Oklahoma 2022 Regular Session

Oklahoma House Bill HB1682

Introduced
2/1/21  
Refer
2/2/21  
Report Pass
2/23/21  
Engrossed
3/10/21  
Refer
3/17/21  
Refer
3/25/21  
Report Pass
4/12/22  
Refer
4/12/22  
Report Pass
4/13/22  
Enrolled
5/16/22  

Caption

Ad valorem taxation; livestock employed in support of the family; effective date.

Impact

The proposed changes could significantly impact the tax liabilities of family farms and ranches across Oklahoma. By clarifying which entities can benefit from tax exemptions based on livestock ownership, the bill is poised to support local agriculture. This could lead to increased economic stability for family-operated farms and related businesses, potentially stimulating rural economies and promoting family-owned agricultural practices.

Summary

House Bill 1682 aims to amend the Ad Valorem Tax Code in Oklahoma, specifically concerning the exemption of livestock employed in support of families. This bill redefines what is considered livestock in this context, allowing for a broader range of animals used for family support to qualify for tax exemptions. The amendments include provisions for livestock owned by various business entities, provided a certain percentage of ownership is held by state residents, which seeks to enhance the incentive for local farmers and ranchers.

Sentiment

The general sentiment surrounding HB 1682 appears to be positive among agricultural stakeholders and proponents of local farming initiatives. Lawmakers advocating for the bill have highlighted the importance of supporting local agriculture and maintaining family farms as vital to community identity. There does not seem to be significant opposition noted in the discussions, indicating a general consensus on the bill's intent to provide necessary support for agricultural practices in the state.

Contention

While discussions seem to have favored HB 1682, potential points of contention may arise regarding the implementation of the percentage ownership requirement, particularly concerning how it will be monitored and enforced. Additionally, there may be concerns about how broadening the livestock definition could affect broader tax revenues, as expanded exemptions might lead to reduced funding for local services if not carefully managed.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2805

Revenue and taxation; ad valorem tax exemption for livestock employed in support of the family; deleting primary purpose of language; deleting definitions; effective date.

OK HB2339

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

OK HB2339

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

OK HB3741

Revenue and taxation; ad valorem taxation; definitions; classification; managed timber; effective date.

OK HB2777

Revenue and taxation; ad valorem taxation; wind power; valuation; effective date.

OK HB3529

Revenue and taxation; capital gains exemptions; livestock; effective date.

OK HB2172

Revenue and taxation; ad valorem; manufacturing exemption; effective date.

OK HB2775

Revenue and taxation; ad valorem tax; definitions; effective date.

OK HB2602

Revenue and taxation; sales tax exemptions; flat bed additions; vehicles; agriculture; livestock; effective date; emergency.

OK HB2602

Revenue and taxation; sales tax exemptions; flat bed additions; vehicles; agriculture; livestock; effective date; emergency.

Similar Bills

No similar bills found.