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As Introduced
136th
General Assembly
Regular
Session
S. J. R. No. 7
2025-2026
Senator
Blessing
A
J O I N T R E S O L U T I O N
Proposing
to amend Section 2 of Article XII and to enact Section 2b of Article
XII of the Constitution of the State of Ohio
to
authorize land value taxes.
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 and to
enact Section 2b of Article XII of the Constitution of the State of
Ohio to read as follows:
ARTICLE
XII
Section
2.
No
Except
as provided in Section 2b of this article, 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. Land and
improvements thereon shall be taxed by uniform rule according to
value, except
as
provided in Section 2b of this article and 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.
Section
2b.
Any
political subdivision of this state whose governing authority
consists solely of officials required by law to be elected to that
authority or the state may levy a tax solely on land, which shall be
taxed by uniform rule according to the land's true value. Burying
grounds, land upon which public school houses or houses used
exclusively for public worship are located, land used exclusively for
charitable purposes, and public land used exclusively for any public
purpose shall be exempted from this tax, but no other land may be
exempted from this tax, including through a partial exemption or a
tax credit such as a tax reduction factor. Nor may any mechanism be
adopted by the general assembly or a political subdivision that would
effectively lower land values, including valuing land under Section
36 of Article II or assessing land at a percentage of its true value.
The rate of the tax or revenue from the tax generated by that rate
shall not be reduced by the state or any political subdivision except
that the state or a subdivision may effectuate such a reduction for a
tax it levies.
EFFECTIVE
DATE
If
adopted by a majority of the electors voting on this proposal,
Section 2 of Article XII amended by this proposal and Section 2b of
Article XII enacted 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.