MANUFACTURED HOME TAXES: PROPERTY TAX
Number of Homestead Exemptions Granted, Average
Reduction in Taxable Value and Total Reduction in Taxes, by
County, Tax Year 1995
Manufactured home homestead exemption property tax reductions
were granted to 11,335 manufactured home homeowners for the
1995 tax year (1995 collections). Qualified senior citizens
or disabled manufactured home homeowners receive tax
reductions based on their total income, provided that the
income does not exceed $16,500. This income limitation
increases to $20,800 in tax year 1996 (1996 collection). The
taxes on the property owned by such taxpayers were reduced by
$894,656. The average tax reduction amounted to $78.93, and
the average reduction in value amounted to $1,197.
Cuyahoga County had the greatest number of these persons
receiving this tax reduction, 665, and the largest total
reduction in taxes, $84,685. Warren County had the least
number of persons receiving this tax reduction, 10, while
Auglaize County had the least total reduction in taxes,
$1,318. Note: Paulding County's total reduction in taxes is
listed at $103 which is the amount of reimbursement for
taxpayers that filed "late" applications; this dollar amount
does not include the standard reimbursement due to
non-submission of the county's certification.
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 real property 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 1995 homestead exemption.
Administrative fees of $17,893 paid to the county auditors
are excluded from Table HE-2.
Data for this table were taken from abstracts filed by county
auditors with the Ohio Department of Taxation.