MAUFACTURED HOME TAXES: PROPERTY TAX RELIEF 

Number of Manufactured Home Homestead Exemptions Granted, Average Reduction in Taxable Value and Total Reduction in Taxes, by County, Tax Year 2012

Manufactured home homestead exemption property tax reductions are granted to homeowners who are at least 65 years of age; permanently and totally disabled; or to surviving spouses at least 59 years of age if the deceased had previously received the exemption.

Prior to tax year 2007, eligibility for the exemption was limited to taxpayers who earned $26,200 or less annually and adjusted for inflation, with benefits tiered according to income. However, starting with the 2007 tax year (taxes due in 2008), income tests and tiered benefits were no longer applied (although homeowners that received a higher credit under the program that existed in tax year 2006 continued to receive that year’s credit). Instead, each qualified homeowner received a credit equal to the taxes that would otherwise be charged on the first $25,000 of true value (meaning, $8,750 in taxable value) of the homestead. In effect, the homestead exemption shielded $25,000 of the true value of an eligible homestead from property taxation. Under current law (calendar year 2014), eligibility for new exemptions is limited to qualifying taxpayers (by age) with Ohio adjusted gross income of $30,500 or less; the income threshold will be annually adjusted for inflation.

The table shows the number of homestead exemptions granted, the average reduction in property taxes, and the total reduction property taxes in each county. The data presented in the table were compiled from a survey of county auditors conducted by the Ohio Department of Taxation.

Based on survey results, it is estimated that a total of 27,517 manufactured home homestead exemptions were granted; the average reduction in taxes was $223 per homestead; and the total reduction in real property taxes was $6,148,083.  Five counties (Fayette, Morgan, Ottawa, Perry and Pike) did not submit calendar year 2012 data for this report; previous year’s information was used in place.

In comparison to tax year 2011, the number of homestead exemptions granted increased by 2.7%, the average reduction in property taxes decreased by 0.2%, and the total reduction in property taxes increased by 2.5%.

Cuyahoga County had the greatest number of homeowners receiving this tax reduction, 1,025, and the largest total reduction in taxes, $432,248. Warren County had the least number of homeowners receiving this tax reduction, 21, while Paulding County had the least total reduction in taxes, $7,818.