Number of Homestead Exemptions Granted, Average
Reduction in Taxable Value and Total Reduction in Taxes, by
County, Tax Year 2009
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
Before the 2009 tax year, eligibility for the exemption was
limited to taxpayers who earned $26,200 or less, with
benefits tiered according to income. However, starting
with the 2008 tax year (taxes due 2008), income tests and
tiered benefits no longer apply. 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 will 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
In tax year 2009, a reported total of 25,480 real property
homestead exemptions were granted; the average reduction in
taxes was $221 per homestead; and the total reduction in real
property taxes was $5,621,168.
In comparison to tax year 2008, the number of homestead
exemptions granted increased by 4.5%, the average reduction
in property taxes increased by 0.3%, and the total reduction
in property taxes increased by 5.0%.
Cuyahoga County had the greatest number of homeowners
receiving this tax reduction, 1,171, and the largest total
reduction in taxes, $455,664 million. Warren County had the
least number of homeowners receiving this tax reduction, 21;
while Wyandot County had the least total reduction in taxes,
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 are actual distribution records from the Revenue
Accounting Division of the Ohio Department of Taxation.
This column shows the actual amounts reimbursed to each
county for the reduction in real property taxes attributable
to the homestead exemption, including reimbursements for
refunds issued by the county to taxpayers that filed "late"
applications for the tax year 2009 homestead exemption.
Calculated administrative fees of $112,423 paid to the county
auditors are excluded from Table HE-2.