Ohio SB 215: Regards concealed handgun licensee duties

Bill Text

As Introduced
136th General Assembly
Regular Session S. B. No. 215
2025-2026
Senator Blessing
To amend sections 323.152 and 4503.065 of the
Revised Code to modify the calculation and
eligibility criteria of the homestead exemption.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 323.152 and 4503.065 of the
Revised Code be amended to read as follows:
Sec. 323.152. In addition to the reduction in taxes
required under section 319.302 of the Revised Code, taxes shall
be reduced as provided in divisions (A) and (B) of this section.
(A)(1)(a) Division (A)(1) of this section applies to any
of the following persons:
(i) A person who is permanently and totally disabled;
(ii) A person who is sixty-five years of age or older;
(iii) A person who is the surviving spouse of a deceased
person who was permanently and totally disabled or sixty-five
years of age or older and who applied and qualified for a
reduction in taxes under this division in the year of death,
provided the surviving spouse is at least fifty-nine but not
sixty-five or more years of age on the date the deceased spouse
dies.
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S. B. No. 215 Page 2
As Introduced
(b) Real property taxes on a homestead owned and occupied,
or a homestead in a housing cooperative occupied, by a person to
whom division (A)(1) of this section applies shall be reduced
for each year for which an application for the reduction has
been approved. The reduction shall equal one of the following
amounts, as applicable to the person:
(i) If the person received a reduction under division (A)
(1) of this section for tax year 2006, the greater of the
reduction for that tax year or the amount computed under
division (A)(1)(c) of this section;
(ii) If the person received, for any homestead, a
reduction under division (A)(1) of this section for tax year
2013 or under division (A) of section 4503.065 of the Revised
Code for tax year 2014 or the person is the surviving spouse of
such a person and the surviving spouse is at least fifty-nine
years of age on the date the deceased spouse dies, the amount
computed under division (A)(1)(c) of this section.
(iii) If the person is not described in division (A)(1)(b)
(i) or (ii) of this section and the person's total income does
not exceed thirty thousand dollars, as adjusted under division
(A)(1)(d) of this sectionthe ninetieth percentile of household
modified adjusted gross income of all Ohio residents, the amount
computed under division (A)(1)(c) of this section.
(c) The amount of the reduction under division (A)(1)(c)
of this section equals the product of the following:
(i) Twenty-five thousand dollars of the true A percentage
of the taxable value of the property in money, based on the
applicant's total income percentile relative to the household
modified adjusted gross income of all Ohio residents as adjusted
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S. B. No. 215 Page 3
As Introduced
under division (A)(1)(d) of this section; provided in the
following table:
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A Total Income Percentile Exemption Percentage
B At or below 50% 20%
C Greater than 50% and at or below 60% 16%
D Greater than 60% and at or below 70% 12%
E Greater than 70% and at or below 80% 8%
F Greater than 80% and at or below 90% 4%
(ii) The assessment percentage established by the tax
commissioner under division (B) of section 5715.01 of the
Revised Code, not to exceed thirty-five per cent;
(iii) The effective tax rate used to calculate the taxes
charged against the property for the current year, where
"effective tax rate" is defined as in section 323.08 of the
Revised Code;
(iv)(iii) The quantity equal to one minus the sum of the
percentage reductions in taxes received by the property for the
current tax year under section 319.302 of the Revised Code and
division (B) of section 323.152 of the Revised Code.
(d) The tax commissioner shall adjust the total income
threshold described in division (A)(1)(b)(iii) and the reduction
amounts described in divisions (A)(1)(c)(i), (A)(2), and (A)(3)
of this section by completing the following calculations in
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S. B. No. 215 Page 4
As Introduced
September of each year:
(i) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding calendar year to the last
day of December of the preceding calendar year;
(ii) Multiply that percentage increase by the total income
threshold or reduction amount for the current tax year, as
applicable;
(iii) Add the resulting product to the total income
threshold or the reduction amount, as applicable, for the
current tax year;
(iv) Round the resulting sum to the nearest multiple of
one hundred dollars.
The commissioner shall certify the amount resulting from
each adjustment to each county a