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1 STATE OF OKLAHOMA
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2 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 1815 By: Jett
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7 AS INTRODUCED
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8 An Act relating to ad valorem tax; amending 68 O.S.
8 2021, Section 2812, which relates to the listing and
9 assessment of manufactured homes; authorizing certain
9 owners of manufactured home to apply for homestead;
10 amending 68 O.S. 2021, Sections 2888 and 2889, which
10 relate to homestead exemption; increasing homestead
11 exemption; updating statutory language; and providing
11 an effective date.
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15 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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16 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2812, is
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17 amended to read as follows:
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18 Section 2812. A. Subject to the provisions of subsection B of
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19 Section 2813 of this title, a manufactured home which is located on
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20 land owned by the owner of the manufactured home shall be listed and
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21 assessed in the county in which it is located for ad valorem
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22 taxation as real property pursuant to the provisions of the Ad
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23 Valorem Tax Code. The person owning and residing in such
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24 manufactured home may apply for homestead exemption. The county
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1 assessor shall approve the application of such person if all
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2 requirements of law for such exemption have been met.
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3 B. A manufactured home which is located on land not owned by
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4 the owner of the manufactured home shall be listed and assessed in
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5 the county in which it is located for ad valorem taxation as
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6 personal property pursuant to the provisions of the Ad Valorem Tax
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7 Code. Provided, if the manufactured home is located on land not
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8 owned by the owner of the manufactured home, and it is the actual
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9 residence of the owner and otherwise meets the requirements for a
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10 homestead as provided in Section 2888 of this title, the person
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11 owning and residing in such manufactured home may apply for
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12 homestead exemption.
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13 C. Each year that a manufactured home is subject to ad valorem
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14 taxes as provided by law, the county assessor and the county
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15 treasurer shall transmit the information relating to ad valorem tax
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16 payment to the Oklahoma Tax Commission, which shall identify the
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17 manufactured home and record the payment in the computer data system
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18 provided for by Section 1113 of Title 47 of the Oklahoma Statutes.
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19 The county assessor and treasurer of each county shall provide such
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20 information as may be required in order to implement the provisions
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21 of this section.
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22 SECTION 2. AMENDATORY 68 O.S. 2021, Section 2888, is
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23 amended to read as follows:
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1 Section 2888. A. 1. The term "homestead", as used in the
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2 provisions of the Ad Valorem Tax Code governing homestead
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3 exemptions, shall mean and include the actual residence of a natural
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4 person who is a citizen of this state, provided the record actual
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5 ownership of such residence be vested in such natural person
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6 residing and domiciled thereon. Any single person of legal age,
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7 married couple and their minor child or children or the minor child
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8 or children of a deceased person, whether residing together or
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9 separated, or surviving spouse shall be allowed under Section 2801
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10 et seq. of this title only one homestead exemption in this state.
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11 No person or the family of such person shall be required to be
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12 domiciled thereon if such person is in the armed service of the
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13 United States in time of war or during a state of national emergency
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14 as declared by the Congress or the President of the United States,
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15 and such person shall not be required to be domiciled thereon in
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16 order to assert or claim the exemption provided in Section 2889 of
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17 this title, and such exemption may be claimed by any agent of, or
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18 member of the family of, such person. The surviving spouse and/or
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19 minor children of a deceased person shall be considered record
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20 owners of the homestead where the title of record in the office of
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21 the county clerk on January 1 is in the name of the deceased, but in
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22 all other cases the deed or other evidence of ownership must shall
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23 be of record in the office of the county clerk on January 1 in order
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24 for any person to be qualified as the record owner. However, a
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1 natural person actually owning, residing and domiciled in the
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2 residence on January 1 shall be deemed to be the record owner of the
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3 residence on January 1, within the meaning of this section, if the
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4 deed or other evidence of ownership of such person, executed on or
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5 before January 1, be of record in the office of the county clerk on
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6 or before February 1 immediately following. Despite any provision
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7 to the contrary in this section, if a parent or parents residing and
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8 domiciled in the residence own the residence jointly with one or
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9 more of their children, whether residing together or separated, and
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10 where the record joint ownership of the property is recorded in the
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11 office of the county clerk in accordance with the provisions of this
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12 section, the parent or parents residing and domiciled in the
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13 residence shall be entitled to the entire homestead exemption. A
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14 rural homestead shall not include more than one hundred sixty (160)
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15 acres of land and the improvements thereon. An urban homestead
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16 shall not include any land except the lot or lots, or the unplatted
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17 tract, upon which are located the dwelling, garage, barn and/or
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18 other outbuildings necessary or convenient for family use. A
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19 homestead shall include a manufactured home or a fixed structure
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20 located on land not owned by the owner, as provided in Section 2812
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21 of this title.
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22 2. Despite any provision to the contrary in this section, the
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23 person actually owning, residing and domiciled in the residence as
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24 of the date of a tornado shall be deemed to be the record owner of
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1 the residence on such date, within the meaning of this section, if
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2 the deed or other evidence of ownership of such person, executed on
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3 or before such date, be of record in the office of the county clerk
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4 on or before such date. However, the provisions of this paragraph
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5 shall only apply to any person who is eligible to claim the income
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6 tax credit pursuant to Section 2357.29A of this title with respect
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7 to a tornado or to any person whose primary residence was damaged or
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8 destroyed in a tornado and who purchased or built a new primary
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9 residence at a location within this state other than the location of
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10 the damaged or destroyed residence. For the purposes of this
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11 section, "tornado" means a tornado which occurred in calendar year
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12 2013 or any subsequent tornado for which a Presidential Major
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13 Disaster Declaration was issued.
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14 B. The term "rural homestead" as used herein shall mean and
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15 include any homestead located outside a city or town or outside any
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16 platted subdivision or addition.
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17 C. The term "urban homestead" as used herein shall mean and
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18 include any homestead located within any city or town whether
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19 incorporated or unincorporated, or located within a platted
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20 subdivision or addition, whether such subdivision or addition be a
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21 part of a city or town. In no case shall an urban homestead exceed
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22 in area one (1) acre.
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23 D. For purposes of the provisions of Section Sections 8E and
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24 Section 8F of Article X of the Oklahoma Constitution, if a disabled
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1 veteran, the surviving spouse of a disabled veteran or the surviving
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2 spouse of a person who died while in the line of duty occupies
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3 improvements which are affixed to the real property and record title
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4 to such real property is held by a city or town or an entity formed
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5 pursuant to the charter provisions or ordinances of a city or town
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6 or formed under other provisions of law for the benefit of such city
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7 or town, the improvements shall be considered to be the homestead of
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8 such disabled veteran or the surviving spouse of such disabled
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9 veteran for all purposes related to the homestead exemption
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10 authorized by the provisions of the Ad Valorem Tax Code and the
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11 homestead exemption shall not be denied on the basis that title to
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12 such affixed improvements is held by a disabled veteran or surviving
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13 spouse or an entity formed by them than the city or town which holds
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14 title to the real property consisting of the land to which such
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15 improvements are affixed.
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16 SECTION 3. AMENDATORY 68 O.S. 2021, Section 2889, is
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17 amended to read as follows:
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18 Section 2889. Homesteads, as defined in Section 2888 of this
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19 title, are hereby classified for the purpose of taxation as provided
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20 in Section 22 of Article X of the Oklahoma Constitution. All
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21 homesteads in this state shall be assessed for taxation the same as
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22 other real and personal property therein, except that each
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23 homestead, as defined by Section 2801 et seq. of this title, shall
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24 be exempted from all forms of ad valorem taxation to the extent of
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1 One Thousand Dollars ($1,000.00) the full amount of the assessed
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2 valuation.
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3 SECTION 4. This act shall become effective November 1, 2026.
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5 60-2-3542 BRC 1/14/2026 9:53:05 PM
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Req. No. 3542 Page 7Every fact on this page links to its source, starting with the official bill record.