An Act
ENROLLED SENATE
BILL NO. 1667 By: Kidd of the Senate
and
Worthen of the House
An Act relating to the ad valorem tax code; amending
68 O.S. 2021, Section 2876, which relates to increase
of property valuation; providing exception to
notification requirement; and providing an effective
date.
SUBJECT: Ad valorem tax notification
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2876, i s
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 s hall
notify the taxpayer in writing o f the amount of such valuation as
increased or valuation of property so adde d. Provided, if the
county assessor determines that a mail ing to property owners exempt
from payment of ad valorem tax pursuant to Sections 8E and 8F of
Article X of the Oklahoma Consti tution would create an undue bur den,
then the county assessor may suspend n otifications to those property
owners.
B. For cases in which the taxable fair cash value or fair cash
value of real property has increase d, the notice shall include the
fair cash value of the property for the current year, the taxable
ENR. S. B. NO. 1667 Page 2
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 co unty 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 include d, the
fair cash value for the current year , the assessment percentage for
the current year, any penalty for the current year pur suant to
subsection C of Section 2836 of th is title and the assessed value
for the current year.
D. The notice shall be mailed to the taxpayer 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 having 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 writt en protest with
the county assessor specifying objections 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 ass essor 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 intend ed.
The protest shall be made upon a form prescribed by the Oklahoma Tax
Commission.
F. A taxpayer may file a protest if the va luation of property
has not increased or de creased 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. 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. Th e informal hearing may be held in
ENR. S. B. NO. 1667 Page 3
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 week, be fore the county assessor or an
authorized representative of the county assessor. The assessor
shall issue a written decision i n the matter disputed within seven
(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 fift een (15) calendar days of the date the deci sion
is mailed, the taxpayer may file an appeal with the county board of
equalization. The appeal shall be made upon a form pres cribed by
the Oklahoma Tax Commission. One copy of the form shall be mailed
or delivered to the county assessor and one copy s hall be mailed or
delivered to the county board of equalization. On receipt of the
notice of an appeal to the county board of eq ualization by the
taxpayer, the county assessor shall provide the county board of
equalization with all information submitted b y 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.
ENR. S. B. NO. 1667 Page 4
Passed the Senate the 9th day of March, 2022.
Presiding Officer of the Senate
Passed the House of Representatives the 27th day of April, 2022.
Presiding Officer of the House
of Representatives
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: _______________________________ __