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 2003

Manufactured home homestead exemption property tax reductions are granted to qualified low-income homeowners who are at least 65 years of age, or who are permanently and totally disabled, or to surviving spouses at least 59 years of age if the deceased spouse had previously received the exemption. Qualified homeowners receive tax reductions based on their total income, provided that the income does not exceed $24,100. The reduction is equal to the gross millage property tax rate multiplied by the reduction in taxable value shown in the following schedule (Tax Year 2003):

 

Under $12,500 $5,100 or 75% of taxable value
$12,501 - 18,300 3,100 or 60% of taxable value
18,301 - 24,100 1,000 or 25% of taxable value
Over 24,100 - 0 -

 

There were four counties that did not submit tax year 2003 data; either tax year 2002 or 2001 information was used. It is estimated that manufactured home homestead exemption property tax reduction was granted to 13,757 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 $1.5 million. The average tax reduction amounted to $106.58.

Statewide, the number of manufactured home homestead exemptions granted increased by 4.2%, the average reduction in property value increased by 3.7% and the total reduction in manufactured home taxes decreased by 6.0%.

Cuyahoga County had the greatest number of manufactured home homeowners receiving this tax reduction, 754, while Lucas County had the largest total reduction in taxes, $71,015. Wyandot County had the fewest manufactured home homeowners receiving this tax reduction, 13, while Henry County had the smallest total reduction in taxes, $230.

The figures in the first two columns of this table were obtained 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 2003 homestead exemption. Administrative fees of $27,854 paid to the county auditors are excluded from Table HE-2.