Form DTE 100M(EX), Statement of Reason for Exemption From Manufactured and Mobile Home Conveyance Fee, is the Ohio statement a buyer (grantee) or the buyer's representative completes when a manufactured or mobile home changes hands and no conveyance fee is owed. The Cuyahoga County Fiscal Officer publishes it among its real estate forms, and it feeds Cuyahoga County property tax records by setting the tax billing address and asking about the owner-occupancy reduction. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the agency at the link below.
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What is DTE 100M(EX)?
Form DTE 100M(EX), Statement of Reason for Exemption From Manufactured and Mobile Home Conveyance Fee, is the Ohio form on which the buyer of a manufactured or mobile home, or the buyer's representative, states the legal reason the transfer carries no conveyance fee. It cites Ohio Revised Code sections 319.202 and 319.54(G)(3).
The grantee completes lines 1 through 8. The form records the seller's and buyer's names and phone numbers, the buyer's address, the address of the home before and after the transfer, and the tax billing address. On line 6 the buyer checks one of twenty exemptions, (a) through (t). They include transfers to or from the United States or this state, transfers that only provide or release security for a debt, gifts between spouses or between parent and child, transfers by court order that are not sales, transfers among heirs when no money is paid, and transfers involving certain trusts and 501(c)(3) organizations.
Line 7 asks whether the seller has indicated that the home receives the senior citizen, disabled person or surviving spouse homestead exemption; if so, DTE 101 is completed. Line 8 is the application for the owner-occupancy reduction on qualified levies.
The top block, with the county, tax district and tax list year, is marked for the county auditor's use only. The form applies only when the seller is not a new manufactured or mobile home dealer, or when the seller is such a dealer but the home was previously titled to an owner who was not a new-home dealer.
Who needs to file DTE 100M(EX)?
The grantee (buyer) of a manufactured or mobile home, or the grantee's representative, completes this statement when the transfer is claimed to be exempt from the conveyance fee for one of the reasons listed on line 6.
The form applies only to two kinds of transfer: one where the grantor (seller) is not a new manufactured or mobile home dealer, and one where the grantor is a new-home dealer but the home was previously titled to an owner who was not a new-home dealer. A transfer that falls outside both is not covered by this form.
Other people involved:
- The grantor (seller) must complete DTE 101, or submit a statement that complies with R.C. 319.202(A)(2), when the home is to receive the senior citizen, disabled person or surviving spouse homestead exemption for the current tax year under R.C. 4503.065. The buyer submits that form with this statement.
- A buyer who will make the home a principal residence by January 1 of next year completes the owner-occupancy application on line 8.
The form does not list who may act as a representative beyond the words "grantee or representative."
When to file DTE 100M(EX)
Complete Form DTE 100M(EX) when a manufactured or mobile home is transferred and the buyer claims that no conveyance fee is owed. The form prints no separate due date, so it goes to the county auditor with the conveyance of the home.
Line 8 has its own timing: to receive the owner-occupancy reduction for next year, the buyer must own the home and occupy it as a principal place of residence (domicile) on January 1 of that year. Failing to complete line 8 prohibits the owner from receiving that reduction until another proper and timely application is filed.
Line 7 matters at the same time: if the seller has indicated the home receives the senior citizen, disabled person or surviving spouse homestead exemption for the preceding or current year, DTE 101 goes in with this statement.
Documents you need
- Form DTE 101, completed by the grantor (seller), or a statement that complies with R.C. 319.202(A)(2): only when line 7 applies because the seller indicated the home receives the senior citizen, disabled person or surviving spouse homestead exemption.
- Affidavits, deeds, trust documents, purchase agreements or closing statements: only if the county auditor requires them to substantiate the exemption claimed on line 6.
- Court orders, corporate board resolutions, articles of incorporation or Internal Revenue Service exemption certificates: only if the county auditor requires them for the specific exemption claimed on line 6.
How to fill out DTE 100M(EX)
Type or print and skip the auditor block
Type or print all information. Leave the top block (county, tax district, tax list year, tax duplicate and home description) alone: it is marked for the county auditor's use only.
Enter seller and buyer names
Line 1: the grantor's (seller's) name as shown on the title conveying the home, with phone. Line 2: the grantee's (buyer's) name as shown on the title, phone and the grantee's mailing address.
Give the home addresses
Line 3: the address of the home before the transfer, by street number and name. Line 4: the address after the transfer, meaning where the buyer will relocate the home if it is moved.
Enter the tax billing address
Line 5: the complete name and address where tax bills are to be sent.
Check the exemption on line 6
Check one box from (a) through (t) that matches why the home is transferred. Be ready to back the claim with documents if the county auditor asks.
Answer the homestead question
Line 7: check Yes or No on whether the grantor indicated that the property receives the senior citizen, disabled person or surviving spouse homestead exemption. If Yes, DTE 101 is completed.
Complete the owner-occupancy application
Line 8: check Yes or No on whether the home will be the buyer's principal residence by January 1 of next year. Complete it only if the parcel is used for residential purposes.
Sign, review and download
The grantee or representative signs and dates under the penalties-of-perjury statement. Check every line, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit DTE 100M(EX)
The form is for the county auditor: its top block is marked "For County Auditor's Use Only," and the instructions tell the grantee to submit any required DTE 101 to the county auditor along with this statement. It names no address, portal or other channel, so confirm the details with the Cuyahoga County Fiscal Officer, which publishes the form among its Real Estate Services Forms.
What to send:
- The completed statement: lines 1 through 8, signed and dated by the grantee or representative.
- DTE 101 or an R.C. 319.202(A)(2) statement: only when line 7 applies.
- Supporting records: the county auditor may inspect any documents connected to the conveyance and may require additional information, such as affidavits, deeds, trust documents, purchase agreements, closing statements, court orders, corporate board resolutions, articles of incorporation or IRS exemption certificates.
The form shows no fee for this statement. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels described above.
Common mistakes to avoid
- Leaving any of lines 1 through 8 blank; the instructions say all questions must be completed to the best of your knowledge.
- Checking more than one box on line 6; the instructions say to check one of the exemptions (a) through (t).
- Listing names that differ from the title: line 1 and line 2 must show the grantor's and grantee's names as shown on the title conveying the home.
- Using this form when the seller is a new manufactured or mobile home dealer and the home was never titled to a non-dealer owner.
- Answering Yes on line 7 without DTE 101 or an R.C. 319.202(A)(2) statement from the seller to submit with the statement.
- Skipping line 8 for a residential home; failure to complete it prohibits the owner from receiving the owner-occupancy reduction until another proper and timely application is filed.
- Assuming no tax bill means no tax due; the instructions say each owner must pay property taxes on time even if no bill arrives.
- Entering false information; the form warns that willful noncompliance or falsifying is a first-degree misdemeanor under R.C. 319.99(B).
Frequently asked questions
What is Form DTE 100M(EX) used for?
Form DTE 100M(EX) is the statement a buyer or representative completes to give the legal reason a manufactured or mobile home transfer is exempt from the conveyance fee. The buyer checks one of exemptions (a) through (t) on line 6 and signs under penalties of perjury.
Who has to complete the DTE 100M(EX) exemption statement?
The grantee (buyer) or the grantee's representative. It applies only when the seller is not a new manufactured or mobile home dealer, or is a new-home dealer but the home was previously titled to an owner who was not one.
Is DTE 100M(EX) part of Cuyahoga County property tax paperwork?
It touches property tax records: the Cuyahoga County Fiscal Officer lists it among its Real Estate Services Forms, line 5 sets where tax bills go, and line 8 covers the owner-occupancy reduction. Each owner must pay taxes on time even if no bill is received.
Which exemptions can I claim on line 6?
One of twenty, (a) through (t), such as a transfer to or from the United States or this state, a gift between spouses or parent and child, a court-ordered transfer that is not a sale, or a transfer among heirs when no money is paid. Check only one.
When do I need to submit DTE 101 with this form?
When the seller indicates the home receives the senior citizen, disabled person or surviving spouse homestead exemption. The seller completes DTE 101 or a statement complying with R.C. 319.202(A)(2), and the buyer submits it to the county auditor with this statement.
What does line 8 do if I will live in the home?
Line 8 is your application for the owner-occupancy reduction on qualified levies. Answer Yes if the home will be your principal residence by January 1 of next year; skipping it prohibits the reduction until another proper and timely application is filed.
What happens if I give false information on the form?
The form warns that persons willfully failing to comply or falsifying information are guilty of a misdemeanor of the first degree under R.C. 319.99(B). The county auditor may also ask for affidavits, deeds or other documents to verify your claim.
Can I fill out Form DTE 100M(EX) online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not file the form with the county auditor, and you submit it through the agency's channels.
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