Oklahoma 2022 Regular Session

Oklahoma House Bill HB2777

Introduced
2/1/21  
Refer
2/2/21  
Report Pass
2/22/21  
Engrossed
3/11/21  
Refer
3/17/21  

Caption

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

Impact

The enactment of HB2777 is poised to adjust the economic landscape of wind energy in Oklahoma. By addressing valuation concerns and clarifying the assessment process, the bill aims to encourage further investment in the wind power sector. Supporters believe that this could enhance the state’s energy portfolio and attract businesses looking to invest in renewable energy sources. The bill's provisions align Oklahoma’s taxation practices on wind power with other forms of energy production, potentially leveling the playing field and ensuring that wind energy contributes effectively to the state’s tax revenue.

Summary

House Bill 2777 is significant legislation concerning the taxation and valuation of wind power assets in Oklahoma. The bill modifies existing provisions related to ad valorem taxation, specifically by establishing methods for the assessment of property associated with wind power production. The intent of HB2777 is to create a more equitable and standardized approach to how these energy-producing assets are valued, potentially impacting the revenue generated from taxes on this growing industry. The bill also outlines the responsibilities of assessors in determining the fair cash value of such assets, incorporating various approaches to reflect their market value accurately.

Sentiment

Generally, sentiment surrounding HB2777 is positive, particularly among stakeholders in the renewable energy sector. The rationale for support stems from a desire to foster growth and innovation in wind power, which is increasingly seen as a vital component of the state's energy future. Opponents may raise concerns regarding the implications for local tax revenues, as fluctuations in valuation could affect funding for essential services. However, the overwhelming support during initial votes suggests a strong inclination towards embracing wind power taxation improvements.

Contention

While HB2777 has garnered broad backing, it is not without points of contention. Some critics argue the bill could inadvertently lead to disparities in how different counties assess wind power assets, creating challenges in uniformity. Additionally, there could be concerns about balancing local control over tax assessments with state-imposed standards. The bill's provisions could also lead to debates on how to maintain fair assessments without disincentivizing local investment in renewable energies, emphasizing the need to carefully monitor its implementation post-enactment.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

OK HB2775

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

OK HB3741

Revenue and taxation; ad valorem taxation; definitions; classification; managed timber; 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 HB2172

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

OK HB4415

Revenue and taxation; ad valorem protests; effective date.

OK HB1890

Revenue and taxation; ad valorem; definition; physical inspection; exemptions; effective date.

OK HB4418

Revenue and taxation; ad valorem taxation; protests; evidence; procedures; requirements; effective date.

OK SB906

Ad valorem tax; providing for depreciation of certain inventory. Effective date.

Similar Bills

CA AB2353

Property taxation: welfare exemption: delinquent payments: interest and penalties.

CO HB1416

Property Tax Administrative Procedures

OK HB2775

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

CA AB2769

Property taxation.

CA SB1172

High-Speed Rail Authority: property acquisition: capital outlays: public contracts: county assessor’s records.

MO SB6

Reduces the personal property assessment percentage

CA AB3282

Courts.

CA SB828

Surplus state real property: disposal.