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 2006

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 $25,500. 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 2006):

Under $13,100

$5,400 or 75% of taxable value
$13,101 - 19,200 3,300 or 60% of taxable value
19,201 - 25,500 1,030 or 25% of taxable value
Over 25,500 - 0 -

 

There was one county that did not submit tax year 2006 data; tax year 2003 information was used (2004 nor 2005 data was also not submitted). It is estimated that manufactured home homestead exemption property tax reductions were granted to 13,039 homeowners (real property homeowners are not included; see table HE-1 for additional information).

It is estimated that the total manufactured home homestead exemption property taxes were reduced by $1.9 million. The average tax reduction amounted to $141.88 and the average reduction in taxable value was $1,871.

Overall, the number of manufactured home homestead exemptions granted decreased by 1.9%, the average reduction in property value increased by 4.8% and the total reduction in manufactured home taxes increased by 2.3%.

Cuyahoga County had the greatest number of manufactured home homeowners receiving this tax reduction, 720, and the largest total reduction in taxes, $163,626. Warren County had the least number of manufactured home homeowners receiving this tax reduction, 10. Wyandot County had the least total reduction in taxes, $1,194.

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 2006 homestead exemption. Administrative fees of $37,000 paid to the county auditors are excluded from Table HE-2.