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As Introduced
136th
General Assembly
Regular
Session
H. J. R. No. 7
2025-2026
Representative
Hiner
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,
beginning in 2027, exempt owner-occupied residences from property tax
and to modify the manner and mode of property taxation.
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 general election to be held on
November 3, 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
subject
to any tax according to its value, unless the tax is levied by the
state and applies uniformly to all taxable property
.
Land
and improvements thereon
Such
a tax
shall
be
taxed
levied
by
uniform rule according to
the
property's full
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
in money and not at a percentage of that value
.
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.
For
tax year 2027, or tax year 2028 in the case of manufactured home
taxes, and every tax year thereafter, no dwelling that is owned by
its occupant and used as the occupant's primary residence, including
so much of the land surrounding it, not exceeding one acre, as is
reasonably necessary for the use of the dwelling as a home, shall be
subject to taxes on real property or manufactured homes.
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
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.