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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 58th Legislature (2021)
56	56
57	57	SENATE BILL 930 By: David
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to ad valorem tax; amending 68 O.S.
66	66	2011, Section 2887, as amended by S ection 1, Chapter
67	67	23, O.S.L. 2020 (68 O.S. Supp. 20 20, Section 2887),
68	68	which relates to exemptions; excluding certain
69	69	private hospitals from ad valorem tax exemption; and
70	70	providing an effective date .
71	71
72	72
73	73
74	74
75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF O KLAHOMA:
76	76	SECTION 1. AMENDATORY 68 O.S. 2011, Section 2887, as
77	77	amended by Section 1, Chapter 23, O.S.L. 2020 (68 O.S. Supp. 2020,
78	78	Section 2887), is amended to read as follows:
79	79	Section 2887. The following property shall be exempt f rom ad
80	80	valorem taxation:
81	81	1. All property of the Un ited States, and such property as may
82	82	be exempt by reason of treaty stipulations existing at statehood
83	83	between the Indians and the Unite d States government, or by reas on
84	84	of federal laws in effect at stateh ood, during the time such
85	85	treaties or federal laws are in force and effect. In instances
86	86	where a federal agency has obtained title to property through
87	87	foreclosure, voluntary or involunta ry liquidation or bankruptcy,
88	88
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139	139	which was previously subject to ad valo rem taxation, the property
140	140	may continue to be asses sed for ad valorem taxes if such federal
141	141	agency has agreed to pay such taxes;
142	142	2. All property of this state, and of the counties, schoo l
143	143	districts, and municipalities of this state, including property
144	144	acquired for the use of such entities pursuant to the terms of a
145	145	lease-purchase agreement which provides for the passage of title or
146	146	the release of security interest, if applicable, upon pay ment of all
147	147	rental payments and an additional nominal amount;
148	148	3. All property of any college or school ,; provided, such
149	149	property is devoted exclusively and directly to the appropriate
150	150	objects of such college or school within this state and all property
151	151	used exclusively for nonprofit sc hools and colleges;
152	152	4. The books, papers, furniture and scientific or other
153	153	apparatus pertaining to any institution, college or society referred
154	154	to in paragraph 3 of this section, and devoted exclusively and
155	155	directly for the purpose above contemplated, an d the like property
156	156	of students in any such institution or college, while such property
157	157	is used for the purpose of their education;
158	158	5. All fraternal orphan homes and other orphan homes;
159	159	6. All property used for free public li braries, free museums,
160	160	public cemeteries, or free public schools;
161	161	7. All property used exclusively and directly for f raternal or
162	162	religious purposes within this state. For purposes of this
163	163
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214	214	paragraph, an exemption based on religious purposes includes real
215	215	property owned by a church wh ich allows its premises to be used by
216	216	an entity if such entity is not required to make re ntal payments to
217	217	the church, is not required to execute a formal lease agreement with
218	218	respect to its occupancy of the church premises and conducts
219	219	instruction of child ren from any or all grades for ages pr eschool
220	220	through twelfth grade , including religious instruction consistent
221	221	with the doctrines of the church the premises of which are being
222	222	used for that purpose. For purposes of this parag raph, a
223	223	requirement by a chur ch to be reimbursed by the entity for utility
224	224	expenses, janitorial services or similar ex penses shall not be a
225	225	basis upon which to remove or deny the exempt status of church
226	226	property. Exempt status of church property shall not be removed,
227	227	nor shall church property be allocated between taxable and exempt
228	228	status based on the use of church premi ses by an entity as described
229	229	by this paragraph.
230	230	For purposes of administering the exemption authorized by this
231	231	section and in order to det ermine whether a single fami ly
232	232	residential property is used exclus ively and directly for fraternal
233	233	or religious purposes, the fair cash value of a single family
234	234	residential property, for which an exemption is claimed as
235	235	authorized by this subsection, in ex cess of Two Hundred Fifty
236	236	Thousand Dollars ($250,000.00) for the a pplicable assessment year
237	237	shall not be exempt from taxation;
238	238
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289	289	8. All property of any charitable institution organized or
290	290	chartered under the laws of this state as a nonprofit or charitable
291	291	institution, provided the net income from such property is used
292	292	exclusively within this state for charitable purposes and no part of
293	293	such income inures to the benefit of any private stockholder ,
294	294	including property which is not leased or rented to any person other
295	295	than a governmental b ody, a charitable institution or a mem ber of
296	296	the general public who is authorized to be a tenant in property
297	297	owned by a charitable institution under Section 501(c)(3) of the
298	298	Internal Revenue Code and which includes but is not li mited to an
299	299	institution that either:
300	300	a. additionally satisfies the income standards set forth
301	301	in Internal Revenue Ser vice Revenue Procedure 96 -32,
302	302	which may be audited by the county assessor of the
303	303	applicable county, in addition to other requirements
304	304	of this subparagraph, as a condit ion of obtaining and
305	305	maintaining the exemption, if:
306	306	(1) the property provides residential rental
307	307	accommodations regardless of whether services or
308	308	meals are provided, and
309	309	(2) the property:
310	310	(a) is occupied as of the applicable Jan uary 1
311	311	assessment date if th e structure is a
312	312	single-family dwelling, or
313	313
314	314
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364	364	(b) has an average seventy -five percent (75%)
365	365	occupancy rate, based upon the total number
366	366	of units suitable for occupancy, during the
367	367	calendar year preceding the applicable
368	368	January 1 assessment date if the proper ty
369	369	contains multiple structures suitab le for
370	370	multi-family housing. The owner of any
371	371	property subject to the occupancy
372	372	requirements prescribed herein shall submit
373	373	a report to the county assessor of the
374	374	county in which the proper ty is located no
375	375	later than December 15 each year regarding
376	376	the occupancy rate for the preceding eleven
377	377	(11) months. If the report indicates that
378	378	the average occupancy rate was less than
379	379	seventy-five percent (75%), the county
380	380	assessor shall determine the taxable value
381	381	of the property for the succeeding
382	382	assessment year and the property shall not
383	383	be exempt for any subsequ ent assessment year
384	384	unless the average occupancy rate is at
385	385	least seventy-five percent (75%) during the
386	386	succeeding eleven-month period. Except as
387	387	provided in Section 178.6 of Title 60 of the
388	388
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439	439	Oklahoma Statutes, no asset consisting of a
440	440	single-family or multi-family dwelling unit
441	441	owned by an entity the property of which
442	442	would otherwise be exempt pursuant to
443	443	subparagraph a of this paragraph sha ll be
444	444	exempt from ad valorem taxation if any such
445	445	dwelling unit was improved with or acquired
446	446	with any portion of pro ceeds from the sale
447	447	of obligations issued by any entity
448	448	organized pursuant to Section 176 of Title
449	449	60 of the Oklahoma Statutes if the inter est
450	450	income derived from such obligations is
451	451	exempt from federal in come tax, or
452	452	b. (1) for a facility constructed prio r to January 1,
453	453	2006, is a continuum of care retirement community
454	454	providing housing for the aged, licensed under
455	455	Oklahoma law, owned by a n onprofit entity
456	456	recognized by the Internal Revenue Service as a
457	457	Section 501(c)(3) tax-exempt entity and located
458	458	in a county with a population of more than five
459	459	hundred thousand (500,000) according to the
460	460	latest Federal Decennial Census, and
461	461	(2) (a) for a facility in which constructio n was
462	462	completed on or after January 1, 2006, is:
463	463
464	464
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514	514	i. a continuum of care retirement
515	515	community providing housing for the
516	516	aged, licensed under Oklahoma law,
517	517	ii. owned by a nonprofit entity recognized
518	518	by the Internal Revenue Service as a
519	519	Section 501(c)(3) tax -exempt entity,
520	520	and
521	521	iii. located in any county of the state
522	522	regardless of population, or
523	523	(b) for a facility other than a facility
524	524	described by division (1) of subparagraph b
525	525	of this paragraph and which is partially or
526	526	fully constructed prior to January 1, 2 006,
527	527	is:
528	528	i. owned and occupied on or a fter January
529	529	1, 2006, by an entity that operates a
530	530	continuum of care retirement community
531	531	providing housing for the aged,
532	532	licensed under Oklahoma law,
533	533	ii. owned by a nonprofit entity recogni zed
534	534	by the Internal Revenue Service as a
535	535	Section 501(c)(3) tax -exempt entity,
536	536	and
537	537
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588	588	iii. is located in any county of th e state
589	589	regardless of population;
590	590	9. All property used exclusively and directly for charitable
591	591	purposes within this state, provided the ch arity using said property
592	592	does not pay any rent or remuneration to the owner thereof unless
593	593	the owner is a charitable institution described in Section 501(c)(3)
594	594	of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), or a
595	595	veterans’ organization describ ed in Section 501(c)(19) of the
596	596	Internal Revenue Code, 26 U.S.C., Section 501(c)(19);
597	597	10. All property of any hospit al established, organized and
598	598	operated by any person, partnership, association, organization,
599	599	trust, or corporation, as a nonprofit and cha ritable hospital,
600	600	provided the property and net income from such h ospital are used
601	601	directly, solely, and exclusively within this state for charitable
602	602	purposes and that no part of such income shall inure to the benefit
603	603	of any individual, person, partner, sh areholder, or stockholder, and
604	604	provided further that such hospital facilities shall be open to the
605	605	public without discrimination as to race, color or creed and
606	606	regardless of ability to pay, and that such hospital is licensed and
607	607	otherwise complies with the laws of this state relating to the
608	608	licensing and regulation of ho spitals;
609	609	11. All libraries and office equipment of ministers of the
610	610	Gospel actively engaged in ministerial work in the State of
611	611	Oklahoma, where said libraries and office equipment are being used
612	612
613	613
614	614	Req. No. 880 Page 9 1
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662	662
663	663	by said ministers in t heir ministerial work, shall be deemed to be
664	664	used exclusively for religious purposes and are declared to be
665	665	within the meaning of the term “religious purposes” as used in
666	666	Article X, Section 6 of the Constitution of the State of Oklahoma;
667	667	12. Household goods, tools, implements and livestock of every
668	668	person maintaining a home, not exceeding One Hundred Dollars
669	669	($100.00) in value or One Thousand Dollars ($1,000.00) in value if
670	670	Article X, Section 6 of the Oklahoma Constitution provi des for an
671	671	exemption in such amount; and in addition thereto, ther e shall be
672	672	exempt from taxation on personal propert y the further sum of Two
673	673	Hundred Dollars ($200.00) to all enlisted and commissioned
674	674	personnel, whether on active duty or honorably discharg ed, who
675	675	served in the Armed Forces of the United States during:
676	676	a. the Spanish-American War,
677	677	b. the period beginning on April 6, 1917, and ending on
678	678	July 2, 1921,
679	679	c. the period beginning on December 6, 1941, and ending
680	680	on such date as the state of national emergency as
681	681	declared by the President of the United States shall
682	682	cease to exist, or
683	683	d. any other or future period d uring which a state of
684	684	national emergency shall have been or shall be
685	685	declared to exist by the Congress or the President of
686	686	the United States.
687	687
688	688
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738	738	All surviving spouses ma de so by the death of such enlisted or
739	739	commissioned personnel, who are bona fide resident s of this state,
740	740	shall be entitled to the above additional exemption provided in this
741	741	paragraph;
742	742	13. Family portraits;
743	743	14. All food and fuel provided in kind for the use of the
744	744	family not to exceed provi sions for one (1) year ’s time, and all
745	745	grain and forage necessary to maintain for one (1) year the
746	746	livestock used to provide food for the family. No person from whom
747	747	pay is received or expe cted for board shall be cons idered a member
748	748	of the family within t he intent and meaning of this paragraph;
749	749	15. All growing crops; and
750	750	16. All game animals, fowl and reptile, which are not being
751	751	grown for food or sale and which are kept exclusively for
752	752	propagation or exhibition, in private grounds or public parks in
753	753	this state.
754	754	The exemption provided in this section sha ll not apply to a
755	755	private hospital as defined in Section 1 -701 of Title 63 of the
756	756	Oklahoma Statutes.
757	757	SECTION 2. This act shall become effective Novemb er 1, 2021.
758	758
759	759	58-1-880 QD 1/21/2021 5:46:52 PM

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB930 Compare Versions