Add Ohio homestead property tax exemption

changelog.d/8310.added.md

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+Added the Ohio Homestead Exemption property tax reduction.

policyengine_us/parameters/gov/states/household/state_property_tax_credits.yaml

@@ -114,6 +114,26 @@ values:
     - wi_homestead_credit
     - wi_property_tax_credit
     - wv_homestead_excess_property_tax_credit
+  2025-01-01:
+    - az_property_tax_credit
+    - ct_property_tax_credit
+    - dc_ptc
+    - il_property_tax_credit
+    - ma_senior_circuit_breaker
+    - me_property_tax_fairness_credit
+    - mi_homestead_property_tax_credit
+    - mo_property_tax_credit
+    - mt_elderly_homeowner_or_renter_credit
+    - mt_property_tax_rebate
+    - nj_property_tax_credit
+    - nm_property_tax_rebate
+    - ny_real_property_tax_credit
+    - oh_homestead_property_tax_reduction
+    - ok_ptc
+    - ri_property_tax_credit
+    - wi_homestead_credit
+    - wi_property_tax_credit
+    - wv_homestead_excess_property_tax_credit
 
 metadata:
   unit: list

policyengine_us/parameters/gov/states/oh/tax/property/homestead_exemption/age_threshold.yaml

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+description: Ohio limits age-based eligibility to filers at or above this age under the Homestead Exemption program.
+values:
+  2025-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: Ohio homestead exemption age threshold
+  reference:
+    - title: Ohio Revised Code Section 323.152 | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152

policyengine_us/parameters/gov/states/oh/tax/property/homestead_exemption/amount.yaml

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+description: Ohio provides this amount as a homestead exemption under the Homestead Exemption program.
+values:
+  2025-01-01: 29_000
+  2026-01-01: 29_700
+metadata:
+  unit: currency-USD
+  period: year
+  label: Ohio homestead exemption amount
+  reference:
+    - title: Ohio Revised Code Section 323.152 | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152
+    - title: Ohio Legislative Service Commission, Bill Analysis for House Bill 186, 136th General Assembly
+      href: https://www.legislature.ohio.gov/download?key=24920&format=pdf

policyengine_us/parameters/gov/states/oh/tax/property/homestead_exemption/income_limit.yaml

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+description: Ohio limits modified adjusted gross income to this amount under the Homestead Exemption program.
+values:
+  2025-01-01: 41_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Ohio homestead exemption income limit
+  reference:
+    - title: Ohio Revised Code Section 323.152 | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152
+    - title: Ohio Legislative Service Commission, Bill Analysis for House Bill 186, 136th General Assembly
+      href: https://www.legislature.ohio.gov/download?key=24920&format=pdf

policyengine_us/parameters/gov/states/oh/tax/property/homestead_exemption/surviving_spouse_age_threshold.yaml

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+description: Ohio limits surviving spouse eligibility to filers at or above this age under the Homestead Exemption program.
+values:
+  2025-01-01: 59
+metadata:
+  unit: year
+  period: year
+  label: Ohio homestead exemption surviving spouse age threshold
+  reference:
+    - title: Ohio Revised Code Section 323.152 | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152

policyengine_us/tests/policy/baseline/gov/states/oh/tax/property/homestead_exemption/oh_homestead_exemption.yaml

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+- name: Case 1, exemption uses the 2026 indexed amount.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 29_700
+
+- name: Case 2, exemption is limited to assessed property value.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 20_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 20_000
+
+- name: Case 3, exemption uses the 2025 amount.
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 29_000

policyengine_us/tests/policy/baseline/gov/states/oh/tax/property/homestead_exemption/oh_homestead_exemption_eligible.yaml

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+- name: Case 1, senior homeowner under the income limit is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 41_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption_eligible: true
+
+- name: Case 2, disabled homeowner under age 65 is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        is_disabled: true
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption_eligible: true
+
+- name: Case 3, senior homeowner above the income limit is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 41_001
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption_eligible: false
+
+- name: Case 4, non-senior homeowner without disability is ineligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 64
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption_eligible: false
+
+- name: Case 5, surviving spouse at the surviving spouse age threshold is eligible.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 59
+        assessed_property_value: 200_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        filing_status: SURVIVING_SPOUSE
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption_eligible: true

policyengine_us/tests/policy/baseline/gov/states/oh/tax/property/homestead_exemption/oh_homestead_property_tax_reduction.yaml

@@ -0,0 +1,56 @@
+- name: Case 1, reduction equals the property tax on the exempt share of value.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_property_tax_reduction: 297
+
+- name: Case 2, reduction cannot exceed property taxes.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 20_000
+        real_estate_taxes: 400
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_property_tax_reduction: 400
+
+- name: Case 3, ineligible filer gets no reduction.
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 64
+        assessed_property_value: 200_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_modified_agi: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_property_tax_reduction: 0

policyengine_us/variables/gov/states/oh/tax/property/homestead_exemption/oh_homestead_exemption.py

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+from policyengine_us.model_api import *
+
+
+class oh_homestead_exemption(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Ohio homestead exemption"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.ohio.gov/ohio-revised-code/section-323.152"
+    defined_for = "oh_homestead_exemption_eligible"
+
+    def formula(tax_unit, period, parameters):
+        return min_(
+            add(tax_unit, period, ["assessed_property_value"]),
+            parameters(period).gov.states.oh.tax.property.homestead_exemption.amount,
+        )

policyengine_us/variables/gov/states/oh/tax/property/homestead_exemption/oh_homestead_exemption_eligible.py

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+from policyengine_us.model_api import *
+
+
+class oh_homestead_exemption_eligible(Variable):
+    value_type = bool
+    entity = TaxUnit
+    label = "Eligible for the Ohio Homestead Exemption"
+    definition_period = YEAR
+    reference = "https://codes.ohio.gov/ohio-revised-code/section-323.152"
+    defined_for = StateCode.OH
+
+    def formula(tax_unit, period, parameters):
+        p = parameters(period).gov.states.oh.tax.property.homestead_exemption
+        filing_status = tax_unit("filing_status", period)
+        person = tax_unit.members
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        age = person("age", period.this_year)
+        is_disabled = person("is_disabled", period)
+        aged_or_disabled = tax_unit.any(
+            ((age >= p.age_threshold) | is_disabled) & head_or_spouse,
+        )
+        surviving_spouse = (
+            filing_status == filing_status.possible_values.SURVIVING_SPOUSE
+        ) & tax_unit.any(
+            (age >= p.surviving_spouse_age_threshold) & head_or_spouse,
+        )
+
+        return (
+            (aged_or_disabled | surviving_spouse)
+            & (tax_unit("oh_modified_agi", period) <= p.income_limit)
+            & (add(tax_unit, period, ["assessed_property_value"]) > 0)
+        )

policyengine_us/variables/gov/states/oh/tax/property/homestead_exemption/oh_homestead_property_tax_reduction.py

@@ -0,0 +1,17 @@
+from policyengine_us.model_api import *
+
+
+class oh_homestead_property_tax_reduction(Variable):
+    value_type = float
+    entity = TaxUnit
+    label = "Ohio homestead property tax reduction"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://codes.ohio.gov/ohio-revised-code/section-323.152"
+    defined_for = "oh_homestead_exemption_eligible"
+
+    def formula(tax_unit, period, parameters):
+        assessed_value = add(tax_unit, period, ["assessed_property_value"])
+        return add(tax_unit, period, ["real_estate_taxes"]) * (
+            tax_unit("oh_homestead_exemption", period) / max_(assessed_value, 1)
+        )