SJR 7

As Introduced
136th General Assembly
    Regular Session  S. J. R. No. 7
       2025-2026
  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
S. J. R. No. 7  Page 2
As Introduced
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
S. J. R. No. 7  Page 3
As Introduced
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