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 senior
citizens or disabled homeowners receive tax reductions based
on their total income, provided that the income does not
exceed $25,000. 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 2005):
$5,300 or 75% of taxable value
$12,901 - 18,900
3,200 or 60% of taxable value
18,901 - 25,000
1,000 or 25% of taxable value
- 0 -
It is estimated that the total manufactured home homestead
exemption property taxes were reduced by $1.8 million. The
average tax reduction amounted to $133.53.
Overall, from tax year 2004, the number of manufactured home
homestead exemptions granted decreased by 0.7%, the average
reduction in property value increased by 1.0% and the total
reduction in manufactured home taxes increased by 3.4%.
Cuyahoga County had the most manufactured home homeowners
receiving this tax reduction, 747, and the largest total
reduction in taxes, $162,705. Auglaize County had the fewest
manufactured home homeowners receiving this tax reduction,
10, while Henry County had the smallest total reduction in
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 2005 homestead exemption.
Administrative fees of $35,501 paid to the county auditors
are excluded from Table HE-2.