Property tax is an annual tax on the value of real estate. For most families, that means a yearly bill on the home they live in, even after the mortgage is paid. If those bills go unpaid long enough, the government can take the house. This plan would phase out that tax on owner-occupied homes and family farms.

Homeowners in District 47 are seeing this in their bills. Reappraisals and new levies keep raising the cost of staying in the same house. The goal of this plan is simple: the home you live in should belong to you, not to the tax system.

This is a statewide plan. I am advancing it here because it is one of the clearest ways to protect families in Butler County.

Who qualifies

The tax phases out on the primary home you live in. That includes single-family homes, multi-generational homes, owner-occupied 2–4 unit buildings, manufactured homes on land the owner owns, and family farms. One primary residence per person.

What the plan does

Over four years, the property tax on those homes and farms drops 25% each year until it reaches zero. Example: a $4,000 yearly bill would fall to $3,000, then $2,000, then $1,000, then zero.

What does not change

Rental properties, larger apartment buildings, commercial property, industrial property, and vacant land stay in the tax base at current rates. No one’s rates go up. There is no new income tax to replace the old tax.

How local services stay funded

The four-year schedule gives schools, police, fire, and EMS time to adjust. The state should take on more of its responsibility to fund traditional public schools. Existing debt still gets paid. The cost of old loans should not be dumped onto the properties that remain taxable. Waste and overlapping programs should be cut before anyone talks about a new revenue source.

Long-term, Ohio should rely less on property taxes overall. Starting with the house a family lives in, and the farm a family works, is the first step.

The full plan below covers loopholes, trusts, what happens after a death, rehab properties, enforcement, and the legal framework. This is a working proposal. If something in it can be clearer or more practical, I want to hear it.

Property Tax Reform Plan

Summary: Phase out the property tax on owner-occupied homes and family farms by 25% per year until it reaches zero. Investment, rental, commercial, and industrial properties continue to pay at current rates with no increases. Existing debt is protected from cost-shifting. The state increases its share of public-school funding during the transition (with efficiency requirements and no public money directed to private schools). The plan uses existing auditor processes, closes common loopholes, and is designed to be uniform statewide.

The Principle

Owning the home you live in should mean true ownership. You should not have to keep paying the government every year just to stay in a house you already bought and paid for. That turns homeowners into permanent tenants of the state.

This plan draws a clear line:

• If you live in the home as your primary residence, the property tax phases out.
• If the property is held as an investment or business, it continues to pay property tax at current rates.

No rates are increased on anyone. The goal is to end the tax on families who live in their homes while keeping a stable tax base from investment and commercial property.

What the Plan Does

1. Owner-Occupied Homes

Primary residences phase out of the property tax completely. The tax is reduced 25% each year on a fixed statewide schedule until it reaches zero. Once it hits zero, it stays zero for as long as the home remains a qualifying primary residence.

This applies to:

• Single-family homes where the owner lives there as their primary residence
• Multi-generational homes (as long as a titled owner lives there)
• Small multi-family buildings (2-4 units) when the owner lives in one of the units as their primary residence
• Manufactured and mobile homes that are the owner’s primary residence on land they own

One primary residence per person.

2. Investment and Rental Properties

Homes owned by companies or individuals for long-term or short-term rental continue to pay property tax at current rates. Larger multi-family buildings (5+ units), commercial, industrial, and other non-residential property also continue to pay.

There are no rate increases on any property that remains in the tax base.

3. Family Farms

Family-owned farms receive the same 25% annual phase-out as owner-occupied homes. Corporate or investor-owned farms do not.

4. Vacant Homes Under Rehab

Empty residential properties that begin a documented rehabilitation project receive a temporary property-tax holiday of up to 12 months from the start of permitted work. When the holiday ends, the property returns to normal taxation unless it becomes a qualifying primary residence.

5. Vacant Land

Vacant land with no residential structure does not qualify.

How the Phase-Out Works

The 25% reduction runs on a single statewide schedule. All qualifying owner-occupied homes move together.

• A new buyer of a qualifying home joins at whatever percentage is currently in effect. The clock does not restart.
• A property that converts from commercial or rental use to owner-occupied also joins at the current percentage.
• The schedule is uniform across Ohio. Local governments cannot opt out or create different timelines.

Closing Loopholes and Protecting Family Homes

The purpose of this exemption is to protect a family’s home. It is not available for investment vehicles.

• Living trusts that hold the family home for the people who actually live there still qualify.
• LLCs, corporations, partnerships, and other investment entities do not qualify, even if a family member lives in the property.
• If multiple people are on the title, at least one titled owner must live there as their primary residence.
• A home office or small in-home business does not disqualify a primary residence.
• Dual-residency situations use the same primary-residence standards county auditors already apply.

Homes that sit empty after a death or permanent move-out. The exemption continues for a transition period of 12-18 months after the last qualifying occupant dies or permanently ceases using the home as a primary residence. This gives the estate or remaining family time to sell, transfer, or re-occupy without an immediate full tax bill. After the window, if it is not again a primary residence of a qualifying owner, normal taxation resumes.

Existing Credits and Government Complexity

The older owner-occupancy credit, non-business credit, and related rollbacks will be eliminated as this phase-out takes effect and rolled into the new system. One clear mechanism replaces multiple overlapping credits. This reduces complexity and is consistent with limiting the size and reach of government.

Existing Levies and Debt

Existing bonded debt is honored. Money already borrowed must be repaid. The plan prevents the full cost of old debt from being automatically shifted onto the remaining commercial and rental properties as owner-occupied homes leave the tax base. Temporary state transitional support will cover the share of debt service that previously came from owner-occupied homes during the phase-out years. The millage rate on remaining taxable property cannot be raised solely because owner-occupied homes are leaving the tax base.

Existing operating levies will decline naturally as owner-occupied homes phase out. Local governments will have four clear years of scheduled reductions to adjust budgets and improve efficiency.

New levies after the law takes effect cannot restore the old full tax burden on owner-occupied homes.

Schools, Police, Fire, and EMS

These services matter. Because rental, commercial, and industrial properties continue to pay, a substantial tax base remains.

During the four-year phase-out, the state will be required to increase its contribution to public school funding to offset the declining local revenue from owner-occupied homes. This increase will be paired with mandatory spending reviews and efficiency requirements so the transition does not simply grow the overall size of government. No new income taxes will be used to fill the gap.

Public money and private schools. Any increase in state funding under this plan will go to traditional public schools. This plan does not expand or redirect public funds to private schools.

Lottery and gambling revenue. Lottery and gambling revenues are already directed toward education. The lottery currently provides roughly $1.4-1.5 billion a year, about 12% of state education spending. That funding is important but is often used to replace rather than increase other state support, and it cannot replace the revenue lost from owner-occupied homes. Any education-directed gambling revenue should be prioritized for traditional public schools.

Rental Market

This plan does not raise taxes on rental properties. It does not require or justify rent increases. Landlords remain free to set rents according to the market. Over time, more homes moving into owner-occupancy should increase the supply of houses available for purchase.

I will not support rent control. I also will not accept this reform being used as a blanket excuse for automatic rent hikes.

Legal Framework and Enforcement

This plan will be drafted as a strong, phased homestead-style exemption or credit that grows by 25 percentage points each year until it reaches 100% for qualifying primary residences. This approach builds on existing frameworks and is intended to work within Ohio’s constitutional requirements. If a constitutional amendment is ultimately needed for full permanence, that will be pursued.

Verification relies on the existing county auditor processes already used for primary-residence and owner-occupancy determinations. No new state bureaucracy is created.

Why This Approach

Full elimination of every property tax overnight is not realistic. This plan protects the core principle of true ownership of the home you live in, while keeping a meaningful tax base from investment and business properties.

It creates positive incentives: more single-family rentals are likely to move into owner-occupancy, and empty houses have a clear reason to be rehabbed. Families and family farms are treated differently from pure investment operations.

The plan is statewide, predictable, and focused on the people who actually live and work in Ohio.

Owning your home should mean you own it.