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Bill > SB1828
OK SB1828
OK SB1828Ad valorem tax; providing exception to property included on tax rolls. Effective date.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to ad valorem tax; requiring the exclusion of certain taxable accounts and lands from the preparation of county tax rolls; amending 68 O.S. 2021, Section 2868, which relates to tax rolls containing adjustments; providing exception to property included in tax rolls; updating statutory language; making language gender neutral; providing for codification; and providing an effective date.
AI Summary
This bill, effective November 1, 2026, creates an exception to the standard process of preparing county tax rolls by requiring the exclusion of certain taxable accounts and lands. Specifically, for tax years 2027 and beyond, any real, personal, or public service accounts with an assessed value, after any adjustments, of less than $200 will not be included on the tax rolls. The bill also amends existing law regarding tax rolls to reflect this change, ensuring that language is gender-neutral and updating statutory references. The purpose of this change is to streamline the tax roll preparation process by removing very low-value properties that may not be cost-effective to administer.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee (on 02/03/2026)
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=sb1828&Session=2600 |
| Fiscal Note/Analysis - Senate: Introduced | https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB1828%20INT%20BILLSUM.PDF |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB1828%20INT.PDF |
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