Form DTE 100M, the Manufactured or Mobile Home Conveyance Fee Statement of Value and Receipt, is the statement a buyer completes when a manufactured or mobile home is transferred, so the county auditor can set the conveyance fee. It is one of the Cuyahoga County property tax forms published by the Cuyahoga County Fiscal Officer, and it also carries the buyer's application for the owner-occupancy reduction. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Fiscal Officer.
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What is DTE 100M?
Form DTE 100M, Manufactured or Mobile Home Conveyance Fee Statement of Value and Receipt, is the statement the grantee (buyer), or a representative, completes to report the price and terms of a manufactured or mobile home transfer so the county auditor can collect the conveyance fee.
The front page has two parts. The grantee section, lines 1 through 9, records the seller and buyer, the home's addresses before and after the transfer, the tax billing address, conditions of sale, the consideration paid and two questions: whether the seller claims a senior citizen, disabled person or surviving spouse homestead exemption, and whether the buyer will occupy the home as a principal residence by Jan. 1 of next year. A shaded block is reserved for the county auditor's use. The bottom of the page is a receipt, completed by the county auditor, for the conveyance fee required by Ohio Revised Code section (R.C.) 319.54(G)(3) and, if applicable, the fee required by R.C. 322.
The conveyance fee is payable on the amount reported on line 7(f) or, for a gift, line 7(h).
Related forms named on it: DTE 100M(EX) is used instead when the transfer is exempt under R.C. 319.54(G)(3), and DTE 101 is completed by the seller when line 8 is answered Yes. The form and its fee apply only to transfers where the grantor 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.
Who needs to file DTE 100M?
The grantee (buyer) of a manufactured or mobile home, or the grantee's representative, completes lines 1 through 9 and signs the statement. The form says it applies to transfers where:
- the grantor (seller) is not a new manufactured or mobile home dealer; or
- the grantor is a new manufactured or mobile home dealer, but the home was previously titled to an owner who was not a new manufactured or mobile home dealer.
Do not use this form if the transfer is exempt under R.C. 319.54(G)(3); the form directs you to DTE 100M(EX) in that case.
The seller has a part too. If the seller has indicated that the home will receive the senior citizen, disabled person or surviving spouse homestead exemption for the current tax year under R.C. 4503.065, the seller must complete DTE 101 or submit a statement that complies with R.C. 319.202(A)(2), and the buyer gives that document to the county auditor with this statement.
Line 9, the owner-occupancy reduction application, is completed only if the parcel is used for residential purposes.
When to file DTE 100M
Complete Form DTE 100M when a manufactured or mobile home is transferred to a new owner, since the statement reports that transfer and the consideration paid for it. The form prints no separate due date, so check with the county auditor for timing.
One date matters inside the form. Line 9 asks whether the home will be the buyer's principal residence by Jan. 1 of next year. To receive the owner-occupancy reduction on qualified levies for next year, you must own and occupy the home as your principal place of residence (domicile) on Jan. 1 of that year. Leaving line 9 incomplete prevents the reduction until another proper and timely application is filed.
Documents you need
- Form DTE 101, or a statement that complies with R.C. 319.202(A)(2): only if you answered Yes on line 8 because the seller claims the senior citizen, disabled person or surviving spouse homestead exemption; the buyer submits it with this statement.
- Additional documentation in any form the county auditor requests: the auditor has discretion under R.C. 319.202(A) to ask for it to verify the information you reported.
How to fill out DTE 100M
Confirm this is the right form
The header says that if the transfer is exempt by R.C. 319.54(G)(3) you use DTE 100M(EX) instead. Leave the shaded County Auditor's Use Only block blank.
Enter seller and buyer on lines 1-2
Line 1: the grantor's (seller's) name as shown in the title, and phone. Line 2: the grantee's (buyer's) name as shown in the title, phone and mailing address.
Enter the home's addresses on lines 3-4
Line 3: the address of the home before the transfer, by street number and name. Line 4: the address after the transfer, which is where the buyer will relocate the home if it is moved.
Enter the tax billing address
Line 5: the complete name and address for tax bills. Each owner remains responsible for paying property taxes on time even if no bill arrives.
Check the conditions of sale
Line 6: check all that apply among Buyer and seller are related, Part interest transfer, Trade, Gift or Other, and briefly describe any other condition.
Report the consideration on line 7a-7d
Enter cash paid (7a), new loan amount (7b) and loan balance assumed (7c), then add them for the total consideration on 7d.
Finish line 7e-7h
Line 7e: any amount paid for items other than the home. Line 7f: 7d minus 7e. Line 7g: lender, if any. Line 7h: the estimated market value if the home is a gift in whole or part.
Answer the homestead question on line 8
Check Yes or No for whether the seller indicated the senior citizen, disabled person or surviving spouse homestead exemption. If Yes, form DTE 101 must also be completed.
Complete line 9 if residential
Check Yes or No for whether the home will be the buyer's principal residence by Jan. 1 of next year. Complete it only if the parcel is used for residential purposes.
Review, sign and download the PDF
The grantee or representative signs and dates the declaration. 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
The form names one recipient: the county auditor, who receives the completed statement and the conveyance fee and completes the receipt at the bottom of the page. It prints no mailing address, portal or appointment rule, so confirm the delivery method with the Cuyahoga County Fiscal Officer, which publishes the form, on its Transfer and Recording pages.
- Statement: the completed and signed Form DTE 100M, with all of lines 1 through 9 answered.
- Form DTE 101 or equivalent statement: include it if you answered Yes on line 8; the buyer submits it to the county auditor along with this statement.
- Conveyance fee: the receipt refers to the fee under R.C. 319.54(G)(3) and, if applicable, R.C. 322. The form states no amount, so ask the county auditor for the current figure and accepted payment methods.
- Additional documentation: the county auditor may request further documentation to verify the information you reported.
FillingPDF lets you fill out and download the PDF; submission follows the channels the county auditor provides.
Common mistakes to avoid
- Leaving any of lines 1 through 9 blank; the instructions require every question to be answered to the best of your knowledge.
- Using Form DTE 100M for a transfer exempt under R.C. 319.54(G)(3), which calls for DTE 100M(EX).
- Entering names on lines 1 and 2 that differ from the names shown on the title conveying the home.
- Entering the buyer's current address on line 4 instead of the address to which the buyer will relocate the home, if it is moved.
- Not subtracting line 7e from line 7d on line 7f, or not reporting the estimated market value on line 7h when the home is a gift in whole or part.
- Answering Yes on line 8 without the buyer submitting Form DTE 101 or the equivalent statement to the county auditor.
- Skipping line 9 on a residential parcel; without it the owner cannot receive the owner-occupancy reduction until another proper and timely application is filed.
- Completing line 9 for a parcel that is not used for residential purposes.
- Signing without reading the declaration; it is made under penalties of perjury, and willful falsification is a first-degree misdemeanor under R.C. 319.99(B).
Frequently asked questions
What is Form DTE 100M used for?
Form DTE 100M is the statement of value and receipt for the conveyance fee on the transfer of a manufactured or mobile home. The buyer reports the price and terms, and the county auditor completes the receipt for the fee under R.C. 319.54(G)(3) and, if applicable, R.C. 322.
Who completes Form DTE 100M, the buyer or the seller?
The grantee (buyer) or a representative completes lines 1 through 9 and signs. The seller's role is limited to line 8: if the seller claims a senior, disabled person or surviving spouse homestead exemption, the seller completes Form DTE 101.
What form do I use if the transfer is exempt from the conveyance fee?
Use form DTE 100M(EX). The header of Form DTE 100M says that if the transfer is exempt by Ohio Revised Code section 319.54(G)(3), you use that form instead of this one.
How much is the mobile home conveyance fee?
The form does not print an amount. It says the fee is payable on the amount reported on line 7(f), or line 7(h) for a gift. Ask the county auditor for the current fee and how it is paid.
What happens if I skip line 9 on Form DTE 100M?
The owner cannot receive the owner-occupancy reduction on qualified levies until another proper and timely application is filed. Line 9 applies only to residential parcels, and the home must be the principal residence on Jan. 1 of next year.
What is the penalty for giving false information on this form?
Persons who willfully fail to comply or falsify information are guilty of a first-degree misdemeanor under R.C. 319.99(B). The buyer signs a declaration under penalties of perjury, and the county auditor may request documentation to verify the figures.
Can I fill out Form DTE 100M online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the statement or accept the fee; you deliver it through the channels the county auditor provides.
Where do I send Form DTE 100M?
The form names the county auditor as the recipient but prints no address or portal. Contact the Cuyahoga County Fiscal Officer, which publishes the form, for delivery details. Include Form DTE 101 if you answered Yes on line 8.
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