Oklahoma 2022 Regular Session

Oklahoma Senate Bill SJR39

Introduced
2/7/22  

Caption

Constitutional amendment; creating alternative tax jurisdiction.

Impact

If approved, SJR39 would fundamentally change how taxation operates at the county level. It allows counties that gain the support of at least sixty percent of voters in a referendum to levy ad valorem taxes specifically for the purpose of funding common schools. This would provide a significant shift from the current reliance on state funding for schools, breaking new ground in local educational budgeting processes. Failure to fund schools at the state level would place additional pressure on individual counties to finance education through their regimes.

Summary

SJR39 is a joint resolution proposing an amendment to the Oklahoma Constitution that allows counties to create alternative tax jurisdictions through a referendum. This resolution aims to amend Section 5 of Article X of the Oklahoma Constitution and establishes provisions under which these jurisdictions can operate, particularly in relation to taxation and funding for common schools. The measure seeks to provide greater financial autonomy to local counties, especially regarding their educational funding mechanisms.

Contention

Notable points of contention include concerns over equal education funding across the state, as wealthier counties could potentially generate more school funding compared to poorer regions. Critics worry that this could exacerbate disparities in educational quality and resource availability. Additionally, this proposal stipulates that individuals residing within these alternative tax jurisdictions for an entire tax year would be exempt from state income tax, raising questions about the implications for state revenue and overall tax equity.

Companion Bills

No companion bills found.

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