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OK SB2000

OK SB2000
Ad valorem tax; increasing amount of homestead exemption. Effective date.


summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to ad valorem; amending 68 O.S. 2021, Section 2889, which relates to classifications of homesteads; modifying exemption amount of homesteads for certain tax years; and providing an effective date.

AI Summary

This bill increases the homestead exemption, which is a reduction in property taxes for homeowners on their primary residence, from $1,000 to $5,000 of the assessed valuation for tax year 2027 and all subsequent tax years, while maintaining the $1,000 exemption for tax years 1988 through 2026. Ad valorem tax refers to taxes based on the assessed value of property. The bill also specifies that this change is made pursuant to Section 1 of Article XII-A of the Oklahoma Constitution and will become effective on November 1, 2026.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Second Reading referred to Revenue and Taxation (on 02/03/2026)

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