OH SB356

Doubles the homestead exemption property tax reduction for tax year 2025 (real property) and tax year 2026 (manufactured/mobile homes)

Applies the increased reduction entirely to the second-half tax bill for the applicable tax year

Does not affect reductions authorized under section 319.304 of the Revised Code

Declared an emergency measure to take immediate effect, citing the need to provide immediate tax relief to Ohio's most vulnerable taxpayers