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/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(A)(1)(a)(ii) | 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 market value 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(A)(1)(c)(i) | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152
+    - title: Ohio Legislative Service Commission, Fiscal Note for House Bill 261, 136th General Assembly
+      href: https://www.legislature.ohio.gov/download?key=27544

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

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+description: Ohio uses this share of market value as assessed value under the Homestead Exemption program.
+values:
+  2025-01-01: 0.35
+metadata:
+  unit: /1
+  period: year
+  label: Ohio homestead exemption assessment rate
+  reference:
+    - title: Ohio Revised Code Section 323.152(A)(1)(c)(ii) | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152
+    - title: Ohio Revised Code Section 5715.01(B) | Tax commissioner to supervise assessments by county auditors
+      href: https://codes.ohio.gov/ohio-revised-code/section-5715.01

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: 40_000
+  2026-01-01: 41_000
+metadata:
+  unit: currency-USD
+  period: year
+  label: Ohio homestead exemption income limit
+  reference:
+    - title: Ohio Revised Code Section 323.152(A)(1)(b)(iii) | Reductions in taxable value
+      href: https://codes.ohio.gov/ohio-revised-code/section-323.152
+    - title: Ohio Legislative Service Commission, Fiscal Note for House Bill 103, 136th General Assembly
+      href: https://www.legislature.ohio.gov/download?key=25178
+    - title: Ohio Legislative Service Commission, Fiscal Note for House Bill 261, 136th General Assembly
+      href: https://www.legislature.ohio.gov/download?key=27544

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(A)(1)(a)(iii) | 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.
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_homestead_exemption_total_income: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 10_395
+
+- name: Case 2, exemption is limited to assessed property value.
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 8_000
+        real_estate_taxes: 400
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_homestead_exemption_total_income: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 8_000
+
+- name: Case 3, exemption uses the 2025 amount.
+  absolute_error_margin: 0.01
+  period: 2025
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_homestead_exemption_total_income: 30_000
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 10_150
+
+- name: Case 4, exemption excludes non-joint adult property value.
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 8_000
+        real_estate_taxes: 400
+      person2:
+        age: 40
+        assessed_property_value: 200_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: SINGLE
+        oh_homestead_exemption_total_income: 30_000
+    households:
+      household:
+        members: [person1, person2]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 8_000
+
+- name: Case 5, filer over the income limit receives no exemption.
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 65
+        assessed_property_value: 200_000
+        real_estate_taxes: 2_000
+    tax_units:
+      tax_unit:
+        members: [person1]
+        oh_homestead_exemption_total_income: 41_001
+    households:
+      household:
+        members: [person1]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 0
+
+- name: Case 6, joint spouse property value qualifies.
+  absolute_error_margin: 0.01
+  period: 2026
+  input:
+    people:
+      person1:
+        age: 40
+        is_tax_unit_head: true
+      person2:
+        age: 65
+        is_tax_unit_spouse: true
+        assessed_property_value: 8_000
+        real_estate_taxes: 400
+    tax_units:
+      tax_unit:
+        members: [person1, person2]
+        filing_status: JOINT
+        oh_homestead_exemption_total_income: 30_000
+    households:
+      household:
+        members: [person1, person2]
+        state_code: OH
+  output:
+    oh_homestead_exemption: 8_000