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