No property, taxed according to value, shall be
so taxed in excess of one per cent of its true value in
money for all state and local purposes, but laws may
be passed authorizing additional taxes to be levied
outside of such limitation, either when approved by
at least a majority of the electors of the taxing district
voting on such proposition, or when provided for
by the charter of a municipal corporation. Land and
improvements thereon shall be taxed by uniform rule
according to value, except that laws may be passed
to reduce taxes by providing for a reduction in value
of the homestead of permanently and totally disabled
residents, residents sixty-five years of age and older,
and residents sixty years of age or older who are surviving spouses of deceased residents who were sixtyfive
years of age or older or permanently and totally
disabled and receiving a reduction in the value of their
homestead at the time of death, provided the surviving
spouse continues to reside in a qualifying homestead,
and providing for income and other qualifications to
obtain such reduction. Without limiting the general
power, subject to the provisions of Article I of this
constitution, to determine the subjects and methods of
taxation or exemptions therefrom, general laws may
be passed to exempt burying grounds, public school
houses, houses used exclusively for public worship,
institutions used exclusively for charitable purposes,
and public property used exclusively for any public
purpose, but all such laws shall be subject to alteration
or repeal; and the value of all property so exempted
shall, from time to time, be ascertained and published
as may be directed by law.
Structure Ohio constitution