Tax Data Series

Manufactured Homes

Real Estate Taxes on Manufactured Homes: Ten Percent and Two & One Half Percent Rollbacks, and Homestead Exemption, by County, Distributed during Calendar Year 2007 (for Tax Year 2007)

In Ohio, owners of manufactured homes may elect to be taxed under either the manufactured home tax (Ohio Revised Code Section 4503.06) or real property tax if ownership was acquired prior to January 1, 2000.  The conditions to be met for the home to be taxed as real property are: the home is affixed to real property owned by the homeowner; the manufactured home is on a permanent foundation; and the certification of title is surrendered to the county auditor. Furthermore, manufactured homes meeting the above conditions are taxed as real property if the home was purchased on or after January 1, 2000.  If the home was purchased prior to that date, and the home is taxed under the manufactured home tax, it will be taxed as real property after it is sold.

Current state law (Revised Code Section 319.302) requires each county auditor to reduce all real property taxes charged by 10 percent. In addition, Section 323.152(B) requires the county auditor to further reduce the real property tax on owner-occupied property by 2.5 percent. Owner-occupants who are age 65 or older or who are permanently and totally disabled may qualify for an additional reduction in their real property taxes by applying for a homestead exemption under Section 323.152(A).  In calendar year 2007 (tax year 2007), a homestead exemption was granted for aged or disabled owner-occupants whose total income did not exceed $26,200.

Local governments are fully reimbursed from the state general revenue fund for these tax reductions. The Department of Education reimburses the schools for their share of the tax reductions and the Tax Commissioner reimburses the counties, townships, municipalities, and special taxing districts for their shares of the tax reductions. The county auditor also receives 2 percent of the amount reimbursed under Section 323.152 as payment for administering the homestead exemption and 2.5 percent rollback.

Table PD-2 indicates that during calendar year 2007, the Departments of Taxation and Education together reimbursed local governments a total of $6.8 million including $2.6 million for the 10 percent rollback, $3.8 million for the homestead exemption (including $32,294 for late-filers), and $0.4 million for the 2.5 percent rollback (including $251 for late-filers).  Additionally, $45,412 was paid by the Departments of Taxation and Education to county auditors for administering the homestead exemption ($37,040) and 2.5 percent rollback ($8,372). These administration payments are excluded from the table.