SB 460 proposes to exempt required fencing around oil and gas well pads from property taxes. This change directly affects landowners and operators who must install specific fencing as part of drilling permits. The bill creates a new tax exemption section that applies to tax years ending on or after the law takes effect. By removing the tax burden on this specific fencing, the legislation aims to reduce costs associated with compliance for energy development projects.
To amend sections 323.151, 323.152, 4503.064, and 4503.065 of the Revised Code to expand the enhanced homestead exemption for the surviving spouse of a disabled veteran.
To amend sections 319.302, 323.152, 323.153, 323.156, 323.158, 5747.85, and 5747.98 and to enact section 5747.25 of the Revised Code to modify property tax reductions for nonbusiness and owner-occupied property, to authorize a refundable income tax credit for renters, and to name this act the Ohio Homeowner Relief Act
To amend sections 3735.67, 5709.40, 5709.41, 5709.73, and 5709.78 of the Revised Code to exclude certain fire and emergency medical services levies from being reduced by a community reinvestment area or tax increment financing property tax exemption.
Proposing to amend Section 2 of Article XII of the Constitution of the State of Ohio to, beginning in 2027, exempt owner-occupied residences from property tax and to modify the manner and mode of property taxation.
To amend sections 323.152, 323.153, 323.156, 323.158, and 5747.85 of the Revised Code to expand the statewide owner-occupied residence property tax credit to all tax levies.
SB 356 temporarily doubles the property tax reduction for Ohio homeowners with homestead exemptions during the 2026 tax year. It directly affects homeowners who qualify for homestead exemptions by applying the increased reduction entirely to their second-half tax bill. The bill achieves this by multiplying the standard exemption amount by two, without increasing the total tax relief allowed under existing law. This emergency measure aims to provide immediate tax relief to vulnerable Ohio taxpayers.
To amend sections 317.22 and 319.20 and to enact section 319.204 of the Revised Code to sometimes require payment of delinquent property taxes and assessments when a lot is transferred.
To amend sections 323.131, 5713.03, 5713.30, 5713.31, 5713.32, and 5713.351; to enact new section 5713.36; and to repeal section 5713.36 of the Revised Code to make various changes to the law governing the property taxation of farmland.
To amend sections 323.151, 323.152, 323.153, 4503.064, 4503.065, and 4503.066 of the Revised Code to authorize a full homestead exemption for surviving spouses of members of the uniformed services killed in the line of duty.