Tax Data Series

Real Property

Real Property Tax Relief, Number of Homestead Exemptions Granted, Average Reduction in Taxable Value and Total Reduction in Taxes, by County, Tax Year 1999 (Revised July 31, 2003)

Homestead exemption property tax reductions were granted to 232,345 homeowners for the 1999 tax year (manufactured homeowners are not included - see table HE-2 for additional information). Qualified senior citizens or disabled homeowners receive tax reductions based on their total income, provided that the income does not exceed $23,000. The taxes on the property owned by such taxpayers were reduced by $67,032,599. The average tax reduction amounted to $288.50.

Overall, the number of homestead exemptions granted decreased by 0.9%, the average reduction in property value increased by 1.8% and the total reduction in property taxes increased by 5.2%. It should be noted that two Ohio counties did not submit data: Morgan and Union.

Cuyahoga County had the greatest number of homeowners receiving this tax reduction, 35,276, and the largest total reduction in taxes, $13,014,147. Paulding County had the least number of homeowners receiving this tax reduction, 437, while Wyandot County had the least total reduction in taxes, $95,097.

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 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 $1,340,652 paid to the county auditors are excluded from Table HE-1.