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 $25,500. 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):
$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
- 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.