Oklahoma 2024 Regular Session

Oklahoma House Bill HB2397

Introduced
2/6/23  

Caption

Revenue and taxation; ad valorem tax; inspections; technology; effective date.

Impact

The amended law will necessitate that each county assessor maintains comprehensive records of property details and utilizes advanced imaging technologies to provide accurate appraisals. This will include the collection and documentation of property characteristics such as ownership, use category, and physical descriptions. The bill emphasizes the importance of up-to-date cadastral maps and a robust parcel identification system to ensure uniformity across counties. By upgrading the inspection process, it aims to improve the reliability of real property valuations and the associated ad valorem tax assessments.

Summary

House Bill 2397 introduces amendments to the existing Oklahoma state laws regarding the inspection of real property. The bill allows county assessors to utilize modern technology, including oblique imagery and high-resolution street-level imagery, to conduct property inspections. This legislation aims to streamline the property valuation process by enhancing inspection accuracy and efficiency while ensuring that assessments are conducted fairly and consistently across counties in Oklahoma.

Contention

While proponents of HB2397 argue that the bill will greatly enhance the efficiency and fairness of property evaluations, there may be concerns from local assessors regarding the financial burden of upgrading technology and training staff. Additionally, there may be apprehensions about data privacy and the security of sensitive information gathered through these new technological methods. Stakeholders may debate the balance between adopting innovative approaches to property assessment and ensuring that all property owners are fairly treated and informed of how their data is utilized.

Companion Bills

OK HB2397

Carry Over Revenue and taxation; ad valorem tax; inspections; technology; effective date.

Previously Filed As

OK HB2397

Revenue and taxation; ad valorem tax; inspections; technology; effective date.

OK SB684

County officers; allowing county assessors to use certain technology to inspect and assess real property. Emergency.

OK HB2004

Revenue and taxation; ad valorem taxes; tax warrants; liability; effective date.

OK HB2339

Revenue and taxation; ad valorem taxation; exempt property; parsonages; fair cash value; effective date.

OK HB1926

Revenue and taxation; ad valorem taxation; additional homestead exemption; effective date.

OK HB2003

Revenue and taxation; ad valorem; property tax installment payments; effective date.

OK HB2742

Revenue and taxation; ad valorem tax; sale process; sheriffs; notice; publication; sale expenses; void sales; purchasers; effective date.

OK HB1953

Revenue and taxation; income tax; income tax rates; effective date.

OK HB2289

Revenue and taxation; state and local taxes; procedures; administration; Oklahoma Tax Commission; effective date; emergency.

OK HB1906

Revenue and taxation; income tax information; tax benefits; disclosure; confidentiality; effective date.

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DC B25-0486

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CA SB964

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CA SB603

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HI HB1398

Relating To Property.