BillTrack50 logo
Free Signup Login
Bill

Bill > SJR25

OK SJR25

OK SJR25
Constitutional amendment; creating the Taxpayer's Bill of Rights.

summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

A Joint Resolution directing the Secretary of State to refer to the people for their approval or rejection a proposed amendment to the Oklahoma Constitution by adding a new Section 44 to Article X; providing short title; providing effective dates; stating intent; requiring voter approval for certain amendments; authorizing legal action to compel enforcement; providing for the allowance of costs and fees of certain plaintiffs to be covered; prohibiting districts from being awarded costs and fees from bringing suit; providing exception; providing for interest on certain refunds; authorizing reasonable methods for providing refunds; providing exception to certain limitation on spending growth and voter approval requirements under certain circumstance; defining terms; prescribing procedure for certain ballot issues; requiring certain disclosures provided to registered voters by mail; prescribing information to be included in disclosure; requiring certain disclaimers in certain ballot titles; providing for modification to tax rate and refund if levy collections exceed estimate; prohibiting issuance of debt that exceeds certain repayment costs; requiring voter approval before certain revenue raising measures are enforced; requiring voter approval before the creation of certain debt obligations; requiring political subdivisions to reserve emergency funds; prescribing conditions for emergency tax levies and spending; limiting spending growth for the state and political subdivisions; prescribing calculation of limit; requiring refund for excess revenue growth; prescribing base year amounts and calculation of revenue growth; prohibiting new or increased tax rates on the transfer of property; prohibiting the levy of a local income tax; prohibiting income tax rate increase or change to taxable income for certain period; requiring flat tax upon change to income tax law; providing exclusion; authorizing political subdivisions to provide exemptions and credits for ad valorem tax on commercial personal property; requiring the mailing of annual valuation notices; authorizing annual appeal against valuation; requiring consideration of certain sales for valuation; requiring certain sales to be kept as public record; prescribing details included on ad valorem tax bills; authorizing political subdivisions to reduce certain payment for certain state mandated programs; authorizing the requirement of notice and procedure for reduction of payment; providing ballot title; and directing filing.

AI Summary

This joint resolution proposes a constitutional amendment known as the Taxpayer's Bill of Rights (TABOR), which aims to significantly constrain government spending and taxation in Oklahoma. The amendment would require voter approval for new taxes, tax increases, debt creation, and revenue-raising measures, effective January 1, 2028. It establishes strict limits on government spending growth by tying increases to inflation and population changes, mandates that any revenue collected above these limits be refunded to taxpayers, and requires districts to maintain emergency reserves. The resolution introduces detailed provisions for ballot elections, including mandatory mail notices to voters at least 30 days before elections, with comprehensive information about proposed tax or debt increases. Additionally, the amendment prohibits local income taxes, limits property transfer taxes, allows for annual property valuation appeals, and gives local governments more flexibility in responding to state mandates. The measure empowers citizens to file enforcement lawsuits, with successful plaintiffs able to recover costs and attorney fees, and provides mechanisms for refunding illegally collected revenues. The overall intent is to create a strict framework that restrains government growth and gives voters more direct control over fiscal decisions.

Sponsors (1)

Last Action

Second Reading referred to Rules (on 02/03/2026)

bill text

bill summary

Loading...

bill summary

Loading...
Loading...