Ohio legislation · 136th General Assembly
Ohio HJR10: CA: Partially exempt owner-occupied residences from taxation
Status: Introduced, September 8, 2026
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.
What the bill says
From the introduced text, September 8, 2026:
As Introduced 136th General Assembly Regular Session H. J. R. No. 10 2025-2026 Representatives LaRe, Miller, K. AJOINTRESOLUTION 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 …
Sponsors
- Jeff LaRe (R, 73) · primary sponsor
- Kevin Miller (R, 69) · primary sponsor
Latest actions
- : Introduced
Subjects: Housing and Real Property, Taxation, Constitutional Amendment
Common questions
- What is HJR10?
- HJR10 is a bill in the Ohio Legislature (136th General Assembly): CA: Partially exempt owner-occupied residences from taxation.
- What does HJR10 do?
- 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.
- What is the status of HJR10?
- Introduced as of September 8, 2026. Latest action: Introduced (September 8, 2026).
- Who sponsored HJR10?
- Jeff LaRe (R, 73), with 1 co-sponsor.
- Where is the official record for HJR10?
- On the Ohio Legislature website: https://www.legislature.ohio.gov/legislation/136/hjr10
Source: official Ohio record. Tracked by Delilah, AI for legislation across all 50 states and Congress.