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 2007

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 $26,200.  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 2007):

 

Total Income of
Owner and Spouse

Reduce Taxable Value
by the Lesser of

Under     $13,400

$    5,500 or 75% of taxable value

$13,401 - 19,700

      3,400 or 60% of taxable value

19,701 -    26,200

      1,100 or 25% of taxable value

Over          26,200

      -0-

 

Statewide, a total of 13,306 real property homestead exemptions were granted in tax year 2007; the average reduction in taxable value was $1,986; and the total reduction in real property taxes was $1,852,000. 

It should be noted that several Ohio counties did not submit or only submitted partial data for tax year 2007: Adams, Ashland, Carroll, Defiance, Delaware, Fayette, Knox, Morgan, Perry and Union; prior year data was used in place for these counties.

Overall, the number of manufactured home homestead exemptions granted increased by 2.0%, the average reduction in property value increased by 2.9% and the total reduction in manufactured home taxes increased by 0.1%.

Cuyahoga County had the greatest number of manufactured home homeowners receiving this tax reduction, 715, and the largest total reduction in taxes, $165,910. Auglaize County had the least number of manufactured home homeowners receiving this tax reduction, 10.  Wyandot County had the least total reduction in taxes, $1,446.

 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.  Calculated administrative fees of $37,040 paid to the county auditors are excluded from Table HE-2.