Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB2012

Introduced
2/5/24  
Refer
2/6/24  

Caption

Ad valorem tax; exempting commercial property of a nonprofit development organization from property tax. Effective date.

Impact

If passed, SB 2012 would significantly impact how ad valorem taxes are assessed on properties owned by certain nonprofit organizations that are directly involved in community development. The bill establishes criteria for exemption, including the property's location within economically disadvantaged areas and the funding sources used for its development or redevelopment. This change is expected to enhance financial viability for nonprofits that are working to improve local economies, thereby stimulating community growth and revitalization efforts.

Summary

Senate Bill 2012 aims to amend the existing laws related to ad valorem tax exemptions in Oklahoma by introducing exemptions specifically for commercial property owned by nonprofit economic development organizations. This legislation is designed to support properties that contribute to the redevelopment of economically at-risk communities. The bill details the conditions under which these properties can be exempt from property taxes, stressing the intent behind encouraging local investment and development in areas that require economic support.

Sentiment

The sentiment around SB 2012 appears to be generally positive among proponents who view the bill as a necessary step toward providing essential economic support to disadvantaged communities. Advocates argue that by exempting property taxes for nonprofit organizations, the legislation reflects a commitment to economic equity and growth. However, there are voices of caution, particularly from those concerned about potential revenue losses for local governments due to these tax exemptions, suggesting a need for balanced consideration of the bill's implications on public funding.

Contention

Notable points of contention arise from the concerns about the long-term impact of such tax exemptions on local budgets and public services. Critics argue that while the goal of revitalizing low-income neighborhoods is laudable, the loss of property tax revenue could hinder the ability of local governments to provide essential services. Additionally, there are discussions about ensuring accountability and ensuring that properties truly serve the community needs, rather than benefiting from tax exemptions without delivering tangible community benefits.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2339

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

OK SB406

Sales tax; providing exemption for certain nonprofits. Effective date.

OK HB2003

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

OK SB390

Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

OK HB1735

Revenue and taxation; sales tax exemption; nonprofit organization; effective date; emergency.

OK HB1926

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

OK HB1568

Revenue and taxation; sales tax; exemption; nonprofit entities; revenues; effective date; emergency.

OK SB387

Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.

OK SB416

Public property; exempting higher education from procedures for disposal and lease of certain real property. Effective date.

OK HB2004

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

Similar Bills

OK HB2439

Oklahoma Historical Society; the Oklahoma State Government Asset Reduction and Cost Savings Program; Long-Range Capital Planning Commission; exempting the Oklahoma Historical Society; effective date.

OK HB2724

Surplus property; Oklahoma Surplus Property Act; Oklahoma Highway Patrol; vehicles; law enforcement agencies; effective date.

OK HB4067

State property; Maintenance of State Buildings Revolving Fund; Legacy Capital Financing Fund; liquidation proceeds; effective date.

OK SB1874

Uniform Controlled Dangerous Substances Act; authorizing destruction of certain substances by certain entities. Effective date.

OK HB2588

Firearms; possession of firearms on school property; training; authorizing school boards to adopt policies; emergency.

OK HB1420

State Government; reduction of property owned and leased by the state; exemption; effective date.

OK SB524

Firearms; authorizing concealed carry by certain persons at polling places. Effective date.

OK HB4367

State government; surplus property requirements for Department of Transportation; exemption; effective date.