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OK HJR1046

OK HJR1046
Oklahoma Constitution; ad valorem; property exempt; meteorological event; ballot title; filing.


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 Section 6 of Article X of the Constitution of the State of Oklahoma; allowing for exempt treatment of ad valorem taxation for real property that has been damaged or destroyed by certain meteorological events; providing for when exempt treatment will apply if tax bills have been issued; prescribing definition of damaged or destroyed; providing ballot title; and directing filing.

AI Summary

This joint resolution directs the Oklahoma Secretary of State to present a proposed amendment to the state Constitution to voters for their approval or rejection. The amendment would allow for property tax exemptions on a person's primary residence, including the land and any structures on it, if it is damaged or destroyed by severe weather events like high winds, hail, or tornadoes. The exemption would be for 100% of the property's assessed value during the tax year the damage occurs, or the following year if the damage happens after June. The resolution defines "damaged or destroyed" as being uninhabitable, meaning the home cannot be safely or reasonably lived in. It also specifies the ballot title that will be used when voters consider this proposed change.

Sponsors (2)

Last Action

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

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