HJR 6: CA: Limit property taxes to specified percentage of value
The proposed constitutional amendment aims to limit property taxes in Ohio. The amendment would establish a maximum tax rate of 1.25% for all property, except for certain owner-occupied homes where the maximum rate would be 1%. The amendment would also exempt certain properties, such as burying grounds, public schools, and institutions for charitable purposes, from the tax rate limitation. Additionally, the amendment would allow for a reduction in the value of homesteads for certain individuals, such as permanently and totally disabled residents, residents 65 and older, and surviving spouses of these individuals. The proposed changes would take effect on January 1, 2027, if approved by a majority of voters.
| Sep. 15, 2025 | Referred to committee: Ways and Means |
| Aug. 19, 2025 | Introduced |
As Introduced
136th General Assembly
Regular Session
H. J. R. No. 6
2025-2026
Representatives Fischer, Lear
Cosponsors: Representatives Hall, T., Williams, Demetriou, Workman, Gross
A JOINT RESOLUTION
Proposing to amend Section 2 of Article XII of the Constitution of the State of Ohio to limit property taxes, whether voted or unvoted, to one and one-quarter per cent or, for certain owner-occupied homes, one per cent of real property's true value.
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 special election to be held on May 5, 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.
However, those laws shall not cause land and improvements thereon to be taxed in excess of one and one-quarter per cent of its true value in money or, in the case of a dwelling owned and occupied by a resident sixty-five years of age and older for at least five continuous years, one per cent of its true value in money. Land and improvements thereon shall be taxed by uniform rule according to 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.
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.
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 on 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.
H. J. R. No. 6
As Introduced
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