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Bill > SB1815
OK SB1815
OK SB1815Ad valorem tax; authorizing certain owners of manufactured home to apply for homestead exemption. 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; amending 68 O.S. 2021, Section 2812, which relates to the listing and assessment of manufactured homes; authorizing certain owners of manufactured home to apply for homestead; amending 68 O.S. 2021, Sections 2888 and 2889, which relate to homestead exemption; increasing homestead exemption; updating statutory language; and providing an effective date.
AI Summary
This bill allows certain owners of manufactured homes to apply for a homestead exemption, which is a tax break on the value of a person's primary residence. Previously, this exemption was primarily for traditional homes. The bill clarifies that a manufactured home can qualify as a homestead even if it's located on land not owned by the homeowner, as long as it's their actual residence and meets other requirements. Additionally, the bill significantly increases the homestead exemption, changing it from a fixed dollar amount to exempting the "full amount" of the assessed valuation for all homesteads, including both real and personal property, and it will take effect on November 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Second Reading referred to Revenue and Taxation (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=sb1815&Session=2600 |
| Fiscal Note/Analysis - Senate: Introduced | https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB1815%20INT%20BILLSUM.PDF |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB1815%20INT.PDF |
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