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 permanently and totally disabled or
to surviving spouses at least 59 years of age if the deceased
had previously received the exemption. Qualified homeowners
receive tax reductions based on their total income, provided
that the income does not exceed $24,700. 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 2004):
$5,100 or 75% of taxable value
$12,801 - 18,700
3,100 or 60% of taxable value
18,701 - 24,700
1,000 or 25% of taxable value
- 0 -
Three counties did not submit tax year 2004 data so 2003 data
was used. It is estimated that manufactured home homestead
exemption property tax reductions were granted to 13,451
homeowners (real property homeowners are not included; see
table HE-1 for additional information).
At the time of publication, two counties had not been
reimbursed for the reduced in taxes; again, tax year 2003
data was used. It is estimated that the total manufactured
home homestead exemption reduced property taxes by $1.7
million. The average tax reduction amounted to $128.99.
Overall, the number of manufactured home homestead exemptions
granted decreased by 0.4%, the average reduction in property
value increased by 7.3% and the total reduction in
manufactured home taxes increased by 18.9%.
Cuyahoga County had the greatest number of manufactured home
homeowners receiving this tax reduction, 675, and the largest
total reduction in taxes, $171,061. Warren County had the
fewest manufactured home homeowners receiving this tax
reduction, 12, while Wyandot County had the smallest total
reduction in taxes, $707.
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 2004 homestead exemption.
Administrative fees of $34,341 paid to the county auditors
are excluded from Table HE-2.