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OK SB1829

OK SB1829
Excise tax; exempting certain manufactured homes from excise tax. Effective date.


summary

Introduced
02/02/2026
In Committee
02/23/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to excise tax on vehicles; amending 68 O.S. 2021, Section 2104.3, which relates to the tax on new or used manufactured homes; providing exemption for certain manufactured homes; requiring submission of certain proof of payment of ad valorem tax; updating statutory language; and providing an effective date.

AI Summary

This bill amends existing Oklahoma law regarding the excise tax on manufactured homes, which is a tax levied when a person purchases a new or used manufactured home or owns one that hasn't been registered in the state. The primary change is the introduction of an exemption for certain manufactured homes from the full excise tax. Specifically, if a person applying for a certificate of title for a manufactured home can provide proof that they have paid the current calendar year's ad valorem tax (a tax based on the value of property), they will be exempt from all but a small portion of the excise tax, which will be limited to 0.30% of the manufactured home's value. The bill also updates some statutory references and sets an effective date of November 1, 2026.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Referred to Appropriations (on 02/23/2026)

bill text


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