OH SJR7

Proposes amending the Ohio Constitution to authorize the state or any political subdivision with elected governing officials to levy a tax solely on land value, excluding the value of improvements

Land value taxes must be assessed at the land's true value using uniform rules, with no partial exemptions, tax credits, tax reduction factors, or mechanisms to artificially lower land valuations permitted

Exemptions from the land value tax are limited to burying grounds, public school land, land used exclusively for public worship, charitable purposes, or public purposes

Requires three-fifths approval in both legislative chambers to place the constitutional amendment on the November 3, 2026 general election ballot for voter approval

If approved by voters, the amendment would take effect January 1, 2027