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 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.