Tax Data Series

Manufactured Homes

MANUFACTURED HOME TAXES: PROPERTY TAX RELIEF
Number of Homestead Exemptions Granted, Average Reduction in Taxable Value and Total Reduction in Taxes, by County, Tax Year 2002

Manufactured home homestead exemption property tax reductions are granted to qualified low-income homeowners who are at least 65 years of age or permanently and totally disabled or to surviving spouses at least 59 years of age if the deceased had previously received the exemption. Qualified senior citizens or disabled homeowners receive tax reductions based on their total income, provided that the income does not exceed $23,700.

There were five counties that did not submit tax year 2002 data; tax year 2001 information was used. It is estimated that manufactured home homestead exemption property tax reductions were granted to 13,694 homeowners (real property homeowners are not included; see table HE-1 for additional information). The taxes on the property owned by such taxpayers were reduced by $1.6 million. The average tax reduction amounted to $115.77.

Overall, the number of manufactured home homestead exemptions granted decreased by 1.6%, the average reduction in property value increased by 1.2% and the total reduction in manufactured home taxes increased by 0.7%.

Cuyahoga County had the greatest number of manufactured home homeowners receiving this tax reduction, 696, and the largest total reduction in taxes, $137,705. Wyandot County had the least number of manufactured home homeowners receiving this tax reduction, 16, while Pickaway County had the least total reduction in taxes, $779.

The figures in the first two columns of this table were compiled through a survey of county auditors conducted by the Ohio Department of Taxation. The data in the third column showing the reduction in manufactured home taxes are the actual amounts reimbursed to each county for the manufactured home homestead exemption, including reimbursements for refunds issued by the county to taxpayers that filed "late" applications for the tax year 2002 homestead exemption. Administrative fees of $31,706 paid to the county auditors are excluded from Table HE-2.