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 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.