Furthermore, manufactured homes meeting the above conditions are taxed like real property if the home was purchased on or after January 1, 2000. If the home was purchased prior to that date, and the home is taxed under the manufactured home tax, it will be taxed like real property after is it sold. Real property in all counties is reappraised every six years and property values are updated in the third year following each sexennial reappraisal. State law grants tax relief in the form of a 10 percent reduction in each taxpayer's real property tax bill. In addition, a 2.5 percent tax rollback of real property taxes is granted on a homestead for each homeowner.
Tax rates vary by taxing district and is the compilation of all local levies.
The number of manufactured homes by county ranged from 644 in Medina County to 6,637 in Clermont County with an average of 2,545 per county. The data presented in the table were compiled from a survey of county auditors conducted by the Ohio Department of Taxation.