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1 STATE OF OKLAHOMA
1
2 2nd Session of the 60th Legislature (2026)
2
3 SENATE BILL 2080 By: Alvord
3
4
4
5
5
6 AS INTRODUCED
6
7 An Act relating to government administration;
7 requiring entities that issue building permits to
8 provide weekly notification of issuances to the
8 county assessor; amending 62 O.S. 2021, Sections 854,
9 855, 856, 860, as amended by Section 1, Chapter 145,
9 O.S.L. 2023, and 862 (62 O.S. Supp. 2025, Section
10 860), which relate to the Local Development Act;
10 authorizing the county to administer fees for certain
11 costs; adding certain county assessors to certain
11 membership review committees in a nonvoting capacity;
12 prescribing requirements for district boundaries;
12 requiring certain governing bodies to submit fiscal
13 impact reports to the Oklahoma Department of
13 Commerce; requiring the Department to submit certain
14 report; requiring county assessor to be notified upon
14 approval of certain project plans; amending 68 O.S.
15 2021, Sections 2813, as amended by Section 238,
15 Chapter 282, O.S.L. 2022, 2817.3, 2882, and 2893 (68
16 O.S. Supp. 2025, Section 2813), which relate to the
16 Ad Valorem Tax Code; authorizing certain
17 notifications, applications, letters, and
17 transactional statements to be issued by electronic
18 mail; updating statutory language; providing for
18 codification; and providing an effective date.
19
19
20
20
21 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
21
22 SECTION 1. NEW LAW A new section of law to be codified
22
23 in the Oklahoma Statutes as Section 43-117 of Title 11, unless there
23
24 is created a duplication in numbering, reads as follows:
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Req. No. 3007 Page 1
1 The clerk of any municipality located within the boundaries of a
1
2 county with a population of four hundred fifty thousand (450,000) or
2
3 more according to the most recent Federal Decennial Census or any
3
4 other designated employee or official authorized to issue building
4
5 permits shall electronically submit on a weekly basis copies of
5
6 building permits and certificates to the county assessor for the
6
7 county in which the permit was issued.
7
8 SECTION 2. AMENDATORY 62 O.S. 2021, Section 854, is
8
9 amended to read as follows:
9
10 Section 854. In addition to any other powers conferred by law,
10
11 a city, town or county may exercise any powers necessary to carry
11
12 out the purpose of this act, including power to:
12
13 1. Establish districts and create plans pursuant to the
13
14 provisions of this act;
14
15 2. Cause project plans to be prepared, to approve the plans,
15
16 and to implement the provisions and effectuate the purposes of the
16
17 plans;
17
18 3. Cause bonds to be issued by public entities as provided for
18
19 in Section 863 of this title;
19
20 4. Apportion local taxes or local fees and direct the use of
20
21 local taxes and local fees for the purpose provided for in this act.
21
22 Pursuant to Section 6C of Article X of the Constitution of the State
22
23 of Oklahoma, a direction of apportionment may be prospective and may
23
24 continue for one (1) or more years, and apportioned tax increments
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Req. No. 3007 Page 2
1 may be pledged beyond the current fiscal year to the repayment of
1
2 indebtedness of other public entities, notwithstanding the
2
3 provisions of Section 26 of Article X of the Constitution of the
3
4 State of Oklahoma or any other provisions of law;
4
5 5. Enter into any contracts or agreements determined by the
5
6 governing body to be necessary or convenient to implement the
6
7 provisions and effectuate the purposes of project plans;
7
8 6. Receive, from the federal government or the state, loans and
8
9 grants for, or in aid of a project and to receive contributions from
9
10 any other source to defray project costs;
10
11 7. Grant tax incentives or exemptions in the manner provided
11
12 for in this act;
12
13 8. Acquire by purchase, donation or lease, and own, convey,
13
14 lease, mortgage, or dispose of land and other property, real or
14
15 personal, or rights or interests therein;
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16 9. Clear and improve property acquired by it pursuant to the
16
17 project plan and construct public facilities on it or contract for
17
18 the construction, development, redevelopment, rehabilitation,
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19 remodeling, alteration, or repair of the property;
19
20 10. Cause parks, playgrounds, or schools, including capital
20
21 improvements to public schools, or water, sewer, or drainage
21
22 facilities or any other public improvements which it is otherwise
22
23 authorized to undertake, to be laid out, constructed, or furnished
23
24 in connection with the project;
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Req. No. 3007 Page 3
1 11. Lay out and construct, alter, relocate, change the grade
1
2 of, make specific repairs upon, or discontinue public ways and
2
3 construct sidewalks in, or adjacent to, the project area;
3
4 12. Cause sidewalks, ways for vehicular travel, playgrounds, or
4
5 water, sewer, or drainage facilities and similar improvements to be
5
6 constructed within the project area for the particular benefit of
6
7 the project area or those dwelling or working in it;
7
8 13. Adopt ordinances or resolutions or repeal or modify such
8
9 ordinances or resolutions or establish exceptions to existing
9
10 ordinances and resolutions regulating the design, construction, and
10
11 use of buildings;
11
12 14. Sell, mortgage, lease, transfer, or dispose of any
12
13 property, or interest therein, acquired by it pursuant to the
13
14 project plan for development, redevelopment, or rehabilitation in
14
15 accordance with the plan, upon such terms and conditions determined
15
16 by the governing body to be appropriate for achieving the objectives
16
17 of the project plan; provided, in the event of disposition by lease
17
18 or sublease to a lessee not entitled to a tax exemption, the
18
19 improvements placed thereon shall not be entitled to a tax
19
20 exemption;
20
21 15. Incur project costs;
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22 16. Designate a public entity to exercise the powers enumerated
22
23 in this section, except paragraphs 1, 4 and 7 of this section;
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24 17. Invest project revenues as provided in this act;
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Req. No. 3007 Page 4
1 18. Administer fees for the county assessor for the
1
2 administration of project plans from entities within incentive and
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3 increment districts to cover costs; and
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4 18. 19. Do all things necessary or convenient to carry out the
4
5 powers granted in this act and otherwise authorized by the laws of
5
6 this state.
6
7 SECTION 3. AMENDATORY 62 O.S. 2021, Section 855, is
7
8 amended to read as follows:
8
9 Section 855. A. Prior to the adoption and approval of a
9
10 project plan and the ordinance or resolution required under Section
10
11 856 of this title and prior to the public hearing required under
11
12 Section 859 of this title, the governing body shall appoint a review
12
13 committee to review and make a recommendation concerning the
13
14 proposed district, plan or project. The membership of the review
14
15 committee shall consist of the following: a representative of the
15
16 governing body who shall serve as chairperson;, a representative of
16
17 the planning commission having jurisdiction over the proposed
17
18 district;, a representative designated by each taxing jurisdiction
18
19 within the proposed district whose ad valorem taxes might be
19
20 impacted according to the plan;, the county assessor, or his or her
20
21 appointee, of any county within the proposed district to serve as a
21
22 non-voting member, and three members representing the public at
22
23 large and selected by the other committee members from a list of
23
24 seven names submitted by the chairperson of the review committee;
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Req. No. 3007 Page 5
1 provided, at least one of the members representing the public at
1
2 large shall be a representative of the business community in the
2
3 city, town, or county considering the proposed plan and project, and
3
4 if a proposed plan objective is development of principally
4
5 commercial retail, such representative shall be either a retailer or
5
6 a representative of a retail organization.
6
7 B. The review committee shall consider and make its findings
7
8 and recommendations to the governing body with respect to the
8
9 conditions establishing the eligibility of the proposed district.
9
10 The review committee recommendations shall include the analysis used
10
11 to project revenues over the life of the project plan, the effect on
11
12 the taxing entities and the appropriateness of the approval of the
12
13 proposed plan and project. The review committee may recommend that
13
14 the project plan be approved, denied or approved subject to
14
15 conditions set forth by the committee.
15
16 C. Prior to approval by the governing body, the review
16
17 committee shall consider and determine whether the proposed plan and
17
18 project will have a financial impact on any taxing jurisdiction and
18
19 business activities within the proposed district and shall report
19
20 its findings to the governing body. Such considerations shall be
20
21 concurrent with or subsequent to the review and consideration of the
21
22 committee provided for in subsection B of this section. The
22
23 approval of any district plan or project by the governing body shall
23
24 address any findings of such impact by the review committee.
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Req. No. 3007 Page 6
1 D. In the event of any changes in the area to be included in
1
2 the proposed district or any substantial changes in the proposed
2
3 plan and project or for any other reason deemed appropriate by the
3
4 governing body, the review committee shall consider and may modify
4
5 its findings and recommendations made pursuant to the provisions of
5
6 subsection B of this section.
6
7 E. Approval of the proposed district or the proposed plan or
7
8 project by the governing body which is in accord with the
8
9 recommendation of the review committee shall be by a majority vote
9
10 of the governing body. Such approval which is not in accord with
10
11 the recommendations and/or conditions set forth by the review
11
12 committee shall be by a two-thirds (2/3) majority vote.
12
13 F. Meetings of the review committee shall be subject to the
13
14 Oklahoma Open Meeting Act. Any information relating to the
14
15 marketing plans, financial statements, trade secrets or any other
15
16 proprietary information submitted to the review committee by a
16
17 person or entity seeking adoption and approval of a proposed
17
18 district, plan or project shall be confidential, except to the
18
19 extent that the person or entity which provided the information
19
20 consents to disclosure. Executive sessions may be held to discuss
20
21 such information if deemed necessary by the review committee.
21
22 SECTION 4. AMENDATORY 62 O.S. 2021, Section 856, is
22
23 amended to read as follows:
23
24
24
Req. No. 3007 Page 7
1 Section 856. A. The governing body shall designate and adopt
1
2 the proposed boundaries of any district and the proposed boundaries
2
3 of any project area. Except as otherwise provided in this
3
4 subsection, any districts created by a city or town shall be
4
5 confined to that territory within the corporate limits of such city
5
6 or town and any districts created by a county shall be confined to
6
7 that territory within the unincorporated areas of the county. Any
7
8 city, town or county may by agreement jointly create a district with
8
9 another entity. District boundaries shall be defined by legal
9
10 descriptions. The governing body shall be prohibited from adopting
10
11 proposed boundaries that divide individual properties.
11
12 B. Upon the adoption and approval of the project plan, the
12
13 governing body shall adopt an ordinance or resolution, whichever is
13
14 applicable, which:
14
15 1. Describes the boundaries of districts and project areas
15
16 sufficiently definite to identify with ordinary and reasonable
16
17 certainty the territory included in them;
17
18 2. Creates the district as of a date provided in it or defers
18
19 determination of such date, provided such date must be no more than
19
20 ten (10) years after the date of approval of the project plan;
20
21 3. Assigns a name to the district for identification purposes.
21
22 The first district created shall be known as either an Incentive
22
23 District or Increment District Number One, City, Town or County of
23
24 __________, whichever is applicable. Each subsequently created
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Req. No. 3007 Page 8
1 district shall be appropriately named and shall be assigned the next
1
2 consecutive number; and
2
3 4. Contains findings that:
3
4 a. the project area or district meets at least one of the
4
5 following criteria:
5
6 (1) is a reinvestment area,
6
7 (2) is a historic preservation area,
7
8 (3) is an enterprise area, or
8
9 (4) is a combination of the areas specified in
9
10 divisions (1), (2) and (3) of this subparagraph,
10
11 b. the improvement of the area is likely to enhance the
11
12 value of other real property in the area and to
12
13 promote the general public interest. It shall not be
13
14 necessary to identify the specific parcels meeting the
14
15 criteria,
15
16 c. the guidelines specified in paragraphs 1 and 2 of
16
17 Section 852 of this title shall be followed,
17
18 d. the aggregate net assessed value of the taxable
18
19 property in all districts as determined pursuant to
19
20 Section 862 of this title within the city or town
20
21 shall not exceed twenty-five percent (25%) of the
21
22 total net assessed value of taxable property within
22
23 the city or town for cities or towns having a
23
24 population of fifty thousand (50,000) or more or shall
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Req. No. 3007 Page 9
1 not exceed thirty-five percent (35%) of the total net
1
2 assessed value of taxable property within the city or
2
3 town for cities or towns having a population of less
3
4 than fifty thousand (50,000),
4
5 e. for projects approved by a county, the aggregate net
5
6 assessed value of the taxable property in all
6
7 districts as determined pursuant to Section 862 of
7
8 this title within the county shall not exceed fifteen
8
9 percent (15%) of the total net assessed value of the
9
10 taxable property within the county,
10
11 f. the aggregate net assessed value of the taxable
11
12 property in all districts as determined pursuant to
12
13 Section 862 of this title within the city, the town or
13
14 the county shall not exceed twenty-five percent (25%)
14
15 of the total net assessed value of any affected school
15
16 district located within the city, town or county, and
16
17 g. the land area of this district and all other districts
17
18 within the city, the town or the county shall not
18
19 exceed twenty-five percent (25%) of the total land
19
20 area of the city, the town or the county.
20
21 For districts that are wholly or partially comprised or become
21
22 comprised of industries operating under NAICS code 518210, the
22
23 provisions of subparagraphs d through g of this paragraph shall not
23
24 apply.
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Req. No. 3007 Page 10
1 C. It is the intention of the Legislature in adopting the Local
1
2 Development Act that no long-term contractual obligation be created
2
3 by the mere adoption of an ordinance or resolution establishing an
3
4 increment district. Notwithstanding any provision contained in an
4
5 ordinance, resolution or project plan, an ordinance or resolution
5
6 establishing an increment district shall constitute a legislative
6
7 act and may be repealed, modified or amended at any time during the
7
8 term of the increment district, by subsequent action of the
8
9 governing body except as otherwise authorized pursuant to Sections
9
10 854 and 863 of this title; provided, however, that no such ordinance
10
11 shall be repealed, modified or amended during the time that any
11
12 bonds payable from incremental revenues are outstanding without the
12
13 consent of the bondholders, if such bonds are issued pursuant to the
13
14 provisions of Article X, Section 35 of the Oklahoma Constitution
14
15 following its amendment by State Question No. 693.
15
16 D. However, nothing in the Local Development Act shall restrict
16
17 the ability of:
17
18 1. Any city, town or county to:
18
19 a. issue debt in accordance with the applicable
19
20 provisions of Article X of the Oklahoma Constitution,
20
21 and any statutes enacted in connection therewith, and
21
22 b. use incremental revenues derived from an increment
22
23 district to pay principal, interest or premium
23
24 associated with such indebtedness; or
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Req. No. 3007 Page 11
1 2. Any public entity, other than a city, town or county, to:
1
2 a. issue tax apportionment bonds or notes in accordance
2
3 with Section 863 of this title or to issue other types
3
4 of revenue bonds or notes in accordance with other
4
5 applicable provisions of Oklahoma law, and
5
6 b. use incremental revenues derived from an increment
6
7 district to pay principal, interest or premium
7
8 associated with such indebtedness.
8
9 SECTION 5. AMENDATORY 62 O.S. 2021, Section 860, as
9
10 amended by Section 1, Chapter 145, O.S.L. 2023 (62 O.S. Supp. 2025,
10
11 Section 860), is amended to read as follows:
11
12 Section 860. A. A project plan may contain a provision that
12
13 certain local taxes may be subject to incentives or may be exempted
13
14 in reinvestment areas, historic preservation areas, or enterprise
14
15 areas.
15
16 B. The governing body may grant incentives or exemptions from
16
17 local taxation only on the new investment made. No ad valorem tax
17
18 incentives or exemptions may be granted on the value of property
18
19 which has been assessed or which is subject to assessment prior to
19
20 the adoption of the project plan. No ad valorem tax incentives or
20
21 exemptions authorized in this section may be granted for retail
21
22 establishments. If a retail establishment is located in property
22
23 which otherwise qualifies for an incentive or exemption pursuant to
23
24 this section, the incentive or exemption shall not be allowed for
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Req. No. 3007 Page 12
1 that portion of the property used for such retail establishment. As
1
2 used in this subsection, "retail establishment" shall not include an
2
3 establishment that provides lodging including, but not limited to, a
3
4 hotel, apartment hotel, public rooming house, or motel. No ad
4
5 valorem tax incentives or exemptions authorized in this section may
5
6 be granted if the property is located in an increment district or as
6
7 long as the property is subject to the ad valorem tax exemption for
7
8 new or expanding manufacturing facilities as authorized by Section
8
9 6B of Article X of the Oklahoma Constitution. In the event of
9
10 disposition by lease or sublease to a lessee not entitled to an ad
10
11 valorem tax exemption, the improvements placed thereon shall not be
11
12 entitled to an ad valorem tax exemption provided for in Section 850
12
13 et seq. of this title. Except as otherwise provided by this
13
14 subsection, the incentives, or exemptions, which may be full or
14
15 partial, may be granted for a period not to exceed five (5) years.
15
16 With respect to an establishment, the business of which is described
16
17 by U.S. Industry Number 518210 of the North American Industry
17
18 Classification System (NAICS) Manual, 2017 revision, such incentives
18
19 or exemptions may be granted for a period not to exceed twenty-five
19
20 (25) years.
20
21 C. No incentives or exemptions may be granted to any business
21
22 or firm that is relocating from within the state and is subject to
22
23 or in the process of recruitment by two or more governmental
23
24 entities within the state unless the governmental entity in which
24
Req. No. 3007 Page 13
1 the business or firm does not locate adopts a resolution giving
1
2 their its approval to the granting of incentives or exemptions to
2
3 the business or firm locating in the competing governmental entity.
3
4 No incentives or exemptions may be granted to an out-of-state
4
5 business or firm that is subject to or in the process of recruitment
5
6 by two or more governmental entities within the state except as
6
7 otherwise provided for in this subsection. The prohibition against
7
8 incentives or exemptions to a business or firm relocating within the
8
9 state may be waived upon application by the governing body to, and
9
10 approval of, the Director Chief Executive Officer of the Oklahoma
10
11 Department of Commerce. In order for the Director Chief Executive
11
12 Officer to approve the waiver, the Director Chief Executive Officer
12
13 must find that the incentives or exemptions are necessary and
13
14 sufficient to attract the business or firm and that the benefits
14
15 generated by the business location outweigh the costs of the
15
16 business location.
16
17 D. A project plan may contain a provision that ad valorem taxes
17
18 may be exempted in a commercial historic preservation area that is
18
19 adjacent to and serves designated historical residential areas for
19
20 neighborhood commercial preservation purposes in order for the
20
21 neighborhood to retain its basic character and scale. No ad valorem
21
22 tax exemption may be granted on the value of property which has been
22
23 assessed or which is subject to assessment prior to the adoption of
23
24 the project plan. No ad valorem tax exemption shall be granted
24
Req. No. 3007 Page 14
1 pursuant to the provisions of this subsection for single-family
1
2 residences. The governing body may grant the exemption only on the
2
3 increase in value of the property. The exemptions may be granted
3
4 for a specific period of time as determined by a written agreement
4
5 between the property owners of the area and the governing body and
5
6 may be renewed. Uses of the property eligible for this exemption
6
7 may include, but not be limited to, commercial, office, or
7
8 multifamily residential use.
8
9 E. For increment districts in operation for nine (9) months or
9
10 more, on or before the ninetieth day following the end of each
10
11 fiscal year, the governing body of a city, town, or county shall
11
12 submit a report to the Oklahoma Department of Commerce. The
12
13 Department shall provide a copy of the report to any member of the
13
14 public upon request. The disclosure report shall include the
14
15 following information:
15
16 1. The amount and source of revenue captured and apportioned
16
17 pursuant to the project plan;
17
18 2. The amount and purpose of expenditures;
18
19 3. The amount of principal and interest due on outstanding
19
20 bonded indebtedness;
20
21 4. The tax increment base and current captured appraised value
21
22 or the other local tax or fee collections retained by the area;
22
23 5. The captured appraised value or the other local tax or fee
23
24 collections shared by the city, town, or county and other taxing
24
Req. No. 3007 Page 15
1 entities, the total amount of tax increments received, and any
1
2 additional information necessary to demonstrate compliance with the
2
3 plan adopted by the city, town, or county;
3
4 6. The name of the person who is currently in charge of the
4
5 implementation of the plan; and
5
6 7. The names of the persons who have disclosed an interest as
6
7 required pursuant to Section 857 of this title and the interest
7
8 disclosed.
8
9 F. For those incentive districts in operation for nine (9)
9
10 months or more, on or before the ninetieth day following the end of
10
11 each fiscal year, the governing body of a city, town, or county
11
12 shall submit a report to the Oklahoma Department of Commerce. The
12
13 Department shall provide a copy of the report to any member of the
13
14 public upon request. The disclosure report shall include the
14
15 following information:
15
16 1. The parties receiving incentives or exemptions;
16
17 2. A general description of the property and the improvements
17
18 to be made;
18
19 3. The portion and fair market value of the property to be
19
20 exempted or that portion of the local taxes to be subject to
20
21 incentives or to be exempted;
21
22 4. The duration of the incentives or exemptions;
22
23 5. Any additional information necessary to demonstrate
23
24 compliance with the tax incentives or exemptions;
24
Req. No. 3007 Page 16
1 6. The name of the person who is currently in charge of the
1
2 implementation of the plan; and
2
3 7. The names of the persons who have disclosed an interest as
3
4 required pursuant to Section 857 of this title and the interest
4
5 disclosed.
5
6 G. The governing body granting any exemption or incentive
6
7 pursuant to the provisions of this section shall annually submit a
7
8 fiscal impact report electronically to the Oklahoma Department of
8
9 Commerce. The Department shall annually submit a report
9
10 electronically containing such fiscal impacts to the Governor, the
10
11 President Pro Tempore of the Senate, and the Speaker of the House of
11
12 Representatives.
12
13 SECTION 6. AMENDATORY 62 O.S. 2021, Section 862, is
13
14 amended to read as follows:
14
15 Section 862. A. Upon approval of a project plan containing
15
16 apportionment financing as provided in Section 861 of this title,
16
17 the county assessor shall be notified and, within ninety (90) days,
17
18 determine the total assessed value of all taxable real property and
18
19 all taxable personal property within the boundaries of an increment
19
20 district which shall be certified by the assessor as the "base
20
21 assessed value".
21
22 B. Any school district located within the boundaries of an
22
23 increment district may file a protest with the governing body of the
23
24 city, town or county as to the amount certified by the county
24
Req. No. 3007 Page 17
1 assessor as the "base assessed value" of the increment district.
1
2 Such protest shall be filed within thirty (30) days after the "base
2
3 assessed value" is certified by the county assessor. The governing
3
4 body of the city, town or county shall notify the county assessor of
4
5 the protest. Within thirty days after being notified of the
5
6 protest, the county assessor shall redetermine the total assessed
6
7 value of all taxable real property and all taxable personal property
7
8 within the boundaries of the increment district and shall certify to
8
9 the governing body of the city, town or county the redetermined
9
10 amount as the "base assessed value" of that district.
10
11 C. After the county assessor has certified the "base assessed
11
12 value" of the taxable real property and the taxable personal
12
13 property in such increment district, then in respect to every taxing
13
14 jurisdiction receiving taxes levied in the increment district, the
14
15 county assessor or any other official required by law to ascertain
15
16 the amount of the equalized assessed value of all taxable property
16
17 within such increment district for the purpose of computing the tax
17
18 levy to be extended upon taxable property within such increment
18
19 district, for the purpose of calculating the general state school
19
20 aid formula, or for the purpose of computing any debt limitation,
20
21 shall in every year that the tax apportionment is in effect
21
22 ascertain the amount of value of taxable property in such increment
22
23 district by including in such amount the certified "base assessed
23
24 value" of all taxable real property and all taxable personal
24
Req. No. 3007 Page 18
1 property in such increment district in lieu of the equalized
1
2 assessed value of all taxable real property and all taxable personal
2
3 property in such increment district. The tax levy determined shall
3
4 be extended to the current equalized assessed value of all property
4
5 in the increment district in the same manner as the tax levy is
5
6 extended to all other taxable property in the increment district.
6
7 The method of extending taxes established under the provisions of
7
8 this section shall terminate when the governing body adopts an
8
9 ordinance or resolution dissolving the tax apportionment financing.
9
10 The provisions of this act shall not be construed as relieving
10
11 property owners within an increment district from paying a uniform
11
12 rate of taxes upon the current equalized assessed value of their
12
13 taxable property as required by Section 5 of Article X of the
13
14 Oklahoma Constitution.
14
15 SECTION 7. AMENDATORY 68 O.S. 2021, Section 2813, as
15
16 amended by Section 238, Chapter 282, O.S.L. 2022 (68 O.S. Supp.
16
17 2025, Section 2813), is amended to read as follows:
17
18 Section 2813. A. On the first day of January of each year, the
18
19 county assessor of the county in which a manufactured home is
19
20 located shall list, assess and tax such manufactured home as
20
21 required by the provisions of Section 2812 of this title and the Ad
21
22 Valorem Tax Code.
22
23 B. In addition to the other requirements prescribed by law for
23
24 the listing and assessing of real property pursuant to the
24
Req. No. 3007 Page 19
1 provisions of the Ad Valorem Tax Code, when listing the value of
1
2 real property on which a manufactured home is located and owned by
2
3 the person owning the manufactured home and when listing the value
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4 of the improvements thereon, the county assessor shall separately
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5 describe and identify the value of the manufactured home apart from
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6 other real property and the value of the other improvements thereon.
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7 The value of the real property, the manufactured home, and the other
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8 improvements shall be shown separately.
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9 C. Except as authorized by subsection E of this section, when a
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10 manufactured home is moved, or whenever title to a manufactured home
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11 is transferred, any county treasurer shall collect all ad valorem
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12 taxes due for the current calendar year and all delinquent taxes due
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13 and owing prior to the change of title or location and shall issue a
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14 receipt of taxes paid, which shall be a Form 936, and a tax payment
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15 decal. These transactions may be handled by mail, electronic mail,
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16 or facsimile transmission at the option of the taxpayer, except for
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17 tax payments which shall be handled either by mail or in person.
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18 D. After issuance of a receipt of taxes paid and a decal
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19 pursuant to the provisions of subsection C of this section and after
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20 notification by the county treasurer of such payment, the county
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21 assessor of the county in which the manufactured home is located
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22 shall furnish to the county assessor of the county where the
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23 manufactured home is to be located, the following information:
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24 1. The name of the owner of the manufactured home;
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Req. No. 3007 Page 20
1 2. The serial number or identification number of the
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2 manufactured home;
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3 3. The registration number given to the manufactured home by
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4 Service Oklahoma;
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5 4. The address or legal description where the manufactured home
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6 is to be located;
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7 5. The actual retail selling price of the manufactured home,
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8 excluding Oklahoma state taxes; and
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9 6. Any other information necessary to enable the county
9
10 assessor to list and assess the proper ad valorem taxes for the
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11 manufactured home for the following year.
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12 E. 1. When lawfully repossessing a manufactured home which has
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13 been listed and assessed as real property pursuant to the provisions
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14 of subsection A of Section 2812 of this title, a holder of a
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15 perfected security interest in the home is authorized to pay the ad
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16 valorem taxes for the full current year and any registration fees or
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17 ad valorem taxes which may be due for any prior year on the
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18 manufactured home based on the assessed value of the home pursuant
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19 to the provisions of subsection B of this section apart from other
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20 real property and the other improvements thereon. When lawfully
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21 repossessing a manufactured home which has been listed and assessed
21
22 as personal property pursuant to the provisions of subsection B of
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23 Section 2812 of this title, a holder of a perfected security
23
24 interest in the home is authorized to pay the ad valorem taxes for
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Req. No. 3007 Page 21
1 the full current year and any registration fees or ad valorem taxes
1
2 which may be due for any prior years. The county treasurer shall
2
3 issue a receipt of taxes paid to said holder and a decal showing the
3
4 payment of such taxes. Such receipt shall be issued notwithstanding
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5 the existence of a tax sale certificate issued as a result of a tax
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6 sale to a purchaser of property upon which a manufactured home is
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7 located and for which the holder of a perfected security interest
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8 makes payment as authorized by this subsection. Such receipt shall
8
9 be issued if the procedures prescribed by Section 3106 of this title
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10 are followed. If a tax sale certificate has been issued as required
10
11 by law and the notice of sale contained the statement concerning the
11
12 right of a secured party to repossess the manufactured home, the
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13 amount of taxes paid by the holder of the security interest shall be
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14 refunded to the holder of the tax sale certificate. The receipt
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15 shall be evidence of payment of the ad valorem taxes for purposes of
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16 obtaining a permit. Service Oklahoma shall issue a permit
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17 immediately to the holder of a perfected security interest or
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18 licensed representative thereof, if the holder or representative is
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19 bonded by the state, to move the manufactured home to a secure
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20 location with a repossession affidavit. However, all excise taxes
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21 and ad valorem taxes due on such a manufactured home shall be
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22 required to be paid within thirty (30) days of the issuance of the
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23 permit. A certificate of title for a manufactured home shall not be
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24 issued pursuant to a repossession prior to the furnishing of proof
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Req. No. 3007 Page 22
1 satisfactory to Service Oklahoma or the licensed operator that all
1
2 ad valorem taxes due have been paid. If the home is subject to
2
3 registration pursuant to the provisions of the Oklahoma Vehicle
3
4 License and Registration Act, the holder of a perfected security
4
5 interest in a manufactured home may repossess the manufactured home
5
6 and transport the manufactured home within the state for the purpose
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7 of securing the property after registering the manufactured home
7
8 pursuant to the provisions of Section 1113 or 1117 of Title 47 of
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9 the Oklahoma Statutes.
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10 2. The county assessor shall issue a special waiver and a
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11 commercial move affidavit for the second through the sixth day of
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12 the first month of the following year to allow a manufactured home
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13 which is used for commercial purposes to be moved during the first
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14 five (5) days in January without a Form 936 or a tax decal. All
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15 registration fees, excise taxes or ad valorem taxes due on the
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16 manufactured home shall be required to be paid within thirty (30)
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17 days of the issuance of the special waiver and commercial move
17
18 affidavit. A business entity applying for a special waiver and a
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19 commercial move affidavit pursuant to this paragraph shall provide
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20 the county assessor with the information required by subsection B of
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21 Section 14-103D of Title 47 of the Oklahoma Statutes. No individual
21
22 county assessor shall issue any business entity more than ten
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23 special waivers and commercial move affidavits in a calendar year.
23
24 As used in this paragraph, "manufactured home used for commercial
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Req. No. 3007 Page 23
1 purposes" means a manufactured home owned by any lawfully recognized
1
2 business entity the primary purpose of which is to provide temporary
2
3 housing for the employees or contractors of such business entity.
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4 F. 1. The decal shall be affixed to the manufactured home
4
5 license plate as evidence of the ad valorem tax paid and shall
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6 remain on the license plate, which shall be affixed to the exterior
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7 of the manufactured home, while the manufactured home is in transit.
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8 2. It shall be a misdemeanor for any person to transport or
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9 cause to be transported a manufactured home without the decal
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10 affixed as required by this section or without a special waiver and
10
11 affidavit as provided in subsection E of this section.
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12 3. The decal issued pursuant to subsection C of this section
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13 shall be of such size, color, design and numbering as Service
13
14 Oklahoma may direct. The tax payment decals shall be made with
14
15 reflectionized material so as to provide effective and dependable
15
16 brighteners during the service period for which the tax payment
16
17 decal is issued. Service Oklahoma shall issue such tax payment
17
18 decals to the various county treasurers of the state in order for a
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19 manufactured home owner or repossessor to move the manufactured
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20 home.
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21 SECTION 8. AMENDATORY 68 O.S. 2021, Section 2817.3, is
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22 amended to read as follows:
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23 Section 2817.3. A. As used in subsection E of Section 2817 of
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24 this title, "facility, device or method for the desulphurization of
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Req. No. 3007 Page 24
1 gasoline or diesel fuel" means any structure, building,
1
2 installation, excavation, machinery, equipment or device and any
2
3 attachment or addition to or reconstruction, replacement or
3
4 improvement of that property, that is used, constructed, acquired or
4
5 installed on or after January 1, 2003, wholly or partly to meet or
5
6 exceed rules adopted by the Oklahoma Environmental Quality Board, or
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7 by the United States Environmental Protection Agency with respect to
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8 any program which has been delegated to the Department of
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9 Environmental Quality for the prevention, monitoring, control or
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10 reduction of the amount of sulfur in gasoline or diesel fuel. This
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11 definition shall not apply to a motor vehicle.
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12 B. In applying for an exclusion of property under the
12
13 provisions of subsection E of Section 2817 of this title, a person
13
14 seeking the exclusion shall present in a request to the Executive
14
15 Director of the Department of Environmental Quality information
15
16 detailing:
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17 1. The anticipated environmental benefits from the installation
17
18 of the facility, device or method for the desulphurization of
18
19 gasoline or diesel fuel;
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20 2. The estimated cost of the facility, device or method; and
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21 3. The purpose of the installation of such facility, device or
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22 method and the proportion of the installation that is such a
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23 facility, device or method.
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1 C. Following submission of the information required by
1
2 subsection B of this section, the Executive Director of the
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3 Department of Environmental Quality shall determine if the facility,
3
4 device or method is used wholly as a facility, device or method for
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5 the desulphurization of gasoline or diesel fuel. As soon as
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6 practicable, the Executive Director shall send notice by regular
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7 mail or electronic mail to the Director of the Ad Valorem Division
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8 of the Oklahoma Tax Commission that the person has applied for a
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9 determination under this section. If the Executive Director
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10 determines that the facility, device or method is used wholly for
10
11 the desulphurization of gasoline or diesel fuel, the Executive
11
12 Director shall issue a letter by mail or electronic mail to the
12
13 person stating that determination and the proportion of the
13
14 installation that is a facility, device or method for the
14
15 desulphurization of gasoline or diesel fuel.
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16 D. The Department of Environmental Quality may charge a person
16
17 seeking a determination under the provisions of this section an
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18 additional fee not to exceed its administrative costs for processing
18
19 the information, making the determination and issuing the letter
19
20 required by this section. The Environmental Quality Board may adopt
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21 rules to implement this section.
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22 E. A person seeking an exclusion under this section shall
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23 provide to the county assessor or the Director of the Ad Valorem
23
24 Division of the Oklahoma Tax Commission a copy of the letter by mail
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Req. No. 3007 Page 26
1 or electronic mail issued by the Executive Director of the
1
2 Department of Environmental Quality under subsection C of this
2
3 section. The county assessor or the Director of the Ad Valorem
3
4 Division of the Tax Commission shall accept the copy of the letter
4
5 by mail or electronic mail from the Executive Director as conclusive
5
6 evidence that the facility, device or method is used wholly for the
6
7 desulphurization of gasoline or diesel fuel. The county assessor or
7
8 the Director of the Ad Valorem Division of the Tax Commission shall
8
9 further determine if the property for which the exclusion is sought
9
10 is qualified as provided in subsection E of Section 2817 of this
10
11 title.
11
12 F. The exclusion provided by this section, once allowed, need
12
13 not be applied for subsequent years, and the exclusion applies to
13
14 the property until it changes ownership or the qualification of the
14
15 property for the exclusion changes. However, the county assessor or
15
16 the Director of the Ad Valorem Division of the Tax Commission may
16
17 require a person allowed an exclusion in a prior year to file a new
17
18 application to confirm the current qualification for the exclusion
18
19 by delivering a written notice that a new application is required,
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20 accompanied by an appropriate application form, to the person
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21 previously allowed the exclusion.
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22 SECTION 9. AMENDATORY 68 O.S. 2021, Section 2882, is
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23 amended to read as follows:
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24
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Req. No. 3007 Page 27
1 Section 2882. A. In any case where the State Board of
1
2 Equalization, in the equalization of property locally assessed,
2
3 shall make its determination that the ratio of the assessed value of
3
4 real property within the county to the fair cash value of said real
4
5 property does not comply with the legal requirements for the level
5
6 of assessment, or does not comply with the legal requirements for
6
7 the uniformity of assessment then the State Board shall notify, by
7
8 mail or electronic mail, the board of county commissioners of said
8
9 county, and the county assessor, giving the ratio determined and the
9
10 percentage valuation increase or decrease the county must achieve
10
11 during the next assessment period or the action required for
11
12 compliance with any applicable order for assessment uniformity.
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13 B. The district attorney, acting under direction of the board
13
14 of county commissioners and for the entire taxpaying public of the
14
15 county shall have twenty (20) days from date of such notice to the
15
16 board of county commissioners and the county assessor in which to
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17 file with the Clerk of the Court of Tax Review a written complaint
17
18 specifying grievances and the pertinent facts in relation thereto in
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19 ordinary and concise language and without repetition, and in such
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20 manner as to enable a person of common understanding to know what is
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21 intended. The board of county commissioners shall cause a notice of
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22 the order for a valuation increase or decrease made by the State
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23 Board of Equalization to be published in at least one (1) newspaper
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24 of general circulation within the county at least one (1) time each
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Req. No. 3007 Page 28
1 week for two (2) consecutive weeks. Such notice by publication
1
2 shall constitute sufficient notice to any taxpayer within such
2
3 county of the possible increase or decrease in the valuation of
3
4 property owned by the taxpayer located within such county. No
4
5 individual valuation increase or decrease notice shall be required
5
6 to be mailed, electronically mailed, or delivered to an affected
6
7 taxpayer as a result of the implementation of an order for an
7
8 increase or decrease in valuation issued by the State Board of
8
9 Equalization.
9
10 C. After the filing of a complaint as provided for in
10
11 subsection B of this section the State Board of Equalization shall
11
12 have fifteen (15) days within which to file an answer. The Court of
12
13 Tax Review shall set a date of hearing within sixty (60) days of the
13
14 date of the notice which caused the filing of the complaint. The
14
15 Court of Tax Review shall be authorized and empowered to take
15
16 evidence pertinent to said complaint, and for that purpose, is
16
17 authorized to compel the attendance of witnesses and the production
17
18 of books, records and papers by subpoena, and to confirm, correct or
18
19 adjust the order of the State Board of Equalization, as required by
19
20 law.
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21 D. At the time of hearing upon a complaint filed pursuant to
21
22 this section, the State Board of Equalization shall bear the burden
22
23 of proof of supporting its action which is the subject matter of the
23
24 complaint.
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Req. No. 3007 Page 29
1 E. Either the State Board of Equalization or the party filing a
1
2 complaint pursuant to this section may appeal the decision of the
2
3 Court of Tax Review by filing a notice of intent to appeal with the
3
4 Clerk of the Court of Tax Review within ten (10) calendar days of
4
5 the date the final decision is rendered. Appeal shall be made to
5
6 the Oklahoma Supreme Court which shall affirm the decision of the
6
7 Court of Tax Review if supported by competent evidence.
7
8 SECTION 10. AMENDATORY 68 O.S. 2021, Section 2893, is
8
9 amended to read as follows:
9
10 Section 2893. The county assessor shall examine each
10
11 application for homestead exemption filed with him and shall
11
12 determine whether or not such application should be approved or
12
13 rejected and if approved, determine the amount of the exemption. If
13
14 the application is approved, he shall mark the same "approved" and
14
15 show thereon the amount of exemption allowed and make the proper
15
16 deduction upon his assessment rolls. In case he finds that the
16
17 exemption should not be allowed by reason of not being in conformity
17
18 to law, he shall mark the application "rejected" and state thereon
18
19 the reason for such rejection. In any case where the county
19
20 assessor disallows or reduces an application for exemption, he shall
20
21 notify the applicant of his action by mailing written notice to him
21
22 at the address shown in the application, which notice shall be on
22
23 forms prescribed by the Oklahoma Tax Commission. All applications
23
24 for exemption, showing thereon the action of the county assessor,
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Req. No. 3007 Page 30
1 shall be delivered electronically submitted to the county board of
1
2 equalization on or before the fourth Monday of April of each year.
2
3 SECTION 11. This act shall become effective November 1, 2026.
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Req. No. 3007 Page 31Every fact on this page links to its source, starting with the official bill record.