Oklahoma 2022 Regular Session

Oklahoma House Bill HB1062 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
3		-	BILL NO. 1062 By: Boles, Davis, Lowe (Dick)
4		-	and Bell of the House
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	28	+	ENGROSSED SENATE AMENDMENT
	29	+	TO
	30	+	ENGROSSED HOUSE
	31	+	BILL NO. 1062 By: Boles, Davis and Lowe
	32	+	(Dick) of the House
5	33
6	34		and
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8	36		Garvin of the Senate
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15	42		An Act relating to revenue and taxation; amending 68
16	43		O.S. 2011, Section 2888, as last amended by Section
17	44		6, Chapter 329, O.S.L. 2014 (68 O.S. Supp. 2020,
18	45		Section 2888), which relates to homestead exemption
19	46		for purposes of ad valorem taxation; providing for
20	47		treatment of certain improvements located on real
21		-	property ~~with title~~ held by certain government
	48	+	property title to which held by certain government
22	49		entity; providing for homestead exemption as
23	50		authorized by Sections 8E and 8F of Article X of the
24	51		Oklahoma Constitution; prohibiting denial of
25	52		homestead exemption on certain basis; and providing
26	53		an effective date.
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29	56
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31		-	SUBJECT: Revenue and taxation
	58	+	AUTHOR: Add the following House Coauthor: Bell
	59	+
	60	+	AMENDMENT NO. 1. Page 1, strike the title, enacting clause and
	61	+	entire bill and insert
	62	+
	63	+
	64	+	“An Act relating to revenue and taxation; amending 68
	65	+	O.S. 2011, Section 2888, as last amended by Section
	66	+	6, Chapter 329, O.S.L. 2014 (68 O.S. Supp. 2020,
	67	+	Section 2888), which relates to homestead exemption
	68	+	for purposes of ad valorem taxation; providing for
	69	+	treatment of certain improvements located on real
	70	+	property with title held by certain government
	71	+	entity; providing for homestead exemption as
	72	+	authorized by Sections 8 E and 8F of Article X of the
	73	+	Oklahoma Constitution; prohibiting denial of
	74	+
	75	+	ENGR. S. A. TO ENGR. H. B. NO. 1062 Page 2 1
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	100	+	homestead exemption on certain basis; and providing
	101	+	an effective date.
	102	+
	103	+
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32	105
33	106		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
34		-
35	107		SECTION 1. AMENDATORY 68 O. S. 2011, Section 2888, as
36	108		last amended by Section 6, Chapter 329, O.S.L. 2014 (68 O.S. Supp.
37	109		2020, Section 2888), is amended to read as follows:
38		-
39	110		Section 2888. A. 1. The term “homestead”, as used in the
40	111		provisions of the Ad Valorem Tax Code governing hom estead
41	112		exemptions, shall mean and include the actual residence of a natural
42	113		person who is a citizen of the State of Oklahoma this state,
43	114		provided the record actual ownership of such residence be vested in
44	115		such natural person residing and domiciled thereon. Any single
45	116		person of legal age, married couple and their minor child or
46		-	children, or the minor child or children of a deceased person, ~~ENR. H. B. NO. 1062 Page 2~~
	117	+	children, or the minor child or children of a deceased person,
47	118		whether residing together or separated, or surviving spouse shall be
48	119		allowed under Section 2801 et seq. of this title o nly one homestead
49	120		exemption in this state. No person or the family of such person
50	121		shall be required to be domiciled thereon if such person is in the
51	122		armed service of the United States in time of war or during a state
52	123		of national emergency as declared by t he Congress or the President
53	124		of the United States, and such person shall not be required to be
54	125		domiciled thereon in order to assert or claim the exemption provided
55	126		in Section 2889 of this title, and such exemption may be claimed by
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56	153		any agent of, or member of the family of, such person. The
57	154		surviving spouse and/or minor children of a deceased person shall be
58	155		considered record owners of the homestead where the title of record
59	156		in the office of the county clerk on January 1 is in the name of the
60	157		deceased, but in all other cases the deed or other evidence of
61	158		ownership must be of record in the office of the county clerk on
62	159		January 1 in order for any person to be qualified as the record
63	160		owner. However, a natural person actually owning, residing and
64	161		domiciled in the residence on January 1 shall be deemed to be the
65	162		record owner of the residence on January 1, within the meaning of
66	163		this section, if the deed or other evidence of ownership of such
67	164		person, executed on or before January 1, be of record in the office
68	165		of the county clerk on or before February 1 immediately following.
69	166		Despite any provision to the contrary in this section, if a parent
70	167		or parents residing and domiciled in the residence own the residence
71	168		jointly with one or more of their children, whether resid ing
72	169		together or separated, and where the record joint ownership of the
73	170		property is recorded in the office of the county clerk in accordance
74	171		with the provisions of this section, the parent or parents residing
75	172		and domiciled in the residence shall be entitled to the entire
76	173		homestead exemption. A rural homestead shall not include more than
77	174		one hundred sixty (160) acres of land and the improvements thereon.
78	175		An urban homestead shall not include any land except the lot or
79	176		lots, or the unplatted tract, upon which are located the dwelling,
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80	203		garage, barn and/or other outbuildings necessary or convenient for
81	204		family use.
82		-
83	205		2. Despite any provision to the contrary in this section, the
84	206		person actually owning, residing and domiciled in the residence as of
85	207		the date of a tornado shall be deemed to be the record owner of the
86	208		residence on such date, within the meaning of this section, if the
87	209		deed or other evidence of ownership of such person, executed on or
88	210		before such date, be of record in the office of the county clerk on
89	211		or before such date. However, the provisions of this paragraph shall
90	212		only apply to any person who is eligible to claim the income tax
91		-	credit pursuant to Section 2357.29A of this title with ~~res pect~~ to a ~~ENR. H. B. NO. 1062 Page 3~~
	213	+	credit pursuant to Section 2357.29A of this title with respect to a
92	214		tornado or to any person whose primary residence was dam aged or
93	215		destroyed in a tornado and who purchased or built a new primary
94	216		residence at a location within this state other than the location of
95	217		the damaged or destroyed residence. For the purposes of this
96	218		section, “tornado” means a tornado which occurred in calendar year
97	219		2013 or any subsequent tornado for which a Presidential Major
98	220		Disaster Declaration was issued.
99		-
100	221		B. The term “rural homestead” as used herein shall mean and
101	222		include any homestead located outside a city or town or outside any
102	223		platted subdivision or addition.
103		-
104	224		C. The term “urban homestead” as used herein shall mean and
105	225		include any homestead located within any city or town whether
106	226		incorporated or unincorporated, or located within a platted
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107	253		subdivision or addition, whether such subdivision or addit ion be a
108	254		part of a city or town. In no case shall an urban homestead exceed
109	255		in area one (1) acre.
110		-
111	256		D. For purposes of the provisions of Section 8E and Section 8F
112	257		of Article X of the Oklahoma Constitution, if a disabled veteran,
113	258		the surviving spouse of a d isabled veteran or the surviving spouse
114	259		of a person who died while in the line of duty occupies improvements
115	260		which are affixed to the real property and record title to such real
116	261		property is held by a city or town or an entity formed pursuant to
117	262		the charter provisions or ordinances of a city or town or formed
118	263		under other provisions of law for the benefit of such city or town,
119	264		the improvements shall be considered to be the homestead of such
120	265		disabled veteran or the surviving spouse of such disabled veteran
121	266		for all purposes related to the homestead exemption authorized by
122	267		the provisions of the Ad Valorem Tax Code and the homestead
123	268		exemption shall not be denied on the basis that title to such
124	269		affixed improvements is held by a disabled veteran or surviving
125	270		spouse or an entity formed by them than the city or town which holds
126	271		title to the real property consisting of the land to which such
127	272		improvements are affixed.
128		-
129		-	SECTION 2. This act shall become effective January 1, 2022.
	273	+	SECTION 2. This act shall become effective January 1, 2022. ”
130	274
131	275
132		-	ENR. H. B. NO. 1062 Page 4
133		-	Passed the House of Representatives the 28th day of April, 2021.
134		-
135		-
136		-
137		-	Presiding Officer of the House
138		-	of Representatives
139		-
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141	301		Passed the Senate the 12t h day of April, 2021.
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145	305		Presiding Officer of the Senate
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147	307
148		-
149		-	OFFICE OF THE GOVERNOR
150		-	Received by the Office of the Governor this ____________________
151		-	day of ___________________, 20_______, at _______ o'clock _______ M.
152		-	By: _________________________________
153		-	Approved by the Governor of the State of Oklahoma this _____ ____
154		-	day of ___________________, 20_______, at _______ o'clock _______ M.
	308	+	Passed the House of Representatives the ____ day of __________,
	309	+	2021.
155	310
156	311
157		-	_________________________________
158		-	Governor of the State of Oklahoma
159	312
160		-	OFFICE OF THE SECRETARY OF STATE
161		-	Received by the Office of the Secretary of State this __________
162		-	day of ___________________, 20_______, at _______ o'clock _______ M.
163		-	By: _________________________________
	313	+	Presiding Officer of the House
	314	+	of Representatives
	315	+
	316	+	ENGR. H. B. NO. 1062 Page 1 1
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	341	+	ENGROSSED HOUSE
	342	+	BILL NO. 1062 By: Boles, Davis and Lowe
	343	+	(Dick) of the House
	344	+
	345	+	and
	346	+
	347	+	Garvin of the Senate
	348	+
	349	+
	350	+
	351	+
	352	+
	353	+	An Act relating to revenue and taxation; amending 68
	354	+	O.S. 2011, Section 2888, as last amended by Section
	355	+	6, Chapter 329, O.S.L. 2014 (68 O.S. Supp. 2020,
	356	+	Section 2888), which relates to homestead exemption
	357	+	for purposes of ad valorem taxation; providing for
	358	+	treatment of certain improvements located on real
	359	+	property title to which held by certain government
	360	+	entity; providing for homestead exemption as
	361	+	authorized by Sections 8E and 8F of Article X of the
	362	+	Oklahoma Constitution; prohibiting denial of
	363	+	homestead exemption on certain basis; and providing
	364	+	an effective date.
	365	+
	366	+
	367	+
	368	+
	369	+	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
	370	+	SECTION 3. AMENDATORY 68 O.S. 2011, Section 2888, as
	371	+	last amended by Section 6, Chapter 329, O.S.L. 2014 (68 O.S. Supp.
	372	+	2020, Section 2888), is amended to read as follows:
	373	+	Section 2888. A. 1. The term "homestead", as used in the
	374	+	provisions of the Ad Valorem Tax Code governing homestead
	375	+	exemptions, shall mean and inclu de the actual residence of a natural
	376	+	person who is a citizen of the State of Oklahoma, provided the
	377	+	record actual ownership of such residence be vested in such natural
	378	+	person residing and domiciled thereon. Any single person of legal
	379	+
	380	+	ENGR. H. B. NO. 1062 Page 2 1
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	405	+	age, married couple a nd their minor child or children, or the minor
	406	+	child or children of a deceased person, whether residing together or
	407	+	separated, or surviving spouse shall be allowed under Section 2801
	408	+	et seq. of this title only one homestead exemption in this state.
	409	+	No person or the family of such person shall be required to be
	410	+	domiciled thereon if such person is in the armed service of the
	411	+	United States in time of war or during a state of national emergency
	412	+	as declared by the Congress or the President of the United States,
	413	+	and such person shall not be required to be domiciled thereon in
	414	+	order to assert or claim the exemption provided in Section 2889 of
	415	+	this title, and such exemption may be claimed by any agent of, or
	416	+	member of the family of, such person. The surviving spou se and/or
	417	+	minor children of a deceased person shall be considered record
	418	+	owners of the homestead where the title of record in the office of
	419	+	the county clerk on January 1 is in the name of the deceased, but in
	420	+	all other cases the deed or other evidence of o wnership must be of
	421	+	record in the office of the county clerk on January 1 in order for
	422	+	any person to be qualified as the record owner. However, a natural
	423	+	person actually owning, residing and domiciled in the residence on
	424	+	January 1 shall be deemed to be th e record owner of the residence on
	425	+	January 1, within the meaning of this section, if the deed or other
	426	+	evidence of ownership of such person, executed on or before January
	427	+	1, be of record in the office of the county clerk on or before
	428	+	February 1 immediately following. Despite any provision to the
	429	+
	430	+	ENGR. H. B. NO. 1062 Page 3 1
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	455	+	contrary in this section, if a parent or parents residing and
	456	+	domiciled in the residence own the residence jointly with one or
	457	+	more of their children, whether residing together or separated, and
	458	+	where the record joint ownership of the property is recorded in the
	459	+	office of the county clerk in accordance with the provisions of this
	460	+	section, the parent or parents residing and domiciled in the
	461	+	residence shall be entitled to the entire homestead exemption. A
	462	+	rural homestead shall not include more than one hundred sixty (160)
	463	+	acres of land and the improvements thereon. An urban homestead
	464	+	shall not include any land except the lot or lots, or the unplatted
	465	+	tract, upon which are located the dwelling, garage, barn and/or
	466	+	other outbuildings necessary or convenient for family use.
	467	+	2. Despite any provision to the contrary in this section, the
	468	+	person actually owning, residing and domiciled in the residence as of
	469	+	the date of a tornado shall be deemed to be the record owner of the
	470	+	residence on such date, within the meaning of this section, if the
	471	+	deed or other evidence of ownership of such person, executed on or
	472	+	before such date, be of record in the office of the county clerk on
	473	+	or before such date. However, the provisions of this paragraph shall
	474	+	only apply to any person who is eligible to claim the income tax
	475	+	credit pursuant to Section 2357.29A of this title with respect to a
	476	+	tornado or to any person whose primary residence was damaged or
	477	+	destroyed in a tornado and who purchased o r built a new primary
	478	+	residence at a location within this state other than the location of
	479	+
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	505	+	the damaged or destroyed residence. For the purposes of this
	506	+	section, "tornado" means a tornado which occurred in calendar year
	507	+	2013 or any subsequent tornado for w hich a Presidential Major
	508	+	Disaster Declaration was issued.
	509	+	B. The term "rural homestead" as used herein shall mean and
	510	+	include any homestead located outside a city or town or outside any
	511	+	platted subdivision or addition.
	512	+	C. The term "urban homestead" as used herein shall mean and
	513	+	include any homestead located within any city or town whether
	514	+	incorporated or unincorporated, or located within a platted
	515	+	subdivision or addition, whether such subdivision or addition be a
	516	+	part of a city or town. In no case shall an urban homestead exceed
	517	+	in area one (1) acre.
	518	+	D. For purposes of the provisions of Section 8E and Section 8F
	519	+	of Article X of the Oklahoma Constitution, if a disabled veteran or
	520	+	the surviving spouse of a disabled veteran occupies improvements
	521	+	which are affixed to the real property and record title to such real
	522	+	property is held by a city or town or an entity formed pursuant to
	523	+	the charter provisions or ordinances of a city or town or formed
	524	+	under other provisions of law for the benefit of such city or tow n,
	525	+	the improvements shall be considered to be the homestead of such
	526	+	disabled veteran or the surviving spouse of such disabled veteran
	527	+	for all purposes related to the homestead exemption authorized by
	528	+	the provisions of the Ad Valorem Tax Code and the homest ead
	529	+
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	555	+	exemption shall not be denied on the basis that title to such
	556	+	affixed improvements is held by a different person or entity than
	557	+	the entity which holds title to the real property consisting of the
	558	+	land to which such improvements are affixed.
	559	+	SECTION 4. This act shall become effective January 1, 2022.
	560	+	Passed the House of Representatives the 2nd day of March, 2021.
	561	+
	562	+
	563	+
	564	+
	565	+	Presiding Officer of the House
	566	+	of Representatives
	567	+
	568	+
	569	+	Passed the Senate the ___ day of __________, 2021.
	570	+
	571	+
	572	+
	573	+
	574	+	Presiding Officer of the Senate
	575	+
164	576