Tax Data Series

Manufactured Homes

Number of Homestead Exemptions Granted, Average Reduction in Taxable Value and Total Reduction in Taxes, by County, Tax Year 2011

Manufactured home homestead exemption property tax reductions are granted to homeowners who are at least 65 years of age; permanently and totally disabled; or to surviving spouses at least 59 years of age if the deceased had previously received the exemption. 

Starting with the 2008 tax year (taxes due 2008), eligibility for the exemption was no longer limited to income tests and tiered benefits. Instead, each qualified homeowner received a credit equal to the taxes that would otherwise be charged on up to $25,000 of the true value (meaning, $8,750 in taxable value) of the homestead (although homeowners that received a higher credit under the program that existed in tax year 2006 continue to receive that year’s credit). In effect, the homestead exemption shields up to $25,000 of the true value of an eligible homestead from property taxation.

In tax year 2011, a reported total of 26,776 manufactured home homestead exemptions were granted; the average reduction in taxes was $224 per homestead; and the total reduction in real property taxes was $5,996,520.  Five counties did not submit calendar year 2011 data for this report; previous year’s information was used in place. 

In comparison to tax year 2010, the number of homestead exemptions granted increased by 2.4%, the average reduction in property taxes decreased by 0.08%, and the total reduction in property taxes increased by 2.3%. 

Cuyahoga County had the greatest number of homeowners receiving this tax reduction, 1,064, and the largest total reduction in taxes, $443,749. Warren County had the least number of homeowners receiving this tax reduction, 23, while Wyandot County had the least total reduction in taxes, $7,934.