Brown County. We ask where the manufactured home is located, since it should be taxed in the County it is located in. We also had issues in the past with the resident county. I was advised by our Clerk of Courts that the resident county is where the owner lives (taken from their driver's license) not the location of the manufactured home. For a future solution, "County location" would be a good addition to Ohio manufactured home titles to assist with the collection of taxes. This is some info I found I hope it helps.
Section 4503.061 (2) If all the taxes have not been paid, the clerk shall notify the vendee to contact the county treasurer of the county containing the taxing district in which the home has its situs at the time of the proposed transfer. The county treasurer shall then collect all the taxes that are due for the year of the transfer and all previous years not exceeding a total of five years. The county treasurer shall distribute that part of the collection owed to the county treasurer of other counties if the home had its situs in another county during a particular year when the unpaid tax became due and payable. The burden to prove the situs of the home in the years that the taxes were not paid is on the transferor of the home. Upon payment of the taxes, the county auditor shall remove all remaining taxes from the manufactured home tax list and the delinquent manufactured home tax list, and the county treasurer shall release all liens for such taxes. The clerk of courts shall issue a certificate of title, free and clear of all liens for manufactured home taxes, to the transferee of the home.