COLUMBUS — State Rep. Mark Hiner (R-Howard) introduced legislation he said is designed to provide substantial tax relief to homeowners.
If adopted by the General Assembly and approved by the voters, the bill would amend Ohio’s Constitution to exempt owner-occupied residences from property taxes. It would become effective beginning in tax year 2027.
The exemption would provide over $10 billion in property tax relief to homeowners.
“This resolution is a direct response to the constituents in my district and around the state who are having extreme difficulty paying their property taxes amid steep increases in home values,” Hiner said.
“We know there is an effort underway to abolish all property taxes – but that’s not the answer – and is a move that would completely overhaul the state’s tax system and place a heavy burden on the local services people rely on every day. The resolution I introduced today is targeted relief done responsibly.”
HJR 7 eliminates property taxes on owner-occupied homes
House Joint Resolution 7 eliminates property taxes on owner-occupied residential homes. Owner-occupied homes are defined as homes in which the property owner resides as their primary residence. For farmers, this includes the home they live in and the one acre of land on which it sits.
Ohio homeowners paid over $10 billion in residential property taxes in 2025, after applying state-funded rollback payments and existing state credits for owner-occupied residences.
Property taxes on all other types of real estate remain unchanged under the proposal. This includes residential properties that are not owner-occupied, as well as commercial, industrial, agricultural, and public utility personal property.
These properties would continue to be subject to property taxation.
The resolution is designed to provide targeted tax relief to Ohioans who live in and maintain their own homes. For the 98th House District, between tax years 2019 and 2024, property taxes increased by nearly 37 percent in Knox County and almost 29 percent in Holmes County.
If approved by three-fifths of the members elected to both chambers of the Ohio General Assembly, the proposal will be submitted to the Ohio Secretary of State for placement on the November ballot. If a majority of Ohio voters approve the measure, it would take effect Jan. 1, 2027.
HJR 7 will be assigned to a House committee for consideration.