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As Introduced
136th
General Assembly
Regular
Session
H. J. R. No. 6
2025-2026
Representatives
Fischer, Lear
Cosponsors:
Representatives Hall, T., Williams, Demetriou, Workman, Gross
A
J O I N T R E S O L U T I O N
Proposing
to amend Section 2 of Article XII of the Constitution of the State of
Ohio
to
limit property taxes, whether voted or unvoted, to one and
one-quarter per cent or, for certain owner-occupied homes, one per
cent of real property's true value.
Be
it resolved by the General Assembly of the State of Ohio,
three-fifths of the members elected to each house concurring herein,
that there shall be submitted to the electors of the state, in the
manner prescribed by law at the special election to be held on May 5,
2026, a proposal to amend Section 2 of Article XII of the
Constitution of the State of Ohio to read as follows:
ARTICLE
XII
Section
2.
No
property, taxed according to value, shall be so taxed in excess of
one per cent of its true value in money for all state and local
purposes, but laws may be passed authorizing additional taxes to be
levied outside of such limitation, either when approved by at least a
majority of the electors of the taxing district voting on such
proposition, or when provided for by the charter of a municipal
corporation.
However,
those laws shall not cause land and improvements thereon to be taxed
in excess of one and one-quarter per cent of its true value in money
or, in the case of a dwelling owned and occupied by a resident
sixty-five years of age and older for at least five continuous years,
one per cent of its true value in money.
Land
and improvements thereon shall be taxed by uniform rule according to
value, except that laws may be passed to reduce taxes by providing
for a reduction in value of the homestead of permanently and totally
disabled residents, residents sixty-five years of age and older, and
residents sixty years of age or older who are surviving spouses of
deceased residents who were sixty-five years of age or older or
permanently and totally disabled and receiving a reduction in the
value of their homestead at the time of death, provided the surviving
spouse continues to reside in a qualifying homestead, and providing
for income and other qualifications to obtain such reduction. Without
limiting the general power, subject to the provisions of Article I of
this constitution, to determine the subjects and methods of taxation
or exemptions therefrom, general laws may be passed to exempt burying
grounds, public school houses, houses used exclusively for public
worship, institutions used exclusively for charitable purposes, and
public property used exclusively for any public purpose, but all such
laws shall be subject to alteration or repeal; and the value of all
property so exempted shall, from time to time, be ascertained and
published as may be directed by law.
EFFECTIVE
DATE
If
adopted by a majority of the electors voting on this proposal,
Section 2 of Article XII amended by this proposal shall take effect
on January 1, 2027, and the existing version of Section 2 of Article
XII of the Constitution of the State of Ohio shall be repealed
effective January 1, 2027.