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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1667 By: Kidd
AS INTRODUCED
An Act relating to the ad valorem tax code; amending
68 O.S. 2021, Section 2876, which r elates to increase
of property valuation; expanding notification
requirement to include certain exempt taxpayer ; and
providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2876, is
amended to read as follows:
Section 2876. A. If the county assessor 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 preceding year , or
pursuant to the requirements of law if the assessor has added
property not listed by the taxpayer, the county assessor shall
notify the taxpayer in writing of the amount of such valuation as
increased or valuation of property so added including taxpayers
exempt pursuant to Sections 8E and 8F of Article X of the Oklahoma
Constitution.
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B. For cases in which the taxable fair cash value or fair cash
value of real property has increased, the notice s hall include the
fair cash value of the property for the current year, the taxable
fair cash value for the precedi ng and current year, the assessed
value for the preceding and current year and the assessment
percentage for the preceding and current year.
C. For cases in which the county assessor increases the
valuation of any personal property above that returned by the
taxpayer, the notice shall describe the property with sufficient
accuracy to notify the taxpayer as to the property included, the
fair cash value for the current year, the assessment percentage f or
the current year, any penalty for the current year pur suant 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 taxpaye r at the taxpayer’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 prima
facie evidence as to the fact of notice havi ng been given 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 objections to the increase in fair
cash value or taxable fair cash value by the county assessor;
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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 time, notwithstanding the thirty -
day period specified in this subsection. The protest shall set out
the pertinent facts in relation to the matter contained in the
notice in ordinary and concise language and in such manner as to
enable a person of common understanding to know what is intended.
The protest shall be made upon a form prescribed by the Oklahoma Ta x
Commission.
F. A taxpayer may file a protest if the va luation of property
has not increased or decreased from the previous year if the protest
is filed on or before the first Monday in April. Suc h protest shall
be made upon a form prescribed by the Okl ahoma Tax Commission.
G. The county assessor shall sched ule an informal hearing with
the taxpayer to hear the protest as to the disputed valuation or
addition of omitted property. The informal hear ing 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 pa rticipate on one of two
alternative dates provided by the county assessor, each on a
different day of the week, be fore the county assessor or an
authorized representative of the county assessor. The assessor
shall issue a written decision in the matter di sputed within seven
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(7) calendar days of the date of the informal hearing and shall
provide by regular or electron ic mail a copy of the decision to the
taxpayer. The decision shall clearly be marked with the date it was
mailed. Within fifteen (15) calend ar 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 co unty 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 equalization 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 explanation of th e
results of the informal hearing.
SECTION 2. This act shall become effective November 1, 2022.
58-2-3351 QD 1/20/2022 5:01:30 PM