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Manufactured Homes
Under Ohio law, it is the responsibility of owners of manufactured homes to register their homes with the County Auditor for tax purposes. The Auditor's office assesses each manufactured home using the same 6 year appraisal schedule as real property and prepares a tax duplicate. Tax bills are sent to each owner semi-annually. This tax is distributed back to the local taxing districts (townships and schools) in the same manner as real estate taxes. In Union County there are 1,200 plus manufactured homes on the tax duplicate. Manufactured homes are included in the Homestead Program.
