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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 2146 By: Paxton
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6 AS INTRODUCED
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7 An Act relating to ad valorem taxation; amending 68
7 O.S. 2021, Section 2888, which relates to homestead
8 exemption; modifying definitions; providing exception
8 to limitation on the acreage of certain homestead;
9 updating statutory language; and providing an
9 effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2888, is
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14 amended to read as follows:
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15 Section 2888. A. 1. The term "homestead", as used in the
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16 provisions of the Ad Valorem Tax Code governing homestead
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17 exemptions, shall mean and include the actual residence of a natural
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18 person who is a citizen of this state, provided the record actual
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19 ownership of such residence be vested in such natural person
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20 residing and domiciled thereon. Any single person of legal age,
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21 married couple and their minor child or children or the minor child
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22 or children of a deceased person, whether residing together or
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23 separated, or surviving spouse shall be allowed under Section 2801
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24 et seq. of this title only one homestead exemption in this state.
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1 No person or the family of such person shall be required to be
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2 domiciled thereon if such person is in the armed service of the
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3 United States in time of war or during a state of national emergency
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4 as declared by the Congress or the President of the United States,
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5 and such person shall not be required to be domiciled thereon in
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6 order to assert or claim the exemption provided in Section 2889 of
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7 this title, and such exemption may be claimed by any agent of, or
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8 member of the family of, such person. The surviving spouse and/or
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9 and minor children of a deceased person shall be considered record
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10 owners of the homestead where the title of record in the office of
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11 the county clerk on January 1 is in the name of the deceased, but in
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12 all other cases the deed or other evidence of ownership must shall
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13 be of record in the office of the county clerk on January 1 in order
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14 for any person to be qualified as the record owner. However, a
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15 natural person actually owning, residing, and domiciled in the
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16 residence on January 1 shall be deemed to be the record owner of the
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17 residence on January 1, within the meaning of this section, if the
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18 deed or other evidence of ownership of such person, executed on or
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19 before January 1, be of record in the office of the county clerk on
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20 or before February 1 immediately following. Despite any provision
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21 to the contrary in this section, if a parent or parents residing and
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22 domiciled in the residence own the residence jointly with one or
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23 more of their children, whether residing together or separated, and
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24 where the record joint ownership of the property is recorded in the
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1 office of the county clerk in accordance with the provisions of this
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2 section, the parent or parents residing and domiciled in the
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3 residence shall be entitled to the entire homestead exemption. A
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4 rural homestead shall not include more than one hundred sixty (160)
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5 acres of land and the improvements thereon, except for homesteads
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6 that include any land classified as agricultural land or land
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7 classified with a use category, as defined in Section 2802 of this
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8 title, that is agricultural use. An urban homestead shall not
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9 include any land except the lot or lots, or the unplatted tract,
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10 upon which are located the dwelling, garage, barn and/or and other
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11 outbuildings necessary or convenient for family use.
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12 2. Despite any provision to the contrary in this section, the
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13 person actually owning, residing, and domiciled in the residence as
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14 of the date of a tornado shall be deemed to be the record owner of
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15 the residence on such date, within the meaning of this section, if
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16 the deed or other evidence of ownership of such person, executed on
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17 or before such date, be of record in the office of the county clerk
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18 on or before such date. However, the provisions of this paragraph
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19 shall only apply to any person who is eligible to claim the income
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20 tax credit pursuant to Section 2357.29A of this title with respect
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21 to a tornado or to any person whose primary residence was damaged or
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22 destroyed in a tornado and who purchased or built a new primary
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23 residence at a location within this state other than the location of
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24 the damaged or destroyed residence. For the purposes of this
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1 section, "tornado" means a tornado which occurred in calendar year
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2 2013 or any subsequent tornado for which a Presidential Major
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3 Disaster Declaration was issued.
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4 B. The term "rural homestead" as used herein shall mean and
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5 include any homestead that includes any land classified as
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6 agricultural land or land classified with a use category, as defined
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7 in Section 2802 of this title, that is agricultural use, or any
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8 homestead located outside a city or town or outside any platted
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9 subdivision or addition. A homestead that includes any land
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10 classified as agricultural land or land classified with a use
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11 category, as defined in Section 2802 of this title, that is
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12 agricultural use, shall also include any residential and
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13 nonresidential improvements affixed or located thereon.
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14 C. The term "urban homestead" as used herein shall mean and
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15 include any homestead located within any city or town whether
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16 incorporated or unincorporated, except homesteads that include any
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17 land classified as agricultural land or land classified with a use
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18 category, as defined in Section 2802 of this title, that is
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19 agricultural use, or located within a platted subdivision or
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20 addition, whether such subdivision or addition be a part of a city
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21 or town. In no case shall an urban homestead exceed in area one (1)
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22 acre.
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23 D. For purposes of the provisions of Section 8E and Section 8F
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24 of Article X of the Oklahoma Constitution, if a disabled veteran,
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1 the surviving spouse of a disabled veteran or the surviving spouse
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2 of a person who died while in the line of duty occupies improvements
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3 which are affixed to the real property and record title to such real
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4 property is held by a city or town or an entity formed pursuant to
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5 the charter provisions or ordinances of a city or town or formed
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6 under other provisions of law for the benefit of such city or town,
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7 the improvements shall be considered to be the homestead of such
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8 disabled veteran or the surviving spouse of such disabled veteran
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9 for all purposes related to the homestead exemption authorized by
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10 the provisions of the Ad Valorem Tax Code and the homestead
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11 exemption shall not be denied on the basis that title to such
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12 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 2. This act shall become effective January 1, 2027.
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18 60-2-2914 QD 1/15/2026 1:37:23 PM
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Req. No. 2914 Page 5Every fact on this page links to its source, starting with the official bill record.