Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1667 Compare Versions

Version 1 (Old)

Version 2 (New)

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4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	2nd Session of the 58th Legislature (2022)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 1667 By: Kidd of the Senate
7	37
8	38		and
9	39
10	40		Worthen of the House
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15	45		An Act relating to the ad valorem tax code; amending
16	46		68 O.S. 2021, Section 2876, which relates to increase
17	47		of property valuation; providing exception to
18	48		notification requirement; and providing an effective
19	49		date.
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23		-	SUBJECT: Ad valorem tax notification
24		-
25	53		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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27	54		SECTION 1. AMENDATORY 68 O.S. 2021, Section 2876, i s
28	55		amended to read as follows:
29		-
30	56		Section 2876. A. If the county assessor increases the
31	57		valuation of any personal property above that returned by the
32	58		taxpayer, or in the case of real property increases the fair cash
33	59		value or the taxable fair cash value from the preceding year, or
34	60		pursuant to the requirements of law if the assessor has added
35	61		property not listed by the taxpayer, the county assessor s hall
36	62		notify the taxpayer in writing o f the amount of such valuation as
37	63		increased or valuation of property so adde d. Provided, if the
38	64		county assessor determines that a mail ing to property owners exempt
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	66	+	SB1667 HFLR Page 2
	67	+	BOLD FACE denotes Committee Amendments. 1
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39	92		from payment of ad valorem tax pursuant to Sections 8E and 8F of
40	93		Article X of the Oklahoma Consti tution would create an undue bur den,
41	94		then the county assessor may suspend n otifications to those property
42	95		owners.
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44	96		B. For cases in which the taxable fair cash value or fair cash
45	97		value of real property has increase d, the notice shall include the
46	98		fair cash value of the property for the current year, the taxable
47		-
48		-	ENR. S. B. NO. 1667 Page 2
49	99		fair cash value for the precedi ng and current year, the assessed
50	100		value for the preceding and current year and the assessment
51	101		percentage for the preceding and current year.
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53	102		C. For cases in which the co unty assessor increases the
54	103		valuation of any personal property above that returned by the
55	104		taxpayer, the notice shall describe the property with sufficient
56	105		accuracy to notify the taxpayer as to the property include d, the
57	106		fair cash value for the current year , the assessment percentage for
58	107		the current year, any penalty for the current year pur suant to
59	108		subsection C of Section 2836 of th is title and the assessed value
60	109		for the current year.
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62	110		D. The notice shall be mailed to the taxpayer at the taxpayer’s
63	111		last-known address and shall clearly be marked with the mailing
64	112		date. The assessor shall have the capability to duplicate the
65	113		notice, showing the date of mailing. Such record shall be prima
66	114		facie evidence as to the fact of notice having been given as
67	115		required by this section.
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69	143		E. The taxpayer shall have thirty (30) calendar days from the
70	144		date the notice was mailed in which to file a writt en protest with
71	145		the county assessor specifying objections to the increase in fair
72	146		cash value or taxable fair cash value by the county assessor;
73	147		provided, in the case of a scrivener’s error or other admitted error
74	148		on the part of the county assessor, the ass essor may make
75	149		corrections to a valuation at any time, notwithstanding the thirty -
76	150		day period specified in this subsection. The protest shall set out
77	151		the pertinent facts in relation to the matter contained in the
78	152		notice in ordinary and concise language and in such manner as to
79	153		enable a person of common understanding to know what is intend ed.
80	154		The protest shall be made upon a form prescribed by the Oklahoma Tax
81	155		Commission.
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83	156		F. A taxpayer may file a protest if the va luation of property
84	157		has not increased or de creased from the previous year if the protest
85	158		is filed on or before the first Monday in April. Such protest shall
86	159		be made upon a form prescribed by the Oklahoma Tax Commission.
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88	160		G. The county assessor shall sched ule an informal hearing with
89	161		the taxpayer to hear the protest as to the disputed valuation or
90	162		addition of omitted property. Th e informal hearing may be held in
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92		-	ENR. S. B. NO. 1667 Page 3
93	163		person or may be held telephonically, if requested by the taxpayer.
94	164		A taxpayer that is unable to participate in a scheduled informal
95	165		hearing, either in person or telephonically, shall be given at least
96	166		two additional opportunities to participate on one of two
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97	194		alternative dates provided by the county assessor, each on a
98	195		different day of the week, be fore the county assessor or an
99	196		authorized representative of the county assessor. The assessor
100	197		shall issue a written decision i n the matter disputed within seven
101	198		(7) calendar days of the date of the informal hearing and shall
102	199		provide by regular or electron ic mail a copy of the decision to the
103	200		taxpayer. The decision shall clearly be marked with the date it was
104	201		mailed. Within fift een (15) calendar days of the date the deci sion
105	202		is mailed, the taxpayer may file an appeal with the county board of
106	203		equalization. The appeal shall be made upon a form pres cribed by
107	204		the Oklahoma Tax Commission. One copy of the form shall be mailed
108	205		or delivered to the county assessor and one copy s hall be mailed or
109	206		delivered to the county board of equalization. On receipt of the
110	207		notice of an appeal to the county board of eq ualization by the
111	208		taxpayer, the county assessor shall provide the county board of
112	209		equalization with all information submitted b y the taxpayer, data
113	210		supporting the disputed valuation and a written explanation of th e
114	211		results of the informal hearing.
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116	212		SECTION 2. This act shall become effective November 1, 2022.
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119		-	ENR. S. B. NO. 1667 Page 4
120		-	Passed the Senate the 9th day of March, 2022.
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124		-	Presiding Officer of the Senate
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127		-	Passed the House of Representatives the 27th day of April, 2022.
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131		-	Presiding Officer of the House
132		-	of Representatives
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134		-	OFFICE OF THE GOVERNOR
135		-	Received by the Office of the Governor this _______ _____________
136		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
137		-	By: _______________________________ __
138		-	Approved by the Governor of the State of Oklahoma this _____ ____
139		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
140		-
141		-	_________________________________
142		-	Governor of the State of Oklahoma
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144		-
145		-	OFFICE OF THE SECRETARY OF STATE
146		-	Received by the Office of the Secretary of State this _______ ___
147		-	day of __________________, 20 _______, at _______ o'clock _______ M.
148		-	By: _______________________________ __
	214	+	COMMITTEE REPORT BY: COMMITTEE ON VETERANS AND MILITARY AFFAIRS,
	215	+	dated 04/06/2022 - DO PASS.