Ohio’s Proposed Property Tax Abolishment: Implications for Aging in Place and Elder Law Planning

On May 9, 2025, Ohio Attorney General Dave Yost certified a proposed constitutional amendment to abolish property taxes by adding Section 14 to Article XII of the Ohio Constitution, as announced by the Ohio Attorney General’s Office. This development marks a significant step in a citizen-led effort to reshape Ohio’s tax landscape, with potential impacts on seniors aiming to age in place. For readers of this Blog, understanding this amendment, its benefits, and the arguments surrounding it is crucial for planning long-term financial stability and maintaining independence at home. This article explores the purpose of the amendment, its potential benefits for Ohio citizens—particularly seniors—and the published arguments for and against this bold proposal.

The Proposed Amendment: Purpose and Process

The proposed amendment, spearheaded by the group Citizens for Property Tax Reform, seeks to eliminate property taxes in Ohio by adding a new section to the state constitution. Property taxes are a primary source of funding for local governments, including schools, public safety, and infrastructure. Abolishing them would fundamentally alter how these services are financed, potentially shifting the burden to other revenue sources like sales or income taxes.

Attorney General Dave Yost’s role in this process was to certify that the petition’s summary is a “fair and truthful representation” of the proposed amendment, a procedural step required under Ohio law. Yost’s certification, announced on May 9, 2025, clears the way for the next phase: review by the Ohio Ballot Board. On May 14, 2025, the board will determine whether the proposal constitutes a single amendment or multiple amendments—a decision that affects how organizers proceed. If approved as a single issue, Citizens for Property Tax Reform can begin collecting signatures. They need 413,487 valid signatures (10% of the votes cast in the last gubernatorial election) to place the amendment on a future ballot, potentially as early as November 2025.

Purpose of the Amendment

The primary purpose of the amendment is to relieve Ohio property owners of the financial burden of property taxes, which have risen sharply in recent years due to increasing home values and inflation. According to a May 11, 2025, article by Cleveland.com, the group behind the amendment, Citizens for Property Tax Reform, argues that property taxes are fundamentally unfair because they tax unrealized wealth. Spokesperson Beth Blackmarr told Cleveland.com: “We’re being taxed on money that we have not realized,” highlighting the strain on homeowners, especially those on fixed incomes like seniors, who may struggle to keep up with rising tax bills while their actual income remains static.

For seniors aiming to age in place, property taxes can be a significant barrier. Many older adults own their homes outright but face financial pressure from annual tax assessments, which can force them to sell their homes and move into more institutional settings, such as assisted living facilities. By abolishing property taxes, the amendment aims to alleviate this burden, allowing homeowners to retain more of their income and assets to cover other expenses like healthcare, home modifications, or in-home care—all critical for aging in place.

Benefits to Ohio Citizens, Especially Seniors

The potential benefits of abolishing property taxes are particularly pronounced for seniors and others on fixed incomes:

1. Financial Relief for Fixed-Income Households: Seniors often rely on Social Security, pensions, or savings, which may not keep pace with rising property tax bills. Eliminating property taxes could save the average Ohio homeowner thousands of dollars annually. For example, the median home value in Ohio as reported by Zillow.com exceeds $238,000.00, making the average property tax bill in Ohio more than $3000.00 per year, according to the Tax Foundation. For a senior couple on a fixed income of $60,000.00 annually, this represents over 5% of their income, for a single widow on a fixed income of $30,000.00, this represents 10% of their—a significant burden.
2. Supporting Aging in Place: The financial relief from abolishing property taxes could enable more seniors to afford home modifications (e.g., installing ramps or stairlifts), in-home caregiving, or other expenses that support independent living. This aligns with the core goal of aging in place: remaining in one’s home safely and comfortably for as long as possible.
3. Protecting Homeownership: Rising property taxes have forced some seniors to sell their homes, often leading to a move to more expensive care facilities. By removing this tax burden, the amendment could help seniors retain their homes, preserving their independence and emotional connection to their communities.
4. Broader Economic Impact: For all Ohio citizens, the amendment could increase disposable income, potentially stimulating local economies as homeowners redirect funds to other expenses or savings. This could indirectly benefit seniors by fostering more robust community services and resources.

Published Arguments Supporting the Amendment

Proponents of the amendment, as reported in various sources, argue that property taxes are an outdated and inequitable system:

• Unfair Taxation on Unrealized Gains: Beth Blackmarr stated in Cleveland.com (May 11, 2025), property taxes penalize homeowners for the rising value of their homes, even if they haven’t sold or realized that value. This is particularly burdensome for seniors who may have lived in their homes for decades and now face tax bills that far exceed their original purchase price.
• Relief for Vulnerable Populations: A May 9, 2025, article by 13abc.com notes that the amendment aims to address the “skyrocketing” homeowner bills driven by inflation and home value increases. Supporters argue that this relief is critical for vulnerable groups on fixed incomes, including seniors, who are disproportionately affected by these rising costs.
• Encouraging Homeownership: Advocates suggest that abolishing property taxes could make Ohio more attractive for homebuyers and long-term residents, potentially stabilizing communities and reducing turnover in neighborhoods—a benefit for seniors who value community ties.

Published Arguments Opposing the Amendment

Opponents of the amendment, while less vocal in the immediate aftermath of Yost’s certification, have raised significant concerns about its broader implications, as noted in related coverage:

• Impact on Local Services: Property taxes are a primary funding source for schools, police, fire departments, and other local services. A May 11, 2025, Cleveland.com editorial references critics who warn that abolishing property taxes could lead to severe budget shortfalls, potentially reducing the quality of public services that seniors rely on, such as emergency response or community programs. For example, in 2023, property taxes accounted for approximately 70% of local school funding in Ohio.
• Shifting the Tax Burden: Critics argue that eliminating property taxes will likely shift the burden to other taxes, such as sales or income taxes, which may disproportionately affect lower-income residents, including some seniors. Sales taxes, for example, are inherently regressive, meaning they take a larger percentage of income from lower earners, potentially offsetting the financial relief for some seniors.
• Uncertainty in Replacement Funding: Opponents note that the amendment does not specify how local governments will replace the lost revenue, creating uncertainty. A Cleveland.com editorial questioned, “What happens to the services that keep our communities safe and functional if property taxes are eliminated without a clear alternative?” This uncertainty could impact seniors who depend on stable local infrastructure to age in place.
• Potential for Increased Rents: While the amendment benefits homeowners, renters—including some seniors—may face higher rents if landlords pass on increased tax burdens (e.g., higher sales or income taxes) to tenants.

Implications for Aging in Place and Elder Law Planning

For seniors and their families, the proposed amendment presents both opportunities and challenges that should inform aging-in-place and elder law strategies:

1. Financial Planning: If the amendment passes, seniors could redirect funds previously spent on property taxes to other priorities, such as home modifications or in-home care. However, families should prepare for potential increases in other taxes by consulting with financial advisors to optimize their budgets.
2. Estate Planning: The abolishment of property taxes could increase the value of owning a home as part of an estate, potentially affecting inheritance planning. Seniors should work with an elder law attorney to update their estate plans, ensuring that their assets are protected and distributed according to their wishes, especially if local tax structures change.
3. Monitoring Local Services: Seniors who rely on local services (e.g., Meals on Wheels, public transportation) should stay informed about how municipalities adapt to the loss of property tax revenue. Advocacy may be necessary to ensure that essential services remain funded and accessible.
4. Contingency Planning: Given the uncertainty around replacement funding, seniors should have contingency plans in place, such as savings or long-term care insurance, to cover potential gaps in services or increased costs in other areas.

Conclusion: A Double-Edged Sword for Aging in Place

The proposed constitutional amendment to abolish property taxes in Ohio, certified by Attorney General Dave Yost on May 9, 2025, offers significant potential benefits for seniors aiming to age in place. By eliminating a major financial burden, the amendment could make it easier for older adults to afford staying in their homes, supporting their independence and quality of life. However, the potential downsides—reduced funding for local services, a shifted tax burden, and uncertainty about replacement revenue—could create new challenges, particularly for seniors who rely on community support to age in place safely.

As the Ohio Ballot Board prepares to review the amendment on May 14, 2025, and organizers gear up to collect signatures, this issue will likely spark robust debate. For now, seniors and their families should stay informed, weigh the pros and cons, and consult with elder law professionals to ensure their aging-in-place plans remain resilient, regardless of the outcome. Whether you support or oppose the amendment, one thing is clear: proactive planning is key to navigating the evolving landscape of aging in Ohio.

For more insights on aging in place and elder law, subscribe to our blog or reach out to an elder law attorney to discuss how this amendment might affect your future.