Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 303 By: Stanley
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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, Sections 2905, 2906, and 2907, which relate to
8 claims for property tax relief; modifying certain
8 income limitation; authorizing claim for certain
9 disabled service members and first responders;
9 requiring the Oklahoma Tax Commission to submit
10 certain information; modifying claim limit; updating
10 statutory language; updating statutory references;
11 making language gender neutral; and providing an
11 effective date.
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14 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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15 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2905, is
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16 amended to read as follows:
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17 Section 2905. The provisions of Sections 2904 through 2911 of
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18 this title shall apply only to persons sixty-five (65) years of age
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19 or older; or to any totally disabled person, who is head of a
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20 household, was a resident of and domiciled in this state during the
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21 entire preceding calendar year, and whose gross household income
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22 does not exceed the amount of Twelve Thousand Dollars ($12,000.00)
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23 determined by the United States Department of Housing and Urban
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24 Development to be seventy-five percent (75%) of the estimated median
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1 income for the preceding year for the county or metropolitan
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2 statistical area which includes the county for any calendar year;
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3 and any person who has been honorably discharged from active service
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4 in any branch of the Armed Forces of the United States or Oklahoma
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5 National Guard and who has been certified by the United States
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6 Department of Veterans Affairs to have a seventy-five percent (75%)
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7 disability sustained through military action or accident, or
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8 resulting from disease contracted while in the active service; any
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9 person granted a disability retirement benefit by the Oklahoma
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10 Police Pension and Retirement System, Oklahoma Firefighters Pension
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11 and Retirement System, Oklahoma Law Enforcement Retirement System,
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12 or the Oklahoma Wildlife Conservation Department Retirement Fund for
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13 a disability incurred in the line of duty; and a surviving spouse of
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14 such person, who is the head of a household and a resident of and
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15 domiciled in this state during the entire preceding calendar year.
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16 The provisions of these sections shall be administered by the
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17 Oklahoma Tax Commission, which shall devise and furnish appropriate
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18 forms for claims, reports of household income, proof of property
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19 taxes paid, and such other forms as may be deemed necessary to
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20 support claims made pursuant to said sections.
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21 SECTION 2. AMENDATORY 68 O.S. 2021, Section 2906, is
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22 amended to read as follows:
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23 Section 2906. A. Any person sixty-five (65) years of age or
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24 older or any totally disabled person, who is the head of a
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1 household, a resident of and domiciled in this state during the
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2 entire preceding calendar year, and whose gross household income for
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3 such year does not exceed Twelve Thousand Dollars ($12,000.00) the
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4 amount determined by the United States Department of Housing and
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5 Urban Development to be seventy-five percent (75%) of the estimated
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6 median income for the preceding year for the county or metropolitan
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7 statistical area which includes the county may file a claim for
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8 property tax relief on the amount of property taxes paid on the
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9 household occupied by such person during the preceding calendar
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10 year.
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11 B. Any person who has been honorably discharged from active
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12 service in any branch of the Armed Forces of the United States or
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13 Oklahoma National Guard and who has been certified by the United
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14 States Department of Veterans Affairs to have a seventy-five percent
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15 (75%) disability sustained through military action or accident, or
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16 resulting from disease contracted while in the active service; any
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17 person granted a disability retirement benefit by the Oklahoma
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18 Police Pension and Retirement System, Oklahoma Firefighters Pension
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19 and Retirement System, Oklahoma Law Enforcement Retirement System,
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20 or the Oklahoma Wildlife Conservation Department Retirement Fund for
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21 a disability incurred in the line of duty; and a surviving spouse of
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22 such person, who is the head of a household and a resident of and
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23 domiciled in this state during the entire preceding calendar year
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24 may file a claim for property tax relief on the amount of property
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1 taxes paid on the household occupied by the person during the
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2 preceding calendar year.
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3 C. Each head of household shall be allowed to file only one
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4 claim per year.
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5 D. The Oklahoma Tax Commission shall provide information on the
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6 income limitation provided in subsection A of this section to each
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7 county assessor each year as soon as the information becomes
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8 available.
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9 SECTION 3. AMENDATORY 68 O.S. 2021, Section 2907, is
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10 amended to read as follows:
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11 Section 2907. A. The amount of any claim filed pursuant to
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12 Section 108 of this act 2908 of this title shall be for the amount
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13 of the property taxes paid by the claimant for the preceding
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14 calendar year which exceeds one percent (1%) of the household
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15 income, but no claim for property tax relief shall exceed Two
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16 Hundred Dollars ($200.00) One Thousand Dollars ($1,000.00).
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17 B. The right to file a claim and to receive property tax relief
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18 under the provisions of this act Sections 2904 through 2911 of this
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19 title shall be personal to the claimant and shall not survive his or
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20 her death, except that a surviving spouse of the claimant may
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21 receive benefits hereunder upon the timely filing of a claim.
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22 SECTION 4. This act shall become effective January 1, 2026.
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24 60-1-390 QD 12/30/2024 11:49:59 PM
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Req. No. 390 Page 4Every fact on this page links to its source, starting with the official bill record.