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SB356 • 2026

Temporarily increase the amount of the homestead exemptions

Temporarily increase the amount of the homestead exemptions

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Kyle Koehler
Last action
Official status
As Introduced
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Temporarily increase the amount of the homestead exemptions

To temporarily increase the amount of the homestead exemptions and to declare an emergency.

What This Bill Does

  • To temporarily increase the amount of the homestead exemptions and to declare an emergency.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. Ohio Legislature

    As Introduced

Official Summary Text

To temporarily increase the amount of the homestead exemptions and to declare an emergency.

Current Bill Text

Read the full stored bill text 
As Introduced

136th
General Assembly

Regular
Session
S. B. No. 356

2025-2026

Senator Koehler

Cosponsor: Senator Schaffer

To

temporarily increase the amount of the homestead exemptions and to
declare an emergency.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
(A)
Notwithstanding any provision of the Revised Code to the contrary,
for tax year 2025, in the case of property on the real property tax
list, and tax year 2026, in the case of manufactured or mobile homes
on the manufactured home tax list, the amount of taxes on a property
that would otherwise be reduced pursuant to section 4503.065 or
division (A) of section 323.152 of the Revised Code for that year
shall be multiplied by two. Nothing in this section shall increase
the amount of any reduction authorized under section 319.304 of the
Revised Code for that tax year.

(B)
Notwithstanding any provision of the Revised Code to the contrary,
the increase by this act in the reduction authorized for any property
under section 323.152 or 4503.065 of the Revised Code for tax year
2025, in the case of property on the real property tax list, or tax
year 2026, in the case of property on the manufactured home tax list,
shall be applied entirely against the second-half tax bill issued for
such property for that respective tax year.

Section
2.
This
act is hereby declared to be an emergency measure necessary for the
immediate preservation of the public peace, health, and safety. The
reason for such necessity is to provide immediate tax relief to
Ohio's most vulnerable taxpayers. Therefore, this act shall go into
immediate effect.