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 425 By: Sacchieri
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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 and 2906, which relate to claims
8 for property tax relief; modifying certain income
8 limitation; modifying age requirement; updating
9 statutory language; and providing an effective date.
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1 2 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2905, is
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1 4 amended to read as follows:
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15 Section 2905. The provisions of Sections 2904 through 2911 of
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1 6 this title shall apply only to persons sixty-five (65) sixty (60)
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1 7 years of age or older or to any totally disabled person, who is head
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1 8 of a household, was a resident of and domiciled in this state during
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1 9 the entire preceding calendar year, and whose gross household income
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2 0 does not exceed the amount of Twelve Thousand Dollars ($12,000.00)
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2 1 Forty Thousand Dollars ($40,000.00) for any calendar year. The
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2 2 provisions of these sections shall be administered by the Oklahoma
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2 3 Tax Commission, which shall devise and furnish appropriate forms for
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2 4 claims, reports of household income, proof of property taxes paid,
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Req. No. 422 Page 1
1 and such other forms as may be deemed necessary to support claims
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2 made pursuant to said such sections.
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3 SECTION 2. AMENDATORY 68 O.S. 2021, Section 2906, is
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4 amended to read as follows:
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5 Section 2906. Any person sixty-five (65) sixty (60) years of
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6 age or older or any totally disabled person, who is the head of a
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7 household, a resident of and domiciled in this state during the
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8 entire preceding calendar year, and whose gross household income for
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9 such year does not exceed Twelve Thousand Dollars ($12,000.00) Forty
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1 0 Thousand Dollars ($40,000.00) may file a claim for property tax
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1 1 relief on the amount of property taxes paid on the household
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1 2 occupied by such person during the preceding calendar year. Each
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1 3 head of household shall be allowed to file only one claim per year.
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14 SECTION 3. This act shall become effective November 1, 2025.
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16 60-1-422 QD 1/14/2025 3:51:18 PM
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Req. No. 422 Page 2Every fact on this page links to its source, starting with the official bill record.