An Act
ENROLLED HOUSE
BILL NO. 2627 By: Lowe (Dick) and McDugle of
the House
and
Montgomery of the Senate
An Act relating to revenue and taxation; requiring
county assessors to notify certain entities of
protests; amending 68 O.S. 2021, Section 2876 , as
amended by Section 1 of Enrolled Senate Bill No. 1667
of the 2nd Session of the 58th Oklahoma Legislature,
which relates to ad valorem protests; requiring
taxpayer to file certain form; requiring county
assessor to provide sche dule to taxpayers filing
protests; amending 68 O.S. 2021, Section 2826, which
relates to appraisers; limiting appraiser
involvement; providing for codification; and
providing an effective date.
SUBJECT: Revenue and taxation
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA :
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2899.2 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. On or before the first day of June each year, the county
assessor of each county shall prepare and mail to each school
district and recipient tax jurisdiction a report listing protests
filed by taxpayers pursuant to subsection F of Section 2876 of Title
68 of the Oklahoma Statutes which concern a fair cash value of
personal property as determined by the county assessor that exceeds
Three Million Dollars ($3,000,000.00). The report shall be sent, in
writing, to the treasurer or chief financial officer of each school ENR. H. B. NO. 2627 Page 2
district and each recipient tax jurisdiction of ad valorem tax
revenue. At the county assessor 's discretion, in lieu of regular
mail, the county assessor may instead send the report to a school
district or recipient tax jurisdiction by electronic mail provided
the treasurer or chief f inancial officer of the school district or
recipient tax jurisdiction has submitted a written request to
receive such reports by electronic mail instead of by regular mail.
B. The report required in subsection A of this section s hall
include the following information:
1. A list of the protests filed with the county assessor at the
time of the report;
2. The value under protest for each of the protests filed with
the county assessor at the time of the repo rt; and
3. The estimated amount under protest that would otherwise be
apportioned to the taxing jurisdiction.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2876, as
amended by Section 1 of Enrolled Senate Bill No. 1667 of the 2nd
Session of the 58th Oklahoma Legislature, is amende d to read as
follows:
Section 2876. A. If the county asses sor increases the
valuation of any personal property above that returned by the
taxpayer, or in the case of real property increases the fair cash
value or the taxable fair cash value from the pre ceding year, or
pursuant to the requirements of law if the as sessor has added
property not listed by the taxpayer, the c ounty assessor shall
notify the taxpayer in writing of the amount of such valuation as
increased or valuation of property so added. Provided, if the
county assessor determines that a mailing to property owners exempt
from payment of ad valorem tax pursuant to Sections 8E and 8F of
Article X of the Oklahoma Constitution would create an undue burden,
then the county assessor may suspend not ifications to those property
owners.
B. For cases in which the taxable fair cash value or fair cash
value of real property has increased, the notice shall inclu de the
fair cash value of the property for the current year, the taxable
fair cash value for t he preceding and current year, the assessed
value for the preceding and current year and the assessment
percentage for the preceding and current year. ENR. H. B. NO. 2627 Page 3
C. For cases in which the county assessor increases the
valuation of any personal property above that r eturned by the
taxpayer, the notice shall describe the property with sufficient
accuracy to notify the t axpayer as to the property included, the
fair cash value for the current year, the assessment percentage for
the current year, any penalty for the curre nt year pursuant to
subsection C of Section 2836 of this title and the assessed value
for the current year.
D. The notice shall be mailed to the taxpayer at the t axpayer's
last-known address and shall clearly be marked with the mailing
date. The assessor shall have the capability to duplicate the
notice, showing the date of mailing. Such record shall be p rima
facie evidence as to the fact of notice having been gi ven as
required by this section.
E. The taxpayer shall have thirty (30) calendar days from the
date the notice was mailed in which to file a written protest with
the county assessor specifying obj ections to the increase in fair
cash value or taxable fair cash value by the county assessor;
provided, in the case of a scrivener 's error or other admitted error
on the part of the county assessor, the assessor may make
corrections to a valuation at any t ime, notwithstanding the thirty -
day period specified in thi s subsection. The protest shall set out
the pertinent facts in relation to the matter cont ained in the
notice in ordinary and concise language and in such manner as to
enable a person of common un derstanding to know what is intended.
The protest shall be made upon a form prescribed by the Oklahoma Tax
Commission.
F. A taxpayer may file a pro test if the valuation of property
has not increased or decreased from the previous year if the protest
is filed on or before the first Monday in April. Such protest shall
be made upon a form prescribed by the Oklahoma Tax Commission.
G. At the time of filing a protest pursuant to subsection s E
and F of this section, the taxpayer shall also file the form
provided for in Section 2835 of this title. If the taxpayer fails
to file the required form, a presumption shall exist in favor of the
correctness of the county assessor's valuation in any appeal of the
county assessor's valuation.
H. The county assessor shal l schedule an informal hearing with
the taxpayer to hear th e protest as to the disputed valuation or ENR. H. B. NO. 2627 Page 4
addition of omitted property. The informal he aring may be held in
person or may be held telephonically, if requested by the taxpayer.
A taxpayer that is unable to participate in a scheduled informal
hearing, either in person or telephonically, shall be given at least
two additional opportunities to participate on one of two
alternative dates provided by the county assessor, each on a
different day of the w eek, before the county assessor or an
authorized representa tive of the county assessor. The assessor
shall issue a written decision in the matter disputed within seven
(7) calendar days of the date of the informal hearing and shall
provide by regular or e lectronic mail a copy of the decision to the
taxpayer. The decision shall clearly be marked with the date it was
mailed. Within fifteen (15) cale ndar days of the date the decision
is mailed, the taxpayer may file an appeal with the county board of
equalization. The appeal shall be made upon a form prescribed by
the Oklahoma Tax Commission. One copy of the form shall be mailed
or delivered to the county assessor and one copy shall be mailed or
delivered to the county board of equalization. On receipt of the
notice of an appeal to the county board of equalizatio n by the
taxpayer, the county assessor shall provide the county board of
equalization with all information submitted by the taxpayer, data
supporting the disputed valuation and a written explanatio n of the
results of the informal hearing.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2876.1 of Title 68, unless there
is created a duplication in numbering, reads as follows:
At the time a taxpayer files a protest pursuant to Section 2876
of Title 68 of the Oklahoma Statutes, the taxpayer shall be provided
a schedule of the pro test timeline which shall include all deadlines
and the consequences of failing to meet each deadline. The Oklahoma
Tax Commission may prescribe a standard schedule for the county
assessors to distribute.
SECTION 4. AMENDATORY 6 8 O.S. 2021, Section 2826, is
amended to read as follows:
Section 2826. A. 1. For residential property, the c ounty
assessor may appoint, or may request the Oklahoma Tax Commission to
assign, an appraiser to assist the county assess or in valuation of
the property.
2. For nonresidential property, after consultation with the
Oklahoma Tax Commission, the county assessor may appoint an ENR. H. B. NO. 2627 Page 5
appraiser to assist the county asse ssor in valuation of the
property.
B. Appraisers whose services may be obtained by ap pointment by
the assessor or who may be assigned by the Oklahoma Tax Commission,
upon request of the county ass essor, to assist any county assessor
shall act in an adviso ry capacity only. Valuations made recommended
by such appraisers shall not be binding upon the assessor. All
valuations made pursuant to the Ad Valorem Tax Code shall be made
and entered by the a ssessor pursuant to law.
C. Appraisers whose services were obtained to assist the county
assessor for valuation shall not participate in any valuation
negotiations, protests to the county assessor, or protests to th e
county board of equalization . Contracts for such appraiser services
shall be subject to the Oklah oma Open Records Act.
D. County assessors may provide photocopies of taxpayer
rendition forms and photocopies of any other documents filed by the
taxpayer which are directly related to and neces sary for appraisers
to assist in this capacity. The original documents filed by the
taxpayer must be maintained by the county assessors. Upon the
expiration of the period for reassessment, provided in Section 2846
of this title, all copies of taxpayer do cuments and the related work
papers of the appraisers must be destroyed or returned to the county
assessors by February 1 of the following year. In addition, all
photocopies of taxpayer documentation and appraiser work papers must
be returned to the count y assessor within ten (10) calendar days of
the termination of the contract with the appraisers to provide the
services described in this sectio n.
E. Except for communications of information protected by
Section 2835 of this title, all communications betw een a county
assessor and an appraiser , including communications through a third
party, shall be subject to the Oklahoma Open Records Act.
SECTION 5. This act shall become effective November 1, 2022.
ENR. H. B. NO. 2627 Page 6
Passed the House of Representatives the 19th day of May, 2022.
Presiding Officer of the House
of Representatives
Passed the Senate the 19th day of May, 2022.
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 Stat e this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________