Blessing Proposes Amendment Allowing Land Value Taxation

COLUMBUS—Senator Louis W. Blessing, III (R-Colerain Township) introduced Senate Joint Resolution 7, a constitutional amendment to allow for land value taxation in Ohio.

"Ohio votes on more levies than any other state, this amendment seeks to relieve citizens facing heavy property tax burdens as a result of levies," said Senator Blessing. "A land value tax only applies to the underlying land and not anything built or added onto it. This amendment allows our state to do more with less by lowering taxes, shifting the system away from levies, and incentivizing productive use of land."

Land value taxation is a tax based solely on the value of the land without it being tied to buildings or structures built upon it. According to many economists, this tax is considered to be fairer and more stable in comparison to taxes based on fluctuating land values as a result of structures or levies. 

The amendment does not require local communities to use land value taxation but provides them the option to do so. Exemptions to the tax will apply to land underneath public buildings, churches, and other similar situations. The amendment gives local governments an option to raise revenue without resorting to a property tax levy that needs to have the approval of the voters. 

If adopted, the amendment would go into effect January 1, 2027.

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