SJR 7: CA: Authorize land value taxes
This proposed constitutional amendment aims to introduce a land value tax in the state. The tax will be levied on land according to its true value, with the goal of keeping the tax rate below one percent of the land's value. The tax will not be levied on land that is exempt, such as burying grounds, public schools, houses of worship, and charitable institutions. Additionally, there will be exemptions for certain individuals, including permanently and totally disabled residents, residents sixty-five years of age or older, and surviving spouses of these individuals. A reduction in the value of their homestead will be allowed, provided the surviving spouse continues to reside in the qualifying homestead. The state and local governments will have the power to determine the subjects and methods of taxation, as well as exemptions, but these powers are subject to alteration or repeal. The tax…
| Oct. 22, 2025 | Referred to committee: General Government |
| Oct. 21, 2025 | Offered |
As Introduced
136th General Assembly
Regular Session
Senator Blessing
A JOINT RESOLUTION
Proposing to amend Section 2 of Article XII and to enact ..... 1
Section 2b of Article XII of the Constitution of the ..... 2
State of Ohio to authorize land value taxes. ..... 3
Be it resolved by the General Assembly of the State of ..... 4
Ohio, three-fifths of the members elected to each house ..... 5
concurring herein, that there shall be submitted to the electors ..... 6
of the state, in the manner prescribed by law at the general ..... 7
election to be held on November 3, 2026, a proposal to amend ..... 8
Section 2 of Article XII and to enact Section 2b of Article XII ..... 9
of the Constitution of the State of Ohio to read as follows: ..... 10
ARTICLE XII ..... 11
Section 2. No Except as provided in Section 2b of this ..... 12
article, no property, taxed according to value, shall be so ..... 13
taxed in excess of one per cent of its true value in money for ..... 14
all state and local purposes, but laws may be passed authorizing ..... 15
additional taxes to be levied outside of such limitation, either ..... 16
when approved by at least a majority of the electors of the ..... 17
taxing district voting on such proposition, or when provided for ..... 18
by the charter of a municipal corporation. Land and improvements ..... 19
thereon shall be taxed by uniform rule according to value, ..... 20
except as provided in Section 2b of this article and except that ..... 21
laws may be passed to reduce taxes by providing for a reduction ..... 22
in value of the homestead of permanently and totally disabled ..... 23
residents, residents sixty-five years of age and older, and ..... 24
residents sixty years of age or older who are surviving spouses ..... 25
of deceased residents who were sixty-five years of age or older ..... 26
or permanently and totally disabled and receiving a reduction in ..... 27
the value of their homestead at the time of death, provided the ..... 28
surviving spouse continues to reside in a qualifying homestead, ..... 29
and providing for income and other qualifications to obtain such ..... 30
reduction. Without limiting the general power, subject to the ..... 31
provisions of Article I of this constitution, to determine the ..... 32
subjects and methods of taxation or exemptions therefrom, ..... 33
general laws may be passed to exempt burying grounds, public ..... 34
school houses, houses used exclusively for public worship, ..... 35
institutions used exclusively for charitable purposes, and ..... 36
public property used exclusively for any public purpose, but all ..... 37
such laws shall be subject to alteration or repeal; and the ..... 38
value of all property so exempted shall, from time to time, be ..... 39
ascertained and published as may be directed by law. ..... 40
Section 2b. Any political subdivision of this state whose ..... 41
governing authority consists solely of officials required by law ..... 42
to be elected to that authority or the state may levy a tax ..... 43
solely on land, which shall be taxed by uniform rule according ..... 44
to the land's true value. Burying grounds, land upon which ..... 45
public school houses or houses used exclusively for public ..... 46
worship are located, land used exclusively for charitable ..... 47
purposes, and public land used exclusively for any public ..... 48
purpose shall be exempted from this tax, but no other land may ..... 49
be exempted from this tax, including through a partial exemption ..... 50
or a tax credit such as a tax reduction factor. Nor may any ..... 51
mechanism be adopted by the general assembly or a political ..... 52
subdivision that would effectively lower land values, including ..... 53
valuing land under Section 36 of Article II or assessing land at ..... 54
a percentage of its true value. The rate of the tax or revenue ..... 55
from the tax generated by that rate shall not be reduced by the ..... 56
state or any political subdivision except that the state or a ..... 57
subdivision may effectuate such a reduction for a tax it levies. ..... 58
EFFECTIVE DATE ..... 59
If adopted by a majority of the electors voting on this ..... 60
proposal, Section 2 of Article XII amended by this proposal and ..... 61
Section 2b of Article XII enacted by this proposal shall take ..... 62
effect January 1, 2027, and the existing version of Section 2 of ..... 63
Article XII of the Constitution of the State of Ohio shall be ..... 64
repealed effective January 1, 2027. ..... 65