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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 1999 By: Jett
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6 AS INTRODUCED
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7 An Act relating to ad valorem tax; amending 68 O.S.
7 2021, Section 2812, which relates to the listing and
8 assessment of manufactured homes; authorizing certain
8 owners of manufactured home to apply for homestead;
9 amending 68 O.S. 2021, Section 2888, which relates to
9 homestead exemption; authorizing certain owners of
10 fixed structure and improvements to apply for
10 homestead; updating statutory language; and providing
11 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. AMENDATORY 68 O.S. 2021, Section 2812, is
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15 amended to read as follows:
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16 Section 2812. A. Subject to the provisions of subsection B of
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17 Section 2813 of this title, a manufactured home which is located on
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18 land owned by the owner of the manufactured home shall be listed and
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19 assessed in the county in which it is located for ad valorem
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20 taxation as real property pursuant to the provisions of the Ad
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21 Valorem Tax Code. The person owning and residing in such
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22 manufactured home may apply for homestead exemption. The county
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23 assessor shall approve the application of such person if all
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24 requirements of law for such exemption have been met.
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1 B. A manufactured home which is located on land not owned by
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2 the owner of the manufactured home shall be listed and assessed in
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3 the county in which it is located for ad valorem taxation as
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4 personal property pursuant to the provisions of the Ad Valorem Tax
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5 Code. Provided, if the manufactured home is located on land not
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6 owned by the owner of the manufactured home, and it is the actual
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7 residence of the owner of the manufactured home and otherwise meets
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8 the requirements for a homestead as provided in Section 2888 of this
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9 title, the person owning and residing in such manufactured home may
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10 apply for homestead exemption.
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11 C. Each year that a manufactured home is subject to ad valorem
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12 taxes as provided by law, the county assessor and the county
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13 treasurer shall transmit the information relating to ad valorem tax
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14 payment to the Oklahoma Tax Commission, which shall identify the
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15 manufactured home and record the payment in the computer data system
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16 provided for by Section 1113 of Title 47 of the Oklahoma Statutes.
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17 The county assessor and treasurer of each county shall provide such
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18 information as may be required in order to implement the provisions
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19 of this section.
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20 SECTION 2. AMENDATORY 68 O.S. 2021, Section 2888, is
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21 amended to read as follows:
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22 Section 2888. A. 1. The term "homestead", as used in the
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23 provisions of the Ad Valorem Tax Code governing homestead
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24 exemptions, shall mean and include the actual residence of a natural
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1 person who is a citizen of this state, provided the record actual
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2 ownership of such residence be vested in such natural person
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3 residing and domiciled thereon. Any single person of legal age,
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4 married couple and their minor child or children or the minor child
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5 or children of a deceased person, whether residing together or
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6 separated, or surviving spouse shall be allowed under Section 2801
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7 et seq. of this title only one homestead exemption in this state.
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8 No person or the family of such person shall be required to be
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9 domiciled thereon if such person is in the armed service of the
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10 United States in time of war or during a state of national emergency
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11 as declared by the Congress or the President of the United States,
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12 and such person shall not be required to be domiciled thereon in
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13 order to assert or claim the exemption provided in Section 2889 of
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14 this title, and such exemption may be claimed by any agent of, or
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15 member of the family of, such person. The surviving spouse and/or
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16 or minor children of a deceased person shall be considered record
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17 owners of the homestead where the title of record in the office of
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18 the county clerk on January 1 is in the name of the deceased, but in
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19 all other cases the deed or other evidence of ownership must be of
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20 record in the office of the county clerk on January 1 in order for
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21 any person to be qualified as the record owner. However, a natural
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22 person actually owning, residing, and domiciled in the residence on
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23 January 1 shall be deemed to be the record owner of the residence on
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24 January 1, within the meaning of this section, if the deed or other
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1 evidence of ownership of such person, executed on or before January
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2 1, be of record in the office of the county clerk on or before
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3 February 1 immediately following. Despite any provision to the
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4 contrary in this section, if a parent or parents residing and
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5 domiciled in the residence own the residence jointly with one or
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6 more of their children, whether residing together or separated, and
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7 where the record joint ownership of the property is recorded in the
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8 office of the county clerk in accordance with the provisions of this
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9 section, the parent or parents residing and domiciled in the
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10 residence shall be entitled to the entire homestead exemption. A
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11 rural homestead shall not include more than one hundred sixty (160)
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12 acres of land and the improvements thereon. An urban homestead
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13 shall not include any land except the lot or lots, or the unplatted
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14 tract, upon which are located the dwelling, garage, barn, and/or or
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15 other outbuildings necessary or convenient for family use. A
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16 homestead shall include a manufactured home located on land owned by
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17 another if the owner of the manufactured home is the actual
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18 resident, as provided in Section 2812 of this title. Further, a
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19 homestead shall include a fixed structure and improvements that are
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20 affixed to the real property not owned by another if the owner of
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21 the structure and improvements is the actual resident. If a
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22 structure and improvements otherwise meet the requirements of the
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23 homestead, as required in this section, the owner of the structure
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24 and improvements may apply for a homestead exemption.
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1 2. Despite any provision to the contrary in this section, the
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2 person actually owning, residing, and domiciled in the residence as
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3 of the date of a tornado shall be deemed to be the record owner of
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4 the residence on such date, within the meaning of this section, if
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5 the deed or other evidence of ownership of such person, executed on
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6 or before such date, be of record in the office of the county clerk
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7 on or before such date. However, the provisions of this paragraph
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8 shall only apply to any person who is eligible to claim the income
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9 tax credit pursuant to Section 2357.29A of this title with respect
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10 to a tornado or to any person whose primary residence was damaged or
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11 destroyed in a tornado and who purchased or built a new primary
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12 residence at a location within this state other than the location of
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13 the damaged or destroyed residence. For the purposes of this
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14 section, "tornado" means a tornado which occurred in calendar year
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15 2013 or any subsequent tornado for which a Presidential Major
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16 Disaster Declaration was issued.
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17 B. The term "rural homestead" as used herein shall mean and
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18 include any homestead located outside a city or town or outside any
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19 platted subdivision or addition.
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20 C. The term "urban homestead" as used herein shall mean and
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21 include any homestead located within any city or town whether
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22 incorporated or unincorporated, or located within a platted
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23 subdivision or addition, whether such subdivision or addition be a
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1 part of a city or town. In no case shall an urban homestead exceed
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2 in area one (1) acre.
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3 D. For purposes of the provisions of Section 8E and Section 8F
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4 of Article X of the Oklahoma Constitution, if a disabled veteran,
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5 the surviving spouse of a disabled veteran or the surviving spouse
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6 of a person who died while in the line of duty occupies improvements
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7 which are affixed to the real property and record title to such real
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8 property is held by a city or town or an entity formed pursuant to
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9 the charter provisions or ordinances of a city or town or formed
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10 under other provisions of law for the benefit of such city or town,
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11 the improvements shall be considered to be the homestead of such
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12 disabled veteran or the surviving spouse of such disabled veteran
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13 for all purposes related to the homestead exemption authorized by
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14 the provisions of the Ad Valorem Tax Code and the homestead
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15 exemption shall not be denied on the basis that title to such
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16 affixed improvements is held by a disabled veteran or surviving
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17 spouse or an entity formed by them than the city or town which holds
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18 title to the real property consisting of the land to which such
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19 improvements are affixed.
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20 SECTION 3. This act shall become effective November 1, 2026.
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22 60-2-3245 QD 1/15/2026 9:43:18 AM
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Req. No. 3245 Page 6Every fact on this page links to its source, starting with the official bill record.