MANUFACTURED HOME TAXES: PROPERTY TAX
Number of Homestead Exemptions Granted, Average
Reduction in Taxable Value and Total Reduction in Taxes, by
County, Tax Year 1999
Manufactured home homestead exemption property tax reductions
were granted to 12,465 manufactured home homeowners for the
1999 tax year (1999 collections). Qualified senior citizens
or disabled manufactured home homeowners receive tax
reductions based on their total income, provided that the
income does not exceed $20,800.
It is important to note that several counties were unable to
report data on number of applications or taxable value. These
counties were Clermont, Knox, Pickaway, and Tuscarawas. Based
on the data that was received, the taxes on the property
owned by manufactured home taxpayers were reduced by
$1,449,478. The average tax reduction amounted to $116, and
the average reduction in value amounted to $1,555.
Cuyahoga County had the greatest number of persons receiving
this tax reduction, 697, and the largest total reduction in
taxes, $115,228. Auglaize County had the least number of
persons receiving this tax reduction, 12, and the least total
reduction in taxes, $1,176.
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 1999 homestead exemption.
Administrative fees of $28,990 paid to the county auditors
are excluded from Table HE-2.