As Introduced

136th General Assembly

Regular Session H. J. R. No. 10

2025-2026

Representatives LaRe, Miller, K.

A J O I N T R E S O L U T I O N

Proposing to enact Section 2b of Article XII of the Constitution of the State of Ohio to partially exempt the increased value of owner-occupied residences from 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 primary election to be held on May 4, 2027, a proposal to enact Section 2b of Article XII of the Constitution of the State of Ohio to read as follows:

ARTICLE XII

Section 2b. (A) Beginning on January 1, 2028, the extent to which the appraised value of a homestead for the current tax year exceeds the appraised value of the homestead for the tax year preceding the most recent countywide reappraisal or update, as increased by the inflation percentage for the current year, shall be exempt from taxation so long as the homestead is owned by the same individual or that individual's spouse. If, in any tax year, an improvement is added to the homestead, the value of the improvement shall not be exempted under this section unless the improvement was made to repair or replace injury or destruction for which a deduction was allowed from the valuation of the homestead, in which case the value of the improvement shall be exempted up to the amount of that deduction.

(B) As used in this section:

(1) "Homestead" includes a manufactured or mobile home owned and occupied as a home by an individual whose domicile is in this state.

(2) "Inflation percentage" means, for a tax year, the sum of the lesser of the percentage increase in the gross domestic product deflator determined by the bureau of economic analysis of the United States department of commerce or its successor agency, or three per cent, for each of the calendar years following the most recent countywide reappraisal or update year.

(3) "Improvement" means, with respect to a building or structure, a permanent addition, enlargement, or alteration that, had it been constructed at the same time as the building or structure, would have been considered a part of the building or structure.

EFFECTIVE DATE

If adopted by a majority of the electors voting on this proposal, Section 2b of Article XII of the Constitution of the State of Ohio enacted by this proposal shall take effect immediately.