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Bill > HB3694
OK HB3694
OK HB3694Revenue and taxation; ad valorem; Oklahoma Tax Commission; form; county assessor; disabled veteran and surviving spouse; 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 revenue and taxation; requiring the Oklahoma Tax Commission to prescribe form for use by each county assessor and county treasurer; mandating disabled veterans and their surviving spouse to use such form after a real estate closing; providing for the form to include information relating to previously receiving exempt treatment; requiring the county assessor the use form and take steps as necessary to modify assessment roll; mandating the county assessor and county treasurer to take required steps to ensure an ad valorem tax bill is sent to homestead formerly occupied by disabled veteran or their surviving spouse; providing for codification; and providing an effective date.
AI Summary
This bill requires the Oklahoma Tax Commission to create a standardized form that county assessors and county treasurers must use. This form is specifically for disabled veterans and their surviving spouses who have recently closed on a new home, meaning they have bought a new property after selling their previous one. The form will help track if these individuals previously qualified for tax exemptions on their old home, as outlined in specific sections of the Oklahoma Constitution (Article X, Sections 8E and 8F), which relate to property tax relief for disabled veterans and their spouses. Once this form is completed and verified by the county assessor, they must update the property's assessment roll to reflect the new homestead's exempt status. Additionally, both the county assessor and county treasurer are directed to ensure that property tax bills are correctly sent to the former homestead of the disabled veteran or surviving spouse, if applicable, and this new process will take effect on November 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Appropriations and Budget General Government Subcommittee (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=hb3694&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB3694%20INT.PDF |
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