Bill > HB2738

This bill modifies Oklahoma's property tax filing deadlines and related penalties by extending the deadline for listing personal property from March 15 to April 15 each year. Specifically, the bill changes the date by which taxpayers must list their personal property with county assessors, shifting the delinquency and penalty calculation dates accordingly. The new timeline means that if personal property is not listed by April 15, it will be considered delinquent, with a 10% penalty applied if listed between April 15 and May 15, and a 20% penalty if listed after May 15. The bill also maintains provisions requiring county assessors to provide property listing forms, meet with taxpayers in various locations, and publish notices about property listing dates. Additionally, the bill ensures that all property listing documents remain confidential and protected from public inspection under the Open Records Act. These changes aim to provide taxpayers with more flexibility in filing their personal property tax lists while maintaining a structured penalty system for late submissions. The bill is set to become effective on November 1, 2025.

Government Affairs

http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2738&Session=2600