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Bill > SB1579
OK SB1579
OK SB1579Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/23/2026
02/23/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to ad valorem tax; amending 68 O.S. 2021, Section 2876, as last amended by Section 1, Chapter 105, O.S.L. 2025 (68 O.S. Supp. 2025, Section 2876), which relates to notice of increase of property valuation and protest; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included in taxpayer bill of rights; and providing an effective date.
AI Summary
This bill requires that when a county assessor increases the valuation of a taxpayer's real property, the written notice of this increase must now include a "taxpayer bill of rights." This bill of rights, which will be a new addition to existing law, will inform property owners of their fundamental rights concerning property taxation, such as the right to equal and uniform taxation, the right to have their property appraised uniformly with similar properties, the right to receive exemptions they qualify for, and the right to protest valuation increases and appeal decisions. The bill also specifies the exact language that must be included in this taxpayer bill of rights, starting with "As an Oklahoma Taxpayer:" and listing eleven specific rights. This change is intended to provide taxpayers with clearer information about their rights and the assessment process. The bill will become effective on November 1, 2026.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Placed on General Order (on 03/02/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=sb1579&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20FLR/SFLR/SB1579%20SFLR.PDF |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20SUBS/SCS/SB1579%20CS.PDF |
| Committee Amendment | https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/Senate/SB1579%20PCS.PDF |
| Fiscal Note/Analysis - Senate: SB1579 INT FI | https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB1579%20INT%20FI.PDF |
| Fiscal Note/Analysis - Senate: Introduced | https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB1579%20INT%20BILLSUM.PDF |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB1579%20INT.PDF |
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