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
1
2 1st Session of the 60th Legislature (2025)
2
3 SENATE BILL 45 By: Rader
3
4
4
5
5
6 AS INTRODUCED
6
7 An Act relating to ad valorem tax; amending 68 O.S.
7 2021, Sections 2906 and 2907, which relate to claims
8 for property tax relief; modifying certain income
8 limitation; modifying claim limit; updating statutory
9 language; updating statutory references; making
9 language gender neutral; and providing an effective
10 date.
10
11
11
12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
12
13 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2906, is
13
14 amended to read as follows:
14
15 Section 2906. Any person sixty-five (65) years of age or older
15
16 or any totally disabled person, who is the head of a household, a
16
17 resident of and domiciled in this state during the entire preceding
17
18 calendar year, and whose gross household income for such year does
18
19 not exceed Twelve Thousand Dollars ($12,000.00) Thirty-eight
19
20 Thousand Dollars ($38,000.00) may file a claim for property tax
20
21 relief on the amount of property taxes paid on the household
21
22 occupied by such person during the preceding calendar year. Each
22
23 head of household shall be allowed to file only one claim per year.
23
24
24
Req. No. 731 Page 1
1 SECTION 2. AMENDATORY 68 O.S. 2021, Section 2907, is
1
2 amended to read as follows:
2
3 Section 2907. A. The amount of any claim filed pursuant to
3
4 Section 108 of this act 2908 of this title shall be for the amount
4
5 of the property taxes paid by the claimant for the preceding
5
6 calendar year which exceeds one percent (1%) of the household
6
7 income, but no claim for property tax relief shall exceed Two
7
8 Hundred Dollars ($200.00) Two Thousand Dollars ($2,000.00).
8
9 B. The right to file a claim and to receive property tax relief
9
10 under the provisions of this act Sections 2904 through 2911 of this
10
11 title shall be personal to the claimant and shall not survive his or
11
12 her death, except that a surviving spouse of the claimant may
12
13 receive benefits hereunder upon the timely filing of a claim.
13
14 SECTION 3. This act shall become effective January 1, 2026.
14
15
15
16 60-1-731 QD 1/19/2025 5:36:37 AM
16
17
17
18
18
19
19
20
20
21
21
22
22
23
23
24
24
Req. No. 731 Page 2Every fact on this page links to its source, starting with the official bill record.