HB 103: Increase the homestead exemption amount and income limit

As Introduced

136th General Assembly Regular Session 2025-2026

H. B. No. 103

Representatives Troy, Hall, T.

Cosponsors: Representatives Baker, Brennan, Brent, Brewer, Cockley, Denson, Fischer, Grim, Hall, D., Jarrells, John, Lett, McNally, Miller, K., Piccolantonio, Rader, Russo, Sigrist, Sims, Sweeney, Synenberg, Thomas, D., Upchurch, White, E.

A B I L L

To amend sections 323.152 and 4503.065 of the 1
Revised Code to increase the homestead exemption 2
amount and income limit. 3

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

Section 1. That sections 323.152 and 4503.065 of the 4
Revised Code be amended to read as follows: 5
Sec. 323.152. In addition to the reduction in taxes 6
required under section 319.302 of the Revised Code, taxes shall 7
be reduced as provided in divisions (A) and (B) of this section. 8
(A)(1)(a) Division (A)(1) of this section applies to any 9
of the following persons: 10
(i) A person who is permanently and totally disabled; 11
(ii) A person who is sixty-five years of age or older; 12
(iii) A person who is the surviving spouse of a deceased 13
person who was permanently and totally disabled or sixty-five 14

H. B. No. 103 As Introduced

years of age or older and who applied and qualified for a 15
reduction in taxes under this division in the year of death, 16
provided the surviving spouse is at least fifty-nine but not 17
sixty-five or more years of age on the date the deceased spouse 18
dies. 19
(b) Real property taxes on a homestead owned and occupied, 20
or a homestead in a housing cooperative occupied, by a person to 21
whom division (A)(1) of this section applies shall be reduced 22
for each year for which an application for the reduction has 23
been approved. The reduction shall equal one of the following 24
amounts, as applicable to the person: 25
(i) If the person received a reduction under division (A) 26
(1) of this section for tax year 2006, the greater of the 27
reduction for that tax year or the amount computed under 28
division (A)(1)(c) of this section; 29
(ii) If the person received, for any homestead, a 30
reduction under division (A)(1) of this section for tax year 31
2013 or under division (A) of section 4503.065 of the Revised 32
Code for tax year 2014 or the person is the surviving spouse of 33
such a person and the surviving spouse is at least fifty-nine 34
years of age on the date the deceased spouse dies, the amount 35
computed under division (A)(1)(c) of this section. 36
(iii) If the person is not described in division (A)(1)(b) 37
(i) or (ii) of this section and the person's total income does 38
not exceed thirty forty-five thousand dollars, as adjusted under 39
division (A)(1)(d) of this section, the amount computed under 40
division (A)(1)(c) of this section. 41
(c) The amount of the reduction under division (A)(1)(c) 42
of this section equals the product of the following: 43

H. B. No. 103 As Introduced

(i) Twenty-five Fifty thousand dollars of the true value 44
of the property in money, as adjusted under division (A)(1)(d) 45
of this section; 46
(ii) The assessment percentage established by the tax 47
commissioner under division (B) of section 5715.01 of the 48
Revised Code, not to exceed thirty-five per cent; 49
(iii) The effective tax rate used to calculate the taxes 50
charged against the property for the current year, where 51
"effective tax rate" is defined as in section 323.08 of the 52
Revised Code; 53
(iv) The quantity equal to one minus the sum of the 54
percentage reductions in taxes received by the property for the 55
current tax year under section 319.302 of the Revised Code and 56
division (B) of section 323.152 of the Revised Code. 57
(d) The tax commissioner shall adjust the total income 58
threshold described in division (A)(1)(b)(iii) and the reduction 59
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3) 60
of this section by completing the following calculations in 61
September of each year: 62
(i) Determine the percentage increase in the gross 63
domestic product deflator determined by the bureau of economic 64
analysis of the United States department of commerce from the 65
first day of January of the preceding calendar year to the last 66
day of December of the preceding calendar year; 67
(ii) Multiply that percentage increase by the total income 68
threshold or reduction amount for the current tax year, as 69
applicable; 70
(iii) Add the resulting product to the total income 71
threshold or the reduction amount, as applicable, for the 72

H. B. No. 103 As Introduced

current tax year; 73

(iv) Round the resulting sum to the nearest multiple of 74
one hundred dollars. 75
The commissioner shall certify the amount resulting from 76
each adjustment to each county auditor not later than the first 77
day of December each year. The certified total income threshold 78
amount applies to the following tax year for persons described 79
in division (A)(1)(b)(iii) of this section. The certified 80
reduction amount applies to the following tax year. The 81
commissioner shall not make the applicable adjustment in any 82
calendar year in which the amount resulting from the adjustment 83
would be less than the total income threshold or the reduction 84
amount for the current tax year. 85
(2)(a) Real property taxes on a homestead owned and 86
occupied, or a homestead in a housing cooperative occupied, by a 87
disabled veteran shall be reduced for each year for which an 88
application for the reduction has been approved. The reduction 89
shall equal the product obtained by multiplying fifty thousand 90
dollars of the true value of the property in money, as adjusted 91
under division (A)(1)(d) of this section, by the amounts 92
described in divisions (A)(1)(c)(ii) to (iv) of this section. 93
The reduction is in lieu of any reduction under section 323.158 94
of the Revised Code or division (A)(1), (2)(b), or (3) of this 95
section. The reduction applies to only one homestead owned and 96
occupied by a disabled veteran. 97
(b) Real property taxes on a homestead owned and occupied, 98
or a homestead in a housing cooperative occupied, by the 99
surviving spouse of a disabled veteran shall be reduced for each 100
year an application for exemption is approved. The reduction 101
shall equal to the amount of the reduction authorized under 102

H. B. No. 103

As Introduced
division (A)(2)(a) of this section. 103
The reduction is in lieu of any reduction under section 104
323.158 of the Revised Code or division (A)(1), (2)(a), or (3) 105
of this section. The reduction applies to only one homestead 106
owned and occupied by the surviving spouse of a disabled 107
veteran. A homestead qualifies for a reduction in taxes under 108
division (A)(2)(b) of this section beginning in one of the 109
following tax years: 110
(i) For a surviving spouse described in division (L)(1) of 111
section 323.151 of the Revised Code, the year the disabled 112
veteran dies; 113
(ii) For a surviving spouse described in division (L)(2) 114
of section 323.151 of the Revised Code, the first year on the 115
first day of January of which the total disability rating 116
described in division (F) of that section has been received for 117
the deceased spouse. 118
In either case, the reduction shall continue through the 119
tax year in which the surviving spouse dies or remarries. 120
(3) Real property taxes on a homestead owned and occupied, 121
or a homestead in a housing cooperative occupied, by the 122
surviving spouse of a public service officer killed in the line 123
of duty shall be reduced for each year for which an application 124
for the reduction has been approved. The reduction shall equal 125
the product obtained by multiplying fifty thousand dollars of 126
the true value of the property in money, as adjusted under 127
division (A)(1)(d) of this section, by the amounts described in 128
divisions (A)(1)(c)(ii) to (iv) of this section. The reduction 129
is in lieu of any reduction under section 323.158 of the Revised 130
Code or division (A)(1) or (2) of this section. The reduction 131

H. B. No. 103 As Introduced

applies to only one homestead owned and occupied by such a 132
surviving spouse. A homestead qualifies for a reduction in taxes 133
under division (A)(3) of this section for the tax year in which 134
the public service officer dies through the tax year in which 135
the surviving spouse dies or remarries. 136
(B) To provide a partial exemption, real property taxes on 137
any homestead, and manufactured home taxes on any manufactured 138
or mobile home on which a manufactured home tax is assessed 139
pursuant to division (D)(2) of section 4503.06 of the Revised 140
Code, shall be reduced for each year for which an application 141
for the reduction has been approved. The amount of the reduction 142
shall equal two and one-half per cent of the amount of taxes to 143
be levied by qualifying levies on the homestead or the 144
manufactured or mobile home after applying section 319.301 of 145
the Revised Code. For the purposes of this division, "qualifying 146
levy" has the same meaning as in section 319.302 of the Revised 147
Code. 148
(C) The reductions granted by this section do not apply to 149
special assessments or respread of assessments levied against 150
the homestead, and if there is a transfer of ownership 151
subsequent to the filing of an application for a reduction in 152
taxes, such reductions are not forfeited for such year by virtue 153
of such transfer. 154
(D) The reductions in taxable value referred to in this 155
section shall be applied solely as a factor for the purpose of 156
computing the reduction of taxes under this section and shall 157
not affect the total value of property in any subdivision or 158
taxing district as listed and assessed for taxation on the tax 159
lists and duplicates, or any direct or indirect limitations on 160
indebtedness of a subdivision or taxing district. If after 161

H. B. No. 103 As Introduced

application of sections 5705.31 and 5705.32 of the Revised Code, 162
including the allocation of all levies within the ten-mill 163
limitation to debt charges to the extent therein provided, there 164
would be insufficient funds for payment of debt charges not 165
provided for by levies in excess of the ten-mill limitation, the 166
reduction of taxes provided for in sections 323.151 to 323.159 167
of the Revised Code shall be proportionately adjusted to the 168
extent necessary to provide such funds from levies within the 169
ten-mill limitation. 170
(E) No reduction shall be made on the taxes due on the 171
homestead of any person convicted of violating division (D) or 172
(E) of section 323.153 of the Revised Code for a period of three 173
years following the conviction. 174
Sec. 4503.065. (A)(1) Division (A) of this section applies 175
to any of the following persons: 176
(a) An individual who is permanently and totally disabled; 177
(b) An individual who is sixty-five years of age or older; 178
(c) An individual who is the surviving spouse of a 179
deceased person who was permanently and totally disabled or 180
sixty-five years of age or older and who applied and qualified 181
for a reduction in assessable value under this section in the 182
year of death, provided the surviving spouse is at least fifty- 183
nine but not sixty-five or more years of age on the date the 184
deceased spouse dies. 185
(2) The manufactured home tax on a manufactured or mobile 186
home that is paid pursuant to division (C) of section 4503.06 of 187
the Revised Code and that is owned and occupied as a home by an 188
individual whose domicile is in this state and to whom this 189
section applies, shall be reduced for any tax year for which an 190

H. B. No. 103 As Introduced

application for such reduction has been approved, provided the 191
individual did not acquire ownership from a person, other than 192
the individual's spouse, related by consanguinity or affinity 193
for the purpose of qualifying for the reduction. An owner 194
includes a settlor of a revocable or irrevocable inter vivos 195
trust holding the title to a manufactured or mobile home 196
occupied by the settlor as of right under the trust. 197
(a) For manufactured and mobile homes for which the tax 198
imposed by section 4503.06 of the Revised Code is computed under 199
division (D)(2) of that section, the reduction shall equal one 200
of the following amounts, as applicable to the person: 201
(i) If the person received a reduction under this section 202
for tax year 2007, the greater of the reduction for that tax 203
year or the amount computed under division (A)(2)(b) of this 204
section; 205
(ii) If the person received, for any homestead, a 206
reduction under division (A) of this section for tax year 2014 207
or under division (A)(1) of section 323.152 of the Revised Code 208
for tax year 2013 or the person is the surviving spouse of such 209
a person and the surviving spouse is at least fifty-nine years 210
of age on the date the deceased spouse dies, the amount computed 211
under division (A)(2)(b) of this section. 212
(iii) If the person is not described in division (A)(2)(a) 213
(i) or (ii) of this section and the person's total income does 214
not exceed thirty forty-five thousand dollars, as adjusted under 215
division (A)(2)(e) of this section, the amount computed under 216
division (A)(2)(b) of this section. 217
(b) The amount of the reduction under division (A)(2)(b) 218
of this section equals the product of the following: 219

H. B. No. 103 As Introduced

(i) Twenty-five Fifty thousand dollars of the true value 220
of the property in money, as adjusted under division (A)(2)(e) 221
of this section; 222
(ii) The assessment percentage established by the tax 223
commissioner under division (B) of section 5715.01 of the 224
Revised Code, not to exceed thirty-five per cent; 225
(iii) The effective tax rate used to calculate the taxes 226
charged against the property for the current year, where 227
"effective tax rate" is defined as in section 323.08 of the 228
Revised Code; 229
(iv) The quantity equal to one minus the sum of the 230
percentage reductions in taxes received by the property for the 231
current tax year under section 319.302 of the Revised Code and 232
division (B) of section 323.152 of the Revised Code. 233
(c) For manufactured and mobile homes for which the tax 234
imposed by section 4503.06 of the Revised Code is computed under 235
division (D)(1) of that section, the reduction shall equal one 236
of the following amounts, as applicable to the person: 237
(i) If the person received a reduction under this section 238
for tax year 2007, the greater of the reduction for that tax 239
year or the amount computed under division (A)(2)(d) of this 240
section; 241
(ii) If the person received, for any homestead, a 242
reduction under division (A) of this section for tax year 2014 243
or under division (A)(1) of section 323.152 of the Revised Code 244
for tax year 2013 or the person is the surviving spouse of such 245
a person and the surviving spouse is at least fifty-nine years 246
of age on the date the deceased spouse dies, the amount computed 247
under division (A)(2)(d) of this section. 248

H. B. No. 103 As Introduced

(iii) If the person is not described in division (A)(2)(c) 249
(i) or (ii) of this section and the person's total income does 250
not exceed thirty forty-five thousand dollars, as adjusted under 251
division (A)(2)(e) of this section, the amount computed under 252
division (A)(2)(d) of this section. 253
(d) The amount of the reduction under division (A)(2)(d) 254
of this section equals the product of the following: 255
(i) Twenty-five Fifty thousand dollars of the cost to the 256
owner, or the market value at the time of purchase, whichever is 257
greater, as those terms are used in division (D)(1) of section 258
4503.06 of the Revised Code, and as adjusted under division (A) 259
(2)(e) of this section; 260
(ii) The percentage from the appropriate schedule in 261
division (D)(1)(b) of section 4503.06 of the Revised Code; 262
(iii) The assessment percentage of forty per cent used in 263
division (D)(1)(b) of section 4503.06 of the Revised Code; 264
(iv) The tax rate of the taxing district in which the home 265
has its situs. 266
(e) The tax commissioner shall adjust the income threshold 267
described in divisions (A)(2)(a)(iii) and (A)(2)(c)(iii) and the 268
reduction amounts described in divisions (A)(2)(b)(i), (A)(2)(d) 269
(i), (B)(1), (B)(2), (C)(1), and (C)(2) of this section by 270
completing the following calculations in September of each year: 271
(i) Determine the percentage increase in the gross 272
domestic product deflator determined by the bureau of economic 273
analysis of the United States department of commerce from the 274
first day of January of the preceding calendar year to the last 275
day of December of the preceding calendar year; 276

H. B. No. 103 As Introduced

(ii) Multiply that percentage increase by the total income 277
threshold or reduction amount for the ensuing tax year, as 278
applicable; 279
(iii) Add the resulting product to the total income 280
threshold or reduction amount, as applicable for the ensuing tax 281
year; 282
(iv) Round the resulting sum to the nearest multiple of 283
one hundred dollars. 284
The commissioner shall certify the amount resulting from 285
each adjustment to each county auditor not later than the first 286
day of December each year. The certified amount applies to the 287
second ensuing tax year. The commissioner shall not make the 288
applicable adjustment in any calendar year in which the amount 289
resulting from the adjustment would be less than the total 290
income threshold or the reduction amount for the ensuing tax 291
year. 292

(B)(1) The manufactured home tax levied pursuant to division (C) of section 4503.06 of the Revised Code on a manufactured or mobile home that is owned and occupied by a disabled veteran shall be reduced for any tax year for which an application for such reduction has been approved, provided the disabled veteran did not acquire ownership from a person, other than the disabled veteran's spouse, related by consanguinity or affinity for the purpose of qualifying for the reduction. An owner includes an owner within the meaning of division (A)(2) of this section.

(a) For manufactured and mobile homes for which the tax imposed by section 4503.06 of the Revised Code is computed under division (D)(2) of that section, the reduction shall equal the

H. B. No. 103 As Introduced

product obtained by multiplying fifty thousand dollars of the 306
true value of the property in money, as adjusted under division 307
(A)(2)(e) of this section, by the amounts described in divisions 308
(A)(2)(b)(ii) to (iv) of this section. 309
(b) For manufactured and mobile homes for which the tax 310
imposed by section 4503.06 of the Revised Code is computed under 311
division (D)(1) of that section, the reduction shall equal the 312
product obtained by multiplying fifty thousand dollars of the 313
cost to the owner, or the market value at the time of purchase, 314
whichever is greater, as those terms are used in division (D)(1) 315
of section 4503.06 of the Revised Code, as adjusted under 316
division (A)(2)(e) of this section, by the amounts described in 317
divisions (A)(2)(d)(ii) to (iv) of this section. 318
The reduction is in lieu of any reduction under section 319
4503.0610 of the Revised Code or division (A), (B)(2), or (C) of 320
this section. The reduction applies to only one manufactured or 321
mobile home owned and occupied by a disabled veteran. 322
(2) The manufactured home tax levied pursuant to division 323
(C) of section 4503.06 of the Revised Code on a manufactured or 324
mobile home that is owned and occupied by the surviving spouse 325
of a disabled veteran shall be reduced for each tax year for 326
which an application for such reduction has been approved. The 327
reduction shall equal the amount of the reduction authorized 328
under division (B)(1)(a) or (b) of this section, as applicable. 329
An owner includes an owner within the meaning of division (A)(2) 330
of this section. 331
The reduction is in lieu of any reduction under section 332
4503.0610 of the Revised Code or division (A), (B)(1), or (C) of 333
this section. The reduction applies to only one manufactured or 334
mobile home owned and occupied by the surviving spouse of a 335

H. B. No. 103 As Introduced

disabled veteran. A manufactured or mobile home qualifies for a 336
reduction in taxes under division (B)(2) of this section 337
beginning in one of the following tax years: 338
(a) For a surviving spouse described in division (H)(1) of 339
section 4503.064 of the Revised Code, the year the disabled 340
veteran dies; 341
(b) For a surviving spouse described in division (H)(2) of 342
section 4503.064 of the Revised Code, the first year on the 343
first day of January of which the total disability rating 344
described in division (F) of section 323.151 of the Revised Code 345
has been received for the deceased spouse. 346
In either case, the reduction shall continue through the 347
tax year in which the surviving spouse dies or remarries. 348
(C) The manufactured home tax levied pursuant to division 349
(C) of section 4503.06 of the Revised Code on a manufactured or 350
mobile home that is owned and occupied by the surviving spouse 351
of a public service officer killed in the line of duty shall be 352
reduced for any tax year for which an application for such 353
reduction has been approved, provided the surviving spouse did 354
not acquire ownership from a person, other than the surviving 355
spouse's deceased public service officer spouse, related by 356
consanguinity or affinity for the purpose of qualifying for the 357
reduction. An owner includes an owner within the meaning of 358
division (A)(2) of this section. 359
(1) For manufactured and mobile homes for which the tax 360
imposed by section 4503.06 of the Revised Code is computed under 361
division (D)(2) of that section, the reduction shall equal the 362
product obtained by multiplying fifty thousand dollars of the 363
true value of the property in money, as adjusted under division 364

H. B. No. 103 As Introduced

(A)(2)(e) of this section, by the amounts described in divisions 365
(A)(2)(b)(ii) to (iv) of this section. 366
(2) For manufactured and mobile homes for which the tax 367
imposed by section 4503.06 of the Revised Code is computed under 368
division (D)(1) of that section, the reduction shall equal the 369
product obtained by multiplying fifty thousand dollars of the 370
cost to the owner, or the market value at the time of purchase, 371
whichever is greater, as those terms are used in division (D)(1) 372
of section 4503.06 of the Revised Code, as adjusted under 373
division (A)(2)(e) of this section, by the amounts described in 374
divisions (A)(2)(d)(ii) to (iv) of this section. 375

The reduction is in lieu of any reduction under section 4503.0610 of the Revised Code or division (A) or (B) of this section. The reduction applies to only one manufactured or mobile home owned and occupied by such a surviving spouse. A manufactured or mobile home qualifies for a reduction in taxes under this division for the tax year in which the public service officer dies through the tax year in which the surviving spouse dies or remarries.

(D) If the owner or the spouse of the owner of a manufactured or mobile home is eligible for a homestead exemption on the land upon which the home is located, the reduction to which the owner or spouse is entitled under this section shall not exceed the difference between the reduction to which the owner or spouse is entitled under division (A), (B), or (C) of this section and the amount of the reduction under the homestead exemption.

(E) No reduction shall be made with respect to the home of 3
any person convicted of violating division (C) or (D) of section 3
4503.066 of the Revised Code for a period of three years 3

H. B. No. 103 As Introduced

following the conviction. 395
Section 2. That existing sections 323.152 and 4503.065 of 396
the Revised Code are hereby repealed. 397
Section 3. The amendment by this act of section 323.152 of 398
the Revised Code applies to tax year 2025 and every tax year 399
thereafter. The amendment by this act of section 4503.065 of the 400
Revised Code applies to tax year 2026 and every tax year 401
thereafter. 402
Section 4. The General Assembly, applying the principle 403
stated in division (B) of section 1.52 of the Revised Code that 404
amendments are to be harmonized if reasonably capable of 405
simultaneous operation, finds that the following sections, 406
presented in this act as composites of the sections as amended 407
by the acts indicated, are the resulting versions of the 408
sections in effect prior to the effective date of the sections 409
as presented in this act: 410
Section 323.152 of the Revised Code as amended by both 411
H.B. 33 and S.B. 43 of the 135th General Assembly. 412
Section 4503.065 of the Revised Code as amended by both 413
H.B. 33 and S.B. 43 of the 135th General Assembly. 414