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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 1828 By: Sacchieri
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6 AS INTRODUCED
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7 An Act relating to ad valorem tax; requiring the
7 exclusion of certain taxable accounts and lands from
8 the preparation of county tax rolls; amending 68 O.S.
8 2021, Section 2868, which relates to tax rolls
9 containing adjustments; providing exception to
9 property included in tax rolls; updating statutory
10 language; making language gender neutral; providing
10 for codification; and providing an effective date.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. NEW LAW A new section of law to be codified
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15 in the Oklahoma Statutes as Section 2868A of Title 68, unless there
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16 is created a duplication in numbering, reads as follows:
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17 For tax year 2027 and subsequent tax years, all real, personal,
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18 and public service accounts, the assessed value of which, net any
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19 adjustments, are less than Two Hundred Dollars ($200.00), shall be
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20 excluded from the tax rolls prepared pursuant to Section 2868 of
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21 Title 68 of the Oklahoma Statutes.
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22 SECTION 2. AMENDATORY 68 O.S. 2021, Section 2868, is
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23 amended to read as follows:
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Req. No. 2475 Page 1
1 Section 2868. A. As Except as provided for in Section 1 of
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2 this act, as soon as practicable, and not later than October 1, the
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3 county assessor shall prepare tax rolls containing all adjustments
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4 by either the equalization board or the excise board which have been
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5 completed and provided to the assessor, and containing:
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6 1. A list or lists in alphabetical order of all the persons and
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7 bodies corporate in whose name any personal or public service
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8 property has been assessed, with the assessed valuation thereof
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9 distinguished by separate amounts if located in more than one school
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10 district and by the number of each school district, each in a
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11 separate column opposite the name, and the total amount of the tax
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12 as to each school district location extended in another column. In
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13 city and town districts, distinction shall be made as to urban and
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14 rural locations;
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15 2. A list or lists of all taxable lands in the county or school
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16 districts of the county, not including city or town lots, nor
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17 unplatted tracts of land inside a city or town, in numerical order,
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18 commencing with the lowest numbered section and the different
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19 subdivisions and fractional parts thereof in the lowest numbered
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20 township in the lowest numbered range in the county, and ending with
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21 the highest numbered section, township and range, with the number of
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22 the school district located in and the name of the owner in each
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23 instance, the assessed valuation of each tract, and the total amount
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24 of taxes extended in separate columns opposite each tract in the
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Req. No. 2475 Page 2
1 same manner as provided in the alphabetical list or lists of names;
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2 except where homestead exemptions are involved, then by distinctive
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3 valuations and amounts of tax as hereinafter provided; and
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4 3. A list of the city or town lots in each city or town and the
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5 unplatted tracts in each city or town in the county, commencing with
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6 the lowest numbered section in the lowest numbered township in the
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7 lowest numbered range in the county and the different subdivisions
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8 and fractional parts thereof and ending with the highest numbered
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9 section, township and range, and the number of acres in each tract
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10 with the name of the owner in each instance, and the valuation and
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11 total tax extended in separate columns in the same manner as
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12 hereinbefore provided in respect to personal property and lands,
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13 except homesteads which shall be distinguished as provided for
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14 lands. Each lot shall be separately listed, except as hereinafter
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15 provided, and the valuation and tax separately extended thereon.
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16 Where one building or one set of improvements is situated on two or
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17 more lots or parts of lots so as to preclude distinction as to the
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18 value of improvements as to each such lot or parts of lots, such
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19 lots or parts of lots shall be listed together with one valuation,
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20 and the tax extended in one amount. Unless the owner otherwise
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21 elects, vacant lots valued and equalized at Ten Dollars ($10.00) or
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22 less per lot and belonging to the same owner may, if adjacent and
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23 lying within the same city or town block, be so listed with one
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24 valuation and the tax extended in one amount; and in either or any
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Req. No. 2475 Page 3
1 event where more than one lot or part of lot is listed under one
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2 valuation, the tax rolls shall disclose whether the same be vacant
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3 or improved. All additions to cities and towns shall be arranged in
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4 the tax rolls in alphabetical order immediately following the
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5 original townsite.
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6 B. In applying the tax rate to determine the amount of tax due,
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7 the county assessor shall compute same to the nearest dollar, that
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8 is, any fraction of a dollar in the amount of fifty cents ($0.50) or
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9 less shall be disregarded, and any fraction of a dollar in the
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10 amount of fifty-one cents ($0.51) or more shall be shown as a full
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11 dollar. The total amount of the tax due and extended on the tax
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12 rolls, as required by this section, shall be determined and shown
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13 accordingly. Provided, however, in all cases where, under the tax
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14 rate, the tax is computed to be less than One Dollar ($1.00), then
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15 the tax due shall be shown as One Dollar ($1.00). Once the total
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16 amount of taxes due is calculated and extended onto the tax rolls,
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17 the amount of taxes due or value upon which the tax was assessed
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18 cannot be increased by a final judgment in any tax appeal filed
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19 pursuant to Section 2880.1 or Section 2881 of this title. The
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20 limitation on taxes due in the preceding sentence shall not apply in
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21 cases of omitted property.
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22 C. Each property, whether lands or lots, lawfully exempted from
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23 taxation in whole or in part by reason of a homestead interest,
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24 shall be distinguished upon the tax rolls by the word "homestead" or
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1 an appropriate symbol, and opposite each of such properties shall be
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2 entered in separate columns the total assessed valuation, the value
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3 of the exemption allowed and approved and the assessed valuation
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4 after the amount of exemption allowed has been deducted. In
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5 extending the tax the county assessor shall, as to each such
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6 property, consolidate all levies to which the homestead exemption is
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7 subject, compute the tax thereon and enter the same in one column in
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8 one amount, and all the levies to which the valuation in excess of
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9 the homestead exemption is subject, compute the tax thereon and
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10 enter the same in another column in one amount.
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11 D. All real property which is exempt from taxation shall be
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12 listed in the tax rolls, with the name of the owner, in all respects
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13 as if the same were taxable but with the reason for the exemption
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14 noted thereon across the columns where otherwise the tax would have
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15 been entered.
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16 E. The county treasurer shall transfer to the tax rolls for the
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17 current year, in a separate column, all delinquent taxes remaining
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18 unpaid for the previous years, distinguishing the same as to each
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19 lot and tract of land by the year and amount of tax, exclusive of
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20 penalty, as to all real properties; and when giving a statement of
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21 taxes on any property, said the statement shall include all taxes
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22 due and shall designate the sum due for the current year, and the
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23 sum past due and delinquent. Said Such transfer to the current
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24 rolls of unpaid real property tax of previous years is hereby
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1 declared to be mandatory; and the county treasurer shall be allowed
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2 not to exceed fifteen (15) days after the delivery to him or her of
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3 said the current rolls within which to make such transfer, before he
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4 or she shall be required to open the same for the reception and
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5 collection of taxes and to begin the thirty-day nonpenalty-taxpaying
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6 period before delinquency.
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7 F. The tax rolls shall be made up as required by and in the
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8 form prescribed by the State Auditor and Inspector and shall contain
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9 such other information as may be required by the State Auditor and
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10 Inspector.
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11 SECTION 3. This act shall become effective November 1, 2026.
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13 60-2-2475 QD 1/14/2026 10:53:39 PM
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Req. No. 2475 Page 6Every fact on this page links to its source, starting with the official bill record.