MANUFACTURED HOME TAXES: PROPERTY TAX
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
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.