OH HJR6

Proposes constitutional amendment to limit annual real property tax increases to the lesser of the inflation rate (if positive) or 4 percent per year.

Allows one-time tax increases exceeding the cap when a parcel is divided, a tax exemption/abatement/credit expires, or a building is completed or significantly improved.

Prohibits state and local governments from imposing new fees, assessments, or charges to circumvent the property tax limitation.

Grants courts enforcement authority with doubts resolved in favor of taxpayers, and requires prevailing taxpayers recover legal costs and fees in enforcement actions.

Takes effect January 1, 2025, if approved by voters at the November 5, 2024 general election; initial calculation for 2025 tax year based on 2022 taxes plus any newly approved taxes between January 2022 and January 2025.