OH HJR7

Proposes amending Article XII, Section 2 of the Ohio Constitution to exempt owner-occupied primary residences from property tax beginning in tax year 2027 (or 2028 for manufactured homes)

Exemption applies to dwellings owned by occupants and used as their primary residence, including up to one acre of surrounding land reasonably necessary for use as a home

Requires three-fifths approval from both houses of the General Assembly to place on the ballot, then majority approval from voters at the November 3, 2026 general election

Removes existing constitutional provisions allowing homestead tax reductions for seniors 65+, surviving spouses 60+, and permanently/totally disabled residents

Constitutional amendment would take effect January 1, 2027 if approved by voters