An act relating to homesteads, the official text

STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

HOUSE BILL 3839                       By: Gann

                                     AS INTRODUCED

An Act relating to homesteads; making findings;
providing ownership of certain real property
unconditional; prohibiting forfeitures; imposing
limitations on certain government actions with
respect to homestead property; providing for standing
to enforce certain remedies; providing for
codification; and providing for severability.

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

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

in the Oklahoma Statutes as Section 21 of Title 31, unless there is

created a duplication in numbering, reads as follows:

The Legislature finds and declares:

1. That ownership of private property includes the fundamental

rights of possession, use, enjoyment, and exclusion, as recognized

under Title 31 of the Oklahoma Statutes and Article II, Sections 2

and 23 of the Oklahoma Constitution.

2. That ad valorem taxation of residential real property

historically functioned as a conditional burden upon ownership,

enforceable through lien and forfeiture.

Req. No. 14524                                            Page 1
3. That the passage of State Question 842, eliminating ad

valorem taxation on owner-occupied residential real property,

represents a material change in the legal nature of residential

property ownership in Oklahoma.

4. That upon elimination of such taxation, ownership of

residential real property shall no longer be conditional,

defeasible, or subject to forfeiture for nonpayment of property

taxes.

5. That it is the intent of the Legislature to restore and

clarify residential property ownership as a vested property right,

not subject to indirect or substitute mechanisms that replicate

forfeiture, lien, or dispossession.

SECTION 2.      NEW LAW       A new section of law to be codified

in the Oklahoma Statutes as Section 22 of Title 31, unless there is

created a duplication in numbering, reads as follows:

A. Triggering Condition.

The provisions of this section shall take effect only upon

certification by the Secretary of State that State Question 842 has

been approved by the voters.

B. Unconditional Ownership Established.

1. Ownership of owner-occupied residential real property in

this state shall be absolute and unconditional, subject only to:

        a. voluntary conveyance,

Req. No. 14524                                                   Page 2
                b. eminent domain exercised in accordance with
                         constitutional requirements,

                c. judicial foreclosure arising from voluntary private
                         debt, or

                d. enforcement of criminal forfeiture pursuant to a final
                         conviction.

       2. No state agency, political subdivision, or taxing authority
shall treat residential real property ownership as conditional upon
payment of any tax, fee, assessment, or charge not expressly
authorized by the Oklahoma Constitution.

       C. Prohibition on Indirect Forfeiture.
       No governmental entity shall:
       1. Impose any substitute tax, assessment, service charge, lien,
penalty, or fee that functions to:

                a. encumber title,
                b. condition possession,
                c. compel forfeiture,
                d. authorize sale for nonpayment, or
                e. circumvent the elimination of residential ad valorem

                         taxation.
       2. Recharacterize property taxes as fees, special assessments,
utility surcharges, or occupancy charges for the purpose of
enforcing collection through lien or sale.
       D. Limits on Government Remedies.

Req. No. 14524  Page 3
For owner-occupied residential real property:

1. No lien shall attach for nonpayment of any governmental

charge unless:

a. expressly authorized by the Oklahoma Constitution, and

b. unrelated to the former ad valorem taxation of

            residential property.

2. No forced sale, eviction, or dispossession shall occur based

solely on failure to pay a governmental charge arising after the

effective date of this section.

E. Private Rights Preserved.

Nothing in this section shall impair:

1. Voluntary contractual obligations entered into by the owner;

2. Mortgage, deed of trust, or consensual lien rights;

3. Homeowners' association covenants voluntarily accepted by

the owner.

SECTION 3.         NEW LAW  A new section of law to be codified

in the Oklahoma Statutes as Section 23 of Title 31, unless there is

created a duplication in numbering, reads as follows:

A. Any owner aggrieved by a violation of this act shall have

standing to seek:

1. Declaratory relief;

2. Injunctive relief;

3. Quiet title;

4. Recovery of reasonable attorney fees and costs.

Req. No. 14524                                              Page 4
       B. Sovereign or governmental immunity is waived to the extent
necessary to enforce this section.

       SECTION 4. The provisions of this act are severable and if any
part or provision shall be held void the decision of the court so
holding shall not affect or impair any of the remaining parts or
provisions of this act.

60-2-14524      MAH  01/03/26

Req. No. 14524                 Page 5