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Oklahoma Legislature· SB 1577Second Reading referred to Rules Committee then to Appropriations Committee

An act relating to ad valorem tax, 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

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

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3 SENATE BILL 1577           By: Bergstrom
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6                            AS INTRODUCED

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7   An Act relating to ad valorem tax; requiring county

7   assessors to provide notification to certain

8   taxpayers; prescribing notification requirements;

8   authorizing assessor to include notification in

9   certain other statements and notifications required

9   to be mailed or submitted to taxpayer; requiring

10  certain entities to submit certain information to

10  county assessor; defining term; requiring the

11  Oklahoma Tax Commission to maintain a webpage;

11  prescribing information and functionality to be

12  provided on webpage; requiring certain entities to

12  submit certain information to the Tax Commission;

13  providing for codification; and providing an

13  effective date.

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16 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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17  SECTION 1.      NEW LAW  A new section of law to be codified

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18 in the Oklahoma Statutes as Section 2876.2 of Title 68, unless there
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19 is created a duplication in numbering, reads as follows:
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20  A. Each year the county assessor shall provide a statement to

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21 each taxpayer owning real property with the following information:
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22  1. The current millage rate and any proposed millage rate

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23 changes and estimated property taxes;
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    Req. No. 2563                                              Page 1
1   2. The revenue neutral millage rate for each millage levied on

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2 the property;
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3   3. The purpose and projected spending of any proposed revenue

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4 increases for each taxing jurisdiction;
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5   4. The date, time, and location of any public hearing or

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6 comments for proposed millage rate changes listed pursuant to
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7 paragraph 1 of this subsection; and
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8   5. How each member of any applicable governing body voted for

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9 proposed millage rate changes listed pursuant to paragraph 1 of this
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10 subsection.
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11  B. The notifications required pursuant to this section may be

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12 included on the notifications and statements required to be mailed
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13 pursuant to Sections 2876 and 2915 of Title 68 of the Oklahoma
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14 Statutes.
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15  C. Each taxing jurisdiction shall provide any information to

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16 the county assessor, as needed to fulfill the requirements of this
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17 section.
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18  D. As used in this section, "revenue neutral millage rate"

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19 means the tax rate for the current tax year that would generate the
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20 same property tax revenue as levied the previous tax year using the
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21 total assessed valuation for the current tax year. To calculate the
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22 revenue neutral millage rate, the county assessor shall divide the
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23 property tax revenue for a taxing jurisdiction levied for the
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24 previous tax year by the total of all taxable assessed valuation in
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    Req. No. 2563                          Page 2
1 such taxing jurisdiction for the current tax year, and then multiply
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2 the quotient by one thousand (1,000) to express the rate in mills.
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3 The revenue neutral millage rate shall be expressed to the third
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4 decimal place.
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5   SECTION 2.      NEW LAW        A new section of law to be codified

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6 in the Oklahoma Statutes as Section 2952 of Title 68, unless there
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7 is created a duplication in numbering, reads as follows:
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8   A. The Oklahoma Tax Commission shall maintain a page on the

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9 website of the Tax Commission that provides the following
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10 information and functionality:
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11  1. Historical and current property tax millage rates for each

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12 taxing jurisdiction in this state;
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13  2. The assessed value and fair cash value for all real property

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14 in this state and the total assessed value and total fair cash value
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15 of personal property for each taxing jurisdiction in this state;
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16  3. Any current proposed changes to millage rates for any taxing

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17 jurisdiction in this state;
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18  4. An interface to allow for the submission of public comment

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19 for any proposed changes provided pursuant to paragraph 3 of this
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20 subsection; and
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21  5. Links to any protest forms against property tax assessments

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22 and valuations.
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23  B. The counties, municipalities, and other governing bodies of

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24 taxing jurisdictions in this state shall provide any information
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    Req. No. 2563                                            Page 3
1 required by the Oklahoma Tax Commission to effectuate the provisions
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2 of this section.
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3   SECTION 3. This act shall become effective November 1, 2026.

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5   60-2-2563       QD  1/12/2026 10:36:25 PM

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    Req. No. 2563                              Page 4
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