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 2010
(for Tax Year 2010)
In Ohio, manufactured and mobile homes are subject to one of
three different possible property tax treatments: the
manufactured home tax using a depreciation schedule; the
manufactured home tax that is like the real property
tax; or the real property tax. Table PD-2 pertains to the
last method of taxation: i.e., manufactured homes that are
taxed as real property. (Refer to Table HE-2 for data on
homestead exemptions granted to owners of manufactured homes
that are taxed under the two other methods of taxation.)
A manufactured home that acquired situs in Ohio on or after
January 1, 2000, or was transferred on or after that same
date, must be included on the real property tax list if it
meets three conditions. The three conditions are: (a) the
home is affixed to a permanent foundation; (b) the home is
located on land owned by the owner of the home; and (c) the
certificate of title was inactivated by the clerk of court of
common pleas that issued it (once the first two conditions
are met, the owner must surrender title to the county
auditor, who delivers it to the clerk to be inactivated). In
addition, a manufactured home that acquired situs in Ohio
before January 1, 2000, or was last transferred before that
same date, is included on the real property tax list if it
meets the same conditions listed above and if several other
requirements are met, including the filing of an election by
the owner to have the home taxed as real property.
Current state law (Revised Code Section 319.302) requires
each county auditor to reduce all real property taxes charged
by 10 percent on property not intended primarily for use in a
business activity. 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. Lastly, real property
homestead exemption property tax reductions are granted to
homeowners who are at least 65 years of age; permanently and
totally disabled; or surviving spouses at least 59 years of
age if the deceased had previously received the
exemption. Under this program, each qualified homeowner
receives a credit equal to the taxes that would otherwise be
charged on up to $25,000 of the true value (meaning, $8,750
in taxable value) of the homestead. In effect, the homestead
exemption shields up to $25,000 of the true value of an
eligible homestead from property taxation.
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 payment for administering the programs: three
percent for the homestead exemption and two percent for the
2.5 percent rollback.
Table PD-2 indicates that during calendar year 2010, the
Departments of Taxation and Education together reimbursed
local governments approximately $9.0 million including $2.7
million for the 10 percent rollback, $5.9 million for the
homestead exemption (including $84,641 for late-filers), and
$0.5 million for the 2.5 percent rollback (including $640 for
late-filers). Additionally, $185,596 was paid by the
Departments of Taxation and Education to county auditors for
administering the homestead exemption ($175,898) and 2.5
percent rollback ($9,365). These administration payments are
excluded from the table.