In Trumbull County, Ohio, if you own a manufactured or mobile home taxed like real property and believe its valuation is incorrect, you can file a Complaint Against the Valuation using the DTE 1M form. This standard form, provided by the Ohio Department of Taxation, allows homeowners to challenge the assessed value of their manufactured or mobile home. This could help reduce your property tax burden.
Filing a DTE 1M complaint starts a legal process with the Trumbull County Board of Revision (BOR). They review the valuation based on the evidence you provide. This article will guide you through the DTE 1M complaint process in Trumbull County. It covers eligibility, steps, deadlines, and tips for success.
Manufactured and Mobile Homes in Trumbull County
Manufactured and mobile homes in Ohio are different from traditional real estate but can be taxed like real property under specific conditions. In Trumbull County, these homes are assessed annually by the County Auditor. Tax bills are sent semi-annually in January and June.
The tax collected goes to local taxing districts, like townships and schools, just like real estate taxes. A manufactured or mobile home may be taxed like real property if it meets certain criteria. This includes being affixed to a permanent foundation below the frost line, having wheels and tongue removed, and having its title surrendered to the County Auditor.
This conversion process must be completed by December 31 each year. It changes the home’s tax status from personal property to real property. This aligns it with standard real estate taxation methods.
If you think your manufactured or mobile home is overvalued, filing a DTE 1M complaint lets you dispute the assessed value. This process is key to ensuring your property taxes reflect a fair market value. It could save you money.
What is the DTE 1M Form?
The DTE 1M form is a standardized document issued by the Ohio Department of Taxation. It’s for owners of manufactured or mobile homes taxed like real property to challenge their property’s valuation. Unlike the DTE 1 form for traditional real estate, the DTE 1M is specific to manufactured or mobile homes.
The form starts a formal complaint with the Trumbull County Board of Revision. This body, made up of the County Auditor, Treasurer, and Commissioners (or their representatives), reviews valuation disputes. The DTE 1M allows homeowners to present evidence that their home’s assessed value does not reflect its fair market value.
A successful complaint may lead to a reduced valuation. This could lower your property tax bill. The form requires detailed information about the property, the complainant, and the reasons for disputing the valuation.
Why File a DTE 1M Complaint in Trumbull County?
Filing a DTE 1M complaint can be beneficial for several reasons:
- Correct Overvaluation: If the County Auditor’s assessment overestimates your home’s market value, a successful complaint can lower your taxable value.
- Reduce Tax Burden: A lower valuation directly reduces your property taxes. In Ohio, taxes are calculated based on 35% of the appraised market value.
- Ensure Fairness: The complaint process ensures your home’s valuation aligns with current market conditions and comparable properties in Trumbull County.
- Legal Right: Ohio law grants property owners the right to challenge valuations. This provides a formal mechanism to address discrepancies.
For example, if your manufactured home was valued at $100,000 but recent sales of similar homes in your area suggest a market value of $80,000, filing a DTE 1M could correct this discrepancy. This could save you hundreds of dollars annually in taxes.
Eligibility to File a DTE 1M Complaint
To file a DTE 1M complaint in Trumbull County, you need to meet certain criteria:
- Ownership: You must own the manufactured or mobile home or have a legal interest in it (like a trustee or lessee).
- Tax Status: The home must be taxed like real property. This means it has been converted from personal property status by meeting Ohio’s requirements (like having a permanent foundation).
- Filing Period: Complaints must be filed between January 1 and March 31 of the tax year in question. For example, for tax year 2025, the filing window is January 1, 2025, to March 31, 2025.
- Evidence: You must provide evidence that supports your claim of an incorrect valuation. This can include recent sales data or an independent appraisal.
If your home is taxed as personal property (like under the depreciation method), you can’t use the DTE 1M form. Instead, contact the Trumbull County Auditor’s Office for other appeal options.
Step-by-Step Guide to Filing a DTE 1M Complaint
Filing a DTE 1M complaint involves several steps. Here’s a detailed guide to help you navigate the process in Trumbull County.
Step 1: Obtain the DTE 1M Form
The DTE 1M form is available from the Trumbull County Auditor’s Office or the Ohio Department of Taxation website. It comes in two formats:
- Standard Form: A printable PDF that must be filled out by hand and notarized if submitted physically.
- Digital Form: An electronic version that can be completed and submitted online without notarization.
To get the form:
- Visit the Trumbull County Auditor’s website (auditor.co.trumbull.oh.us).
- Call the Auditor’s Office at 330-675-2420 to request a copy.
- Download the form from the Ohio Department of Taxation website (tax.ohio.gov).
Step 2: Complete the DTE 1M Form
The DTE 1M form needs specific information for proper processing. Key sections include:
- Complainant Information: Your name, address, phone number, and relationship to the property (e.g., owner, trustee).
- Property Details: The parcel number, address, and current assessed value of the manufactured or mobile home.
- Requested Value: Your opinion of the property’s fair market value, supported by evidence.
- Reason for Complaint: A clear explanation of why you believe the valuation is incorrect, such as discrepancies with comparable sales or property conditions.
Tips for Completion:
- Be precise and accurate when filling out the form.
- If completing by hand, ensure legibility and have the form notarized.
- Double-check the parcel number to avoid delays.
Step 3: Gather Supporting Evidence
To make your complaint stronger, gather evidence that backs up your claim. You can use:
- Recent Sales Data: Prices of similar homes in Trumbull County.
- Independent Appraisal: A professional appraisal by a licensed appraiser.
- Property Condition Reports: Reports on damage or repairs that affect value.
- Photographs: Pictures showing the home’s condition or features that justify a lower value.
For example, if a similar home in your area sold for $75,000 but yours is valued at $90,000, include the sale listing or deed as evidence.
Step 4: Submit the Complaint
Once you’ve filled out the DTE 1M form and gathered your evidence, send it to the Trumbull County Auditor’s Office. They act as the Secretary to the Board of Revision. You can submit it:
- In-Person: Hand it over at 160 High Street NW, Warren, OH 44481.
- Mail: Send it via regular or certified mail to the same address.
- Email: Send the digital form to the email on the Auditor’s website.
- Fax: Use the fax number 330-675-2419.
Make sure to submit it between January 1 and March 31 to meet the deadline.
Step 5: Pay Taxes to Avoid Penalties
Keep paying your property taxes in full while your complaint is being reviewed. This avoids penalties or interest. If the Board of Revision lowers your valuation and you’ve overpaid, you might get a refund or a credit on your next tax bill.
Step 6: Await Review and Hearing
After you submit your complaint, the Auditor’s Office will review it. They might decide if you need a formal hearing. If they do, they’ll schedule it and tell you when and where it is.
At the hearing:
- Present your evidence and argument clearly.
- Answer any questions from the Board of Revision.
- Consider hiring an attorney for complex cases, though it’s not required.
Step 7: Receive the Decision
The Board of Revision will make a decision based on what you presented. If they agree, your home’s valuation will change, and any overpayment will be refunded or credited. If they don’t agree, you can appeal to the Ohio Board of Tax Appeals or courts. But, there are more steps involved.
Deadlines and Key Dates for 2025
The filing period for a DTE 1M complaint in Trumbull County for tax year 2025 is:
- Start Date: January 1, 2025
- End Date: March 31, 2025
Missing this deadline means you must wait until the next tax year to file. Also, if your home is being converted to real property status, the conversion must be done by December 31, 2024, to be taxed as such in 2025.
| Key Dates | Description |
|---|---|
| January 1, 2025 | Filing period opens for DTE 1M complaints. |
| March 31, 2025 | Filing period closes for DTE 1M complaints. |
| December 31, 2024 | Deadline to convert a manufactured home to real property status for 2025 tax year. |
Common Reasons for Valuation Disputes
Homeowners in Trumbull County might file a DTE 1M complaint for several reasons. These include:
- Market Discrepancies: The assessed value is higher than recent sales of similar homes.
- Property Condition: The home has problems like water damage or outdated systems that lower its value.
- Incorrect Data: The Auditor’s records have mistakes, like wrong square footage or features.
- Economic Changes: The local market has declined, affecting home values.
In Warren, Ohio, a homeowner reduced their manufactured home’s value from $95,000 to $80,000. They did this by showing recent sales of similar homes and photos of needed repairs.
Tips for a Successful DTE 1M Complaint
To increase your chances of success, follow these tips:
- Provide Strong Evidence: Use recent, relevant data, like sales of similar homes in the last 12 months.
- Hire a Professional: An independent appraisal from a licensed appraiser adds credibility to your claim.
- Be Clear and Concise: Clearly state your requested value and reasons for the dispute on the form.
- Consult an Attorney: Legal help can be useful, even if not required, for complex cases or hearings.
- Keep Records: Keep copies of all documents and correspondence with the Auditor’s Office.
Trumbull County’s Valuation Process
The Trumbull County Auditor’s Office uses a mass appraisal process for manufactured and mobile homes. This process includes:
- Data Collection: Appraisers gather data on property characteristics, like size, condition, and location.
- Market Analysis: Values are based on recent sales and market trends in Trumbull County.
- Statutory Updates: Ohio law requires a countywide reappraisal every six years, with updates every three years to reflect market changes. The most recent reappraisal was in 2023.
The assessed value is 35% of the appraised market value, which determines your tax bill. For example, a home appraised at $100,000 has a taxable value of $35,000. Taxes are then calculated based on local millage rates.
| Valuation Component | Details |
|---|---|
| Appraised Value | Estimated market value based on sales and conditions. |
| Taxable Value | 35% of the appraised value. |
| Millage Rate | Local tax rate, typically 1 mill = $1 per $1,000 of taxable value. |
Potential Outcomes of a DTE 1M Complaint
Filing a DTE 1M complaint can lead to several outcomes:
- Valuation Reduced: The Board of Revision agrees with your evidence, lowering the assessed value and taxes.
- Valuation Unchanged: The Board finds insufficient evidence to justify a change.
- Proposed Offer: The Auditor’s Office may propose a compromise value, which you can accept or reject.
- Appeal to Higher Authority: If your complaint is denied, you can appeal to the Ohio Board of Tax Appeals or state courts.
For example, a successful complaint could reduce a home’s value from $120,000 to $100,000. This could save around $70-$100 in annual taxes, depending on the local millage rate.
Frequently Asked Questions
Q: Can I file a DTE 1M complaint if my home is not taxed like real property?
No, the DTE 1M is only for homes that are taxed like real property. If your home is not, contact the Auditor’s Office for other options.
Q: Do I need an attorney to file a DTE 1M complaint?
No, but an attorney can help with complex cases. Most people file on their own, but success rates vary.
Q: What happens if I miss the March 31 deadline?
You must wait until the next year’s filing period (January 1 to March 31) to file a complaint.
Q: How long does the process take?
The time it takes varies with the number of complaints. It can take months for a review or hearing, so file early.
Conclusion
Filing a DTE 1M complaint in Trumbull County is a good way for manufactured or mobile homeowners to challenge unfair valuations. It can help reduce property taxes. By understanding the process, gathering evidence, and meeting deadlines, you can effectively navigate this legal process.
Whether you’re correcting an overvaluation or ensuring your taxes reflect the true market value, the DTE 1M process empowers you to fight for fairness. If you have questions or need help, contact the Trumbull County Auditor’s Office or a legal professional to guide you.
Have you recently filed a DTE 1M complaint or faced challenges with your manufactured home’s valuation? Share your experience or questions below to continue the conversation!
