Form DTE 55E is the election an owner files with the Summit County Fiscal Officer to have a manufactured or mobile home taxed like real property under Revised Code section 4503.06(D)(2). It is one of the Summit County property tax forms published by the Summit County Fiscal Office in Akron, Ohio. Owners use it before December 1 so the change takes effect for the following tax year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at fiscaloffice.summitoh.net.
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What is DTE 55E?
Form DTE 55E, Election to have a manufactured or mobile home taxed like real property, is the Summit County Fiscal Office form on which a home owner elects, under Revised Code section 4503.06(D)(2), to have a manufactured or mobile home taxed like real property starting with the next tax year.
The form is addressed to the County Fiscal Officer, whose office is printed on it at 1030 E. Tallmadge Ave., Akron, Ohio 44310. It collects three things: the owner's name, mailing address and phone number; a description of the home (address, taxing district, make, model, year, serial number, certificate of title number and registration number); and an answer on whether the home will be the owner's principal residence by January 1 of next year, under the heading "Application for 2 1/2% Reduction."
The election is final. The form states that the home will be taxed like real property for all future years unless the election is withdrawn before January 1 of next year. The owner signs under penalty of perjury.
The Fiscal Office lists a separate form, DTE 1M, for complaints against the valuation of a manufactured or mobile home taxed like real property. DTE 55E only makes the election; it is not a valuation complaint.
Who needs to file DTE 55E?
The owner of a manufactured or mobile home in Summit County who wants the home taxed like real property files Form DTE 55E. The form is written in the first person ("The undersigned hereby elects") and ends with a signature line for the owner, so the person who owns the home completes and signs it.
Points that apply to the owner:
- The election is final and covers all future years unless it is withdrawn before January 1 of next year, so it suits an owner who intends the change to be permanent.
- Section 3 asks whether the home will be your principal residence by January 1 of next year. Answer Yes or No; this is the form's application for the 2 1/2% reduction.
- The form describes the home by its serial number, certificate of title number and registration number, so you need the title and registration details at hand.
The form does not say who may sign for an owner or whether co-owners sign. Ask the Fiscal Office before someone other than the owner signs.
When to file DTE 55E
File Form DTE 55E by December 1 for the election to be effective for the following year. The form states this deadline in its heading, and it states that the election applies starting with the next tax year.
If you later change your mind, the form allows the election to be withdrawn before January 1 of next year; after that, the home is taxed like real property for all future years. Section 3 also looks to January 1 of next year, asking whether the home will be your principal residence by that date.
The form prints no processing time and no separate renewal. The election is not repeated each year, because it stays in effect unless withdrawn in time.
How to fill out DTE 55E
Enter the owner's name and phone
Under 1.) OWNER INFORMATION, write your name on line A and a phone number, including the area code, on line C. Print or type all information.
Enter the owner's mailing address
On line B, enter the street, then the city, state and ZIP code of your mailing address.
Give the address of the home
Under 2.) MANUFACTURED OR MOBILE HOME INFORMATION, line A, write the street address where the home is located.
Enter the taxing district
On line B, write the taxing district of the home.
Describe the home
On line C, enter the make, model and year. On line D, enter the serial number.
Enter title and registration numbers
Enter the certificate of title number and the registration number in the two lines that follow the serial number.
Answer the 2 1/2% reduction question
Under 3.) APPLICATION FOR 2 1/2% REDUCTION, mark Yes or No for whether the home will be your principal residence by January 1 of next year.
Sign and date the declaration
The owner signs and dates the declaration made under penalty of perjury at the bottom of the form.
Review and download the PDF
Check every entry against your title and registration records, then download or print the completed PDF from FillingPDF and file it with the County Fiscal Officer by December 1.
How to submit DTE 55E
The form tells you to file it with the County Fiscal Officer and names no other channel. The Summit County Fiscal Office is printed on the form at 1030 E. Tallmadge Ave., Akron, Ohio 44310, and its website is fiscaloffice.summitoh.net.
- Where: the County Fiscal Officer, Summit County Fiscal Office, at the address above.
- When: by December 1 for the election to take effect for the following year.
- What to send: the form completed in print or type, with every item filled in, signed and dated by the owner.
The form does not give a mailing address separate from the office address, a portal, an appointment rule or a phone number for this form. Contact the Fiscal Office through its website if you need to confirm how it accepts the form. FillingPDF lets you fill out and download the PDF; submission follows the Fiscal Office's channels.
Common mistakes to avoid
- Filing after December 1 and expecting the election to take effect for the following year; the form requires filing by December 1.
- Treating the election as reversible at any time; the form says it is final unless withdrawn before January 1 of next year.
- Leaving the Section 3 principal-residence question unanswered; it asks about the 2 1/2% reduction and needs a Yes or No.
- Submitting the form unsigned or undated; the owner's signature and date close the declaration under penalty of perjury.
- Handwriting the form illegibly instead of following the instruction to print or type all information.
- Omitting the serial number, certificate of title number or registration number in Section 2.
- Sending the form somewhere other than the County Fiscal Officer, which is where the form says to file it.
- Using DTE 55E to dispute the home's value; the Fiscal Office lists DTE 1M for a valuation complaint on a manufactured or mobile home taxed like real property.
Frequently asked questions
What is Form DTE 55E?
Form DTE 55E is the Summit County Fiscal Office election to have a manufactured or mobile home taxed like real property under Revised Code section 4503.06(D)(2), starting with the next tax year. The owner describes the home and signs under penalty of perjury.
When is the deadline to file the DTE 55E election?
December 1. The form says it must be filed by December 1 for the election to be effective for the following year. File it with the County Fiscal Officer.
Can I withdraw a manufactured home tax election after filing?
Only before January 1 of next year. The form states that the election is final and the home is taxed like real property for all future years unless the election is withdrawn before that date.
What is the 2 1/2% reduction question on DTE 55E?
Section 3, Application for 2 1/2% Reduction, asks one question: will the home be your principal residence by January 1 of next year? Mark Yes or No. The form gives no further rules for the reduction.
What information do I need to complete Form DTE 55E?
You need your name, mailing address and phone number, plus the home's address, taxing district, make, model, year, serial number, certificate of title number and registration number.
Where do I file the mobile home taxed like real property election?
With the County Fiscal Officer. The form prints the Summit County Fiscal Office at 1030 E. Tallmadge Ave., Akron, Ohio 44310, and gives no other channel, so confirm acceptance methods with the office.
Can I fill out Form DTE 55E online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the election; you submit it to the Summit County Fiscal Office yourself.
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