Ohio SJR7 proposes to amend the state constitution to allow land value taxes.
Ohio SJR7 proposes to amend the state constitution to authorize land value taxes. If approved by voters, the amendment would allow the state and political subdivisions to levy taxes on land based on its true value. Exemptions would include burying grounds, public school houses, houses used exclusively for public worship, land used exclusively for charitable purposes, and public land used exclusively for any public purpose. The amendment would take effect January 1, 2027, if adopted.
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- Impact
- Legal Framework
- Critical Issues
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