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Bill > SJR26

OK SJR26

OK SJR26
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 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; 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 called the "Taxpayer's Bill of Rights" (TABOR) that would significantly constrain government spending and taxation in Oklahoma, taking effect in January 2028. The amendment would require voter approval for new taxes, tax increases, and debt creation, mandate annual refunds of excess revenue, limit government spending growth to inflation plus population growth, and impose strict procedural requirements on ballot measures. Key provisions include requiring districts to mail detailed voter information at least 30 days before elections, prohibiting local income taxes and property transfer taxes, mandating emergency fund reserves for local governments, allowing citizens to sue to enforce the provisions, and providing for automatic tax reductions or refunds if revenue collections exceed estimates. The resolution also prescribes specific rules for emergency taxation, requires transparency in tax and debt ballot measures, allows local governments to reduce certain state-mandated program payments, and provides methods for challenging property tax valuations. Importantly, the amendment gives citizens powerful enforcement mechanisms, including the ability to file lawsuits with priority resolution and recover legal costs, while preventing government entities from receiving attorney fees unless a suit is deemed frivolous.

Sponsors (1)

Last Action

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

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