Manufactured Home tax is set by the Butler County Auditor and is collected by the Butler County Treasurer semiannually for the current year. New legislation enforced January 1, 2000, allows the Auditor to treat Manufactured Home tax the same as real estate tax is calculated.
Manufactured Homes are taxed on the manufactured home itself and not on the land on which is it located. The property owner is billed a separate real estate bill for the property.
Manufactured Home taxes are due semiannually. If a taxpayer is unable to meet his/her tax obligation, the Delinquent Tax Division is willing to work with taxpayers to establish a monthly payment plan. | 
