In Trumbull County, Ohio, owners of manufactured or mobile homes taxed as real property can file a complaint against their property valuation using the DTE 1M digital form. This form is available through the Trumbull County Auditor’s Office. Homeowners can challenge the assessed value of their home if they believe it does not reflect the fair market value.
This could potentially reduce their property tax burden. The filing period for the DTE 1M is January 1 to March 31 annually. The process involves submitting evidence to the Board of Revision (BOR) for review.
Manufactured and Mobile Homes in Trumbull County
Manufactured and mobile homes are different from traditional real estate but can be taxed like real property under specific conditions in Ohio. These homes, often built off-site and transported to a location, are subject to annual assessments by the Trumbull County Auditor. Ohio law mandates that manufactured homes purchased after January 1, 2000, are taxed like real property.
Older homes can opt into this taxation method. To be taxed as real property, a manufactured home must meet certain criteria:
- It must be affixed to a permanent foundation below the frost line.
- Wheels, axles, and the tongue must be removed.
- All taxes must be paid, and the original lien-free title surrendered to the Auditor’s Office by December 31 each year.
This conversion changes how the home is assessed. It aligns with real estate tax protocols instead of the depreciation method used for personal property.
Why File a DTE 1M Complaint?
Property taxes for manufactured homes taxed as real property are based on 35% of the appraised market value. If the Auditor’s valuation seems too high, it can lead to inflated tax bills. Filing a DTE 1M complaint allows homeowners to contest this valuation, potentially lowering their taxes.
Common reasons to file a complaint include:
- The home’s condition is poor, reducing its market value.
- Recent sales of comparable homes suggest a lower value.
- Errors in the Auditor’s records, such as incorrect square footage or features.
The process is a legal proceeding. While not mandatory, consulting an attorney is recommended for navigating complexities.
The Role of the Trumbull County Board of Revision
The Trumbull County Board of Revision (BOR) oversees complaints against property valuations, including those for manufactured homes. The BOR consists of the County Auditor, Treasurer, and Commissioners (or their representatives). They review evidence to determine if a valuation adjustment is warranted.
Key facts about the BOR:
- Complaints must be filed between January 1 and March 31 each year.
- The BOR may offer a proposed value after reviewing evidence, which the complainant can accept or reject.
- If rejected, a formal hearing is scheduled to evaluate the case further.
Paying property taxes in full during the complaint process is advised to avoid penalties. If the BOR reduces the valuation, overpayments are refunded or credited.
Step-by-Step Guide to Filing a DTE 1M Complaint
Filing a DTE 1M complaint involves several steps to ensure a smooth process. Below is a detailed guide to help Trumbull County residents navigate the procedure.
Step 1: Obtain the DTE 1M Form
The DTE 1M digital form is available on the Trumbull County Auditor’s website (auditor.co.trumbull.oh.us). You can also request a physical copy by visiting the Auditor’s Office at 160 High Street NW, Warren, OH, or calling 330-675-2420.
Step 2: Complete the Form
The DTE 1M form needs specific details. This includes:
- Your name and how you’re related to the property.
- The parcel number of the manufactured home.
- Your opinion on the property’s fair market value.
- Your current contact info for BOR communications.
If you fill it out by hand, it must be notarized. But, if you submit it digitally via email, you don’t need a notary.
Step 3: Gather Supporting Evidence
Having strong evidence is key to a successful complaint. You can use:
- Recent appraisals of the manufactured home.
- Sales data for similar homes in Trumbull County.
- Photos or documents showing the home’s condition, like structural damage.
Without good evidence, the BOR might agree with the Auditor’s valuation.
Step 4: Submit the Complaint
Send the filled-out DTE 1M form and your evidence to the Auditor’s Office by March 31. You can:
- Hand it in or mail it to 160 High Street NW, Warren, OH 44481.
- Email it to the Auditor’s Office (check their website for the right address).
- Fax it, if the Auditor’s Office says it’s okay.
Step 5: Await BOR Review
The Auditor’s Office will look over your complaint. Sometimes, they might suggest a new valuation without a hearing. If a hearing is needed, you’ll get a notice with the date and time.
Step 6: Attend the Hearing (If Necessary)
At the hearing, you’ll explain why the valuation is wrong. Bring evidence to support your claim. Having a lawyer is optional but can help.
Step 7: Receive the Decision
The BOR will make a decision. This could change the valuation, keep it the same, or ask for more info. If they agree with you, your taxes will be adjusted or you might get a refund.
Key Dates and Deadlines
| Event | Date |
|---|---|
| Filing Period for DTE 1M | January 1 – March 31, 2025 |
| Deadline to Convert to Real Property Taxation | December 31, every year |
| Tax Bills Issued | January and June, every six months |
Common Challenges and How to Overcome Them
Filing a DTE 1M complaint can be tough, but there are ways to handle it. Here are some common issues and how to solve them:
- Challenge: Not having enough comparable sales data.
- Solution: Get help from a local real estate agent or appraiser to find recent sales of similar homes in Trumbull County.
- Challenge: Not having clear or complete evidence.
- Solution: Make sure to include detailed documents, like repair estimates or professional appraisals, to make your case stronger.
- Challenge: Missing the filing deadline.
- Solution: Remember January 1, 2025, and prepare your documents early to meet the deadline.
Property Valuation in Trumbull County
The Trumbull County Auditor’s Office updates property values every three years. This is required by Ohio law. In 2023, they did this by checking all properties, including mobile homes, from the outside.
Key points about the appraisal process:
- Valuations are based on recent sales and market trends.
- The goal is to ensure fair and equitable assessments.
- Property taxes are calculated on 35% of the appraised value.
For example, a mobile home valued at $100,000 has a taxable value of $35,000. With a 10-mill tax rate, the annual tax would be $350.
Tax Implications of Filing a DTE 1M Complaint
Filing a DTE 1M complaint might lower your property taxes. But it’s not a sure thing. The Board of Revision (BOR) looks at each case on its own. The outcome depends on how strong your evidence is. Here’s a hypothetical example:
| Scenario | Appraised Value | Taxable Value (35%) | Tax at 10 Mills |
|---|---|---|---|
| Current Valuation | $120,000 | $42,000 | $420 |
| Proposed Valuation | $90,000 | $31,500 | $315 |
In this case, a successful complaint could save $105 a year.
Legal Considerations and Resources
The DTE 1M complaint process is a legal matter. The Auditor’s Office can’t give legal advice. Homeowners should talk to a lawyer, if their case is complex.
Resources for help:
- Trumbull County Auditor’s Office: 330-675-2420 or auditor.co.trumbull.oh.us.
- Ohio Department of Taxation: tax.ohio.gov for state rules.
- Local Legal Aid: Contact the Community Legal Aid Services in Warren for free or low-cost legal help.
Real-Life Example: A Trumbull County Case Study
Consider Jane, a Trumbull County resident with a mobile home taxed as real property. In 2023, her home was valued at $110,000. But a recent appraisal found a market value of $85,000 due to structural problems. Jane filed a DTE 1M complaint on February 15, 2024, with her appraisal and photos of the damage.
The BOR reviewed her case and suggested a $90,000 valuation. Jane agreed, lowering her taxable value from $38,500 to $31,500. This saved her about $70 a year in taxes. This example shows the value of good documentation and timely filing.
Tips for a Successful DTE 1M Complaint
To increase your chances of success, follow these tips:
- Act Early: Start preparing your complaint in December to meet the March 31 deadline.
- Be Thorough: Provide detailed evidence, including appraisals, photos, and comparable sales.
- Stay Organized: Keep copies of all documents and correspondence with the Auditor’s Office.
- Consider Professional Help: Hire an appraiser or attorney for complex cases.
- Follow Up: Respond quickly to BOR requests for more information.
Frequently Asked Questions
Q: Can I file a DTE 1M complaint if my home is not taxed as real property?
No, the DTE 1M is for homes taxed like real property. If yours is different, contact the Auditor’s Office for help.
Q: What happens if I miss the March 31 deadline?
You’ll have to wait until January 1 – March 31, 2026, to file again.
Q: Is there a fee to file a DTE 1M complaint?
No, there’s no fee to file. But, you might need to pay for legal or appraisal help.
Conclusion and Call to Action
Filing a DTE 1M complaint in Trumbull County helps ensure fair property values. It can also lower your taxes. Knowing the process and meeting deadlines is key.
Have you checked your home’s value recently? Visit the Trumbull County Auditor’s website to get the DTE 1M form. For more help, call the Auditor’s Office at 330-675-2420 or talk to a local lawyer.
Sources:
- Trumbull County Auditor’s Office: auditor.co.trumbull.oh.us
- Ohio Department of Taxation: tax.ohio.gov
- Ohio Revised Code Sections 4503.061, 5713.01, 5715.33
