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Bill > HB3847
OK HB3847
OK HB3847Revenue and taxation; foreclosure lien; unpaid taxes; population cap; 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; amending 19 O.S. 2021, Section 766, which relates to action to foreclose lien due to unpaid taxes; providing for certain property owner to order or direct the district attorney to file an action for foreclosure; amending 68 O.S. 2021, Section 3105, as amended by Section 1, Chapter 23, O.S.L. 2024 (68 O.S. Supp. 2025, Section 3105), which relates to exemption to real property being sold for delinquent taxes; removing population cap; and providing an effective date.
AI Summary
This bill makes two key changes to Oklahoma law regarding unpaid taxes. First, it allows the owner of a single-family residence to request that the district attorney file an action to foreclose on the property's tax lien if taxes are unpaid, in addition to the current authority of the board of county commissioners. Second, it removes a population cap that previously prevented certain counties from offering an exemption from tax sales for eligible homeowners who are at least sixty-five years old or totally disabled, meet income requirements, and own a single-family home valued at or below $180,000, meaning this exemption will now be available statewide. The bill also specifies an effective date of 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=hb3847&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB3847%20INT.PDF |
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