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Oklahoma Legislature· HB 3694Referred to Appropriations and Budget General Government Subcommittee

An act relating to revenue and taxation, the official text

Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1                            STATE OF OKLAHOMA

2   2nd Session of the 60th Legislature (2026)

3 HOUSE BILL 3694            By: Crosswhite Hader

4

5

6                            AS INTRODUCED

7   An Act relating to revenue and taxation; requiring

    the Oklahoma Tax Commission to prescribe form for use

8   by each county assessor and county treasurer;

    mandating disabled veterans and their surviving

9   spouse to use such form after a real estate closing;

    providing for the form to include information

10  relating to previously receiving exempt treatment;

    requiring the county assessor the use form and take

11  steps as necessary to modify assessment roll;

    mandating the county assessor and county treasurer to

12  take required steps to ensure an ad valorem tax bill

    is sent to homestead formerly occupied by disabled

13  veteran or their surviving spouse; providing for

    codification; and providing an effective date.

14

15

16

17 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

18  SECTION 1.      NEW LAW  A new section of law to be codified

19 in the Oklahoma Statutes as Section 2899.3 of Title 68, unless there

20 is created a duplication in numbering, reads as follows:

21  A. For the purposes of implementing the provisions of Sections

22 8E and 8F of Article X of the Oklahoma Constitution, the Oklahoma

23 Tax Commission shall prescribe a form for use by each county

24 assessor and county treasurer within this state that shall be used

    Req. No. 15440                                               Page 1
1 by disabled veterans and their surviving spouse, as described by

2 Sections 8E and 8F of Article X of the Oklahoma Constitution, after

3 a real estate closing where the sale takes place after January 1 of

4 each tax year.

5   B. The form required by subsection A of this act shall include,

6 but not be limited to, information stating the disabled veteran or

7 their surviving spouse previously qualified for the exempt treatment

8 pursuant to Section 8E or 8F of Article X of the Oklahoma

9 Constitution on their homestead prior to acquiring title to a new

10 homestead. The county assessor in the applicable county shall use

11 the information from the form after verifying its accuracy and shall

12 take such steps as required to modify the assessment roll to reflect

13 the exempt status of the newly acquired homestead by the disabled

14 veteran or their surviving spouse.

15  C. The county assessor and county treasurer shall take such

16 steps as may be required in order to send an ad valorem tax bill to

17 the homestead formerly occupied by the disabled veteran or their

18 surviving spouses, if applicable.

19  SECTION 2. This act shall become effective November 1, 2026.

20

21  60-2-15440      AO  01/12/26

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    Req. No. 15440                                           Page 2
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