An Act
ENROLLED HOUSE
BILL NO. 1062 By: Boles, Davis, Lowe (Dick)
and Bell of the House
and
Garvin of the Senate
An Act relating to revenue and taxation; amending 68
O.S. 2011, Section 2888, as last amended by Section
6, Chapter 329, O.S.L. 2014 (68 O.S. Supp. 2020,
Section 2888), which relates to homestead exemption
for purposes of ad valorem taxation; providing for
treatment of certain improvements located on real
property with title held by certain government
entity; providing for homestead exempti on as
authorized by Sections 8E and 8F of Article X of the
Oklahoma Constitution; prohibiting denial of
homestead exemption on certain basis; and providing
an effective date.
SUBJECT: Revenue and taxation
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2011, Section 2888, as
last amended by Section 6, Chapter 329, O.S.L. 2014 (68 O.S. Supp.
2020, Section 2888), is amended to read as follows:
Section 2888. A. 1. The term “homestead”, a s used in the
provisions of the Ad Valorem Tax Code governing homestead
exemptions, shall mean and include the actual residence of a natural
person who is a citizen of the State of Oklahoma this state,
provided the record actual ownership of such residence be vested in
such natural person residing and domiciled thereon. Any single
person of legal age, married couple and their minor child or
children, or the minor child or children of a deceased person, ENR. H. B. NO. 1062 Page 2
whether residing together or separated, or surviving s pouse shall be
allowed under Section 2801 et seq. of this title only one homestead
exemption in this state. No person or the family of such person
shall be required to be domiciled thereon if such person is in the
armed service of the United States in tim e of war or during a state
of national emergency as declared by the Congress or the President
of the United States, and such person shall not be required to be
domiciled thereon in order to assert or claim the exemption provided
in Section 2889 of this tit le, and such exemption may be claimed by
any agent of, or member of the family of, such person. The
surviving spouse and/or minor children of a deceased person shall be
considered record owners of the homestead where the title of record
in the office of the county clerk on January 1 is in the name of the
deceased, but in all other cases the deed or other evidence of
ownership must be of record in the office of the county clerk on
January 1 in order for any person to be qualified as the record
owner. However, a natural person actually owning, residing and
domiciled in the residence on January 1 shall be deemed to be the
record owner of the residence on January 1, within the meaning of
this section, if the deed or other evidence of ownership of such
person, executed on or before January 1, be of record in the office
of the county clerk on or before February 1 immediately following.
Despite any provision to the contrary in this section, if a parent
or parents residing and domiciled in the residence own the re sidence
jointly with one or more of their children, whether residing
together or separated, and where the record joint ownership of the
property is recorded in the office of the county clerk in accordance
with the provisions of this section, the parent or parents residing
and domiciled in the residence shall be entitled to the entire
homestead exemption. A rural homestead shall not include more than
one hundred sixty (160) acres of land and the improvements thereon.
An urban homestead shall not include an y land except the lot or
lots, or the unplatted tract, upon which are located the dwelling,
garage, barn and/or other outbuildings necessary or convenient for
family use.
2. Despite any provision to the contrary in this section, the
person actually ownin g, residing and domiciled in the residence as of
the date of a tornado shall be deemed to be the record owner of the
residence on such date, within the meaning of this section, if the
deed or other evidence of ownership of such person, executed on or
before such date, be of record in the office of the county clerk on
or before such date. However, the provisions of this paragraph shall
only apply to any person who is eligible to claim the income tax
credit pursuant to Section 2357.29A of this title with res pect to a ENR. H. B. NO. 1062 Page 3
tornado or to any person whose primary residence was damaged or
destroyed in a tornado and who purchased or built a new primary
residence at a location within this state other than the location of
the damaged or destroyed residence. For the purp oses of this
section, “tornado” means a tornado which occurred in calendar year
2013 or any subsequent tornado for which a Presidential Major
Disaster Declaration was issued.
B. The term “rural homestead” as used herein shall mean and
include any homestead located outside a city or town or outside any
platted subdivision or addition.
C. The term “urban homestead” as used herein shall mean and
include any homestead located within any city or town whether
incorporated or unincorporated, or located within a platted
subdivision or addition, whether such subdivision or addition be a
part of a city or town. In no case shall an urban homestead exceed
in area one (1) acre.
D. For purposes of the provisions of Section 8E and Section 8F
of Article X of the Okla homa Constitution, if a disabled veteran,
the surviving spouse of a disabled veteran or the surviving spouse
of a person who died while in the line of duty occupies improvements
which are affixed to the real property and record title to such real
property is held by a city or town or an entity formed pursuant to
the charter provisions or ordinances of a city or town or formed
under other provisions of law for the benefit of such city or town,
the improvements shall be considered to be the homestead of such
disabled veteran or the surviving spouse of such disabled veteran
for all purposes related to the homestead exemption authorized by
the provisions of the Ad Valorem Tax Code and the homestead
exemption shall not be denied on the basis that title to such
affixed improvements is held by a disabled veteran or surviving
spouse or an entity formed by them than the city or town which holds
title to the real property consisting of the land to which such
improvements are affixed.
SECTION 2. This act shall become effective January 1, 2022.
ENR. H. B. NO. 1062 Page 4
Passed the House of Representatives the 28th day of April, 2021.
Presiding Officer of the House
of Representatives
Passed the Senate the 12th day of April, 2021.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _____ ____
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________