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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE BILL 2004 By: Boatman
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 3105, which relates to sale of
property for delinquent ad valorem taxes; providing
exception for sale requirement based upon total ad
valorem tax liability; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Sec tion 3105, is
amended to read as follows:
Section 3105. A. The county treas urer shall in all cases,
except those provided for in subsection B or subsection G of this
section and except for periods governed by the provisions of
subsection C of Section 3148 of this title, where taxes are a lien
upon real property and have been unpa id for a period of three (3)
years or more as of the date such taxes first became due and
payable, advertise and sell such real estate for such taxes and all
other delinquent taxes, special assessments and costs at the tax
resale provided for in Section 31 25 of this title, which shall be
held on the second Monday of June each year in each county. The
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county treasurer shall not be bound before so doing to proc eed to
collect by sale all personal taxes on personal property which are by
law made a lien on real ty, but shall include such personal tax with
that due on the realty, and shall sell the realty for all of the
taxes and special assessments.
B. In counties with a population in excess of one hundred
thousand (100,000) persons according to the most recent Federal
Decennial Census, the county treasurer shall not conduct a tax sale
of such real estate where taxes are a lien upon real property if the
following conditions are met:
1. The real property contains a single -family residential
dwelling;
2. The individual residing on the property is sixty -five (65)
years of age or older or has been classified as totally disabled, as
defined in subsection C of this secti on, and such individual owes
the taxes due on the real property;
3. The real property is not curre ntly being used as rental
property;
4. The individual living on the property has an annual income
that does not exceed the HHS Poverty Guidelines as establi shed each
year by the United States Department of Health and Human Services
that are published in t he Federal Register and in effect at the time
that the proposed tax sale is to take place; and
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5. The fair market value of the real property as reflected on
the tax rolls in the office of the county assessor does not exceed
One Hundred Twenty-five Thousand Dollars ($125,000.00).
C. As used in this section, a person who is "totally disabled"
means a person who is unable to engage in any substantial gainful
activity by reason of a medically determined physical or mental
impairment which can be expected to l ast for a continuous period of
twelve (12) months or more. Proof of disability may be established
by certification by an agency of state government, an insu rance
company, or as may be required by the county treasurer. Eligibility
to receive disability be nefits pursuant to a total disability under
the Federal Social Security Act shall constitute proof of disability
for purposes of this section.
D. It shall be the duty of the individual owning property
subject to the provisions of subsection B of this sect ion to make
application to the county treasurer for an exemption from a tax sale
prior to the property being sold. It shall also be the duty of the
individual to provide evidence to the county treasurer that the
individual meets the financial requirements outlined in paragraph 4
of subsection B of this section and all other requirements of this
section to qualify for the exemption. Any individual claiming th e
exemption provided in this section shall establish eligibility for
the exemption each year the ex emption is claimed.
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E. Taxes, interest and penalties will continue to accrue while
the exemption is claimed. The exemption from sale of property
described in this section shall no longer be applicable and the
county treasurer shall proceed with the sale of such real estate if
any of the conditions prescribed in this section are no longer met.
F. Every notice of tax resale shall contain language approved
by the Office of the State Auditor and Inspector informing the
taxpayer of the provisions of this sect ion.
G. The county treasu rer shall not be required to conduct a sale
of property for delinquent ad valorem tax if the total amount due
and owing is less than Fift y Dollars ($50.00).
SECTION 2. This act shall become effective September 1, 2023.
59-1-5662 MAH 01/18/23