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.