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Oklahoma Senate Bill SB583

Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB583 Compare Versions

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3-ENGR. H. A. to ENGR. S. B. NO. 583 Page 1 1
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28-ENGROSSED HOUSE AMENDME NTS
29- TO
30-ENGROSSED SENATE BILL NO . 583 By: Montgomery of the Senate
29+HOUSE OF REPRESENTATIVES - FLOOR VERSION
30+
31+STATE OF OKLAHOMA
32+
33+1st Session of the 59th Legislature (2023)
34+
35+ENGROSSED SENATE
36+BILL NO. 583 By: Montgomery of the Senate
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3440 Hilbert of the House
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40-An Act relating to ad valorem exemption; amending 62
41-O.S. 2021, Section 193, which relates to the Ad
42-Valorem Reimbursement Fund; requiring the Oklahoma
43-Tax Commission to submit certain report; s tating
44-deadline for submission of report; and declaring an
45-emergency.
46+
47+[ ad valorem exemption - Ad Valorem Reimbursement
48+Fund - Oklahoma Tax Commission – report –
49+ emergency ]
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52-AMENDMENT NO. 1. Page 1, Lines 6 through 8 1/2, strike the title to
53-read as follows:
56+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
57+SECTION 1. AMENDATORY 62 O.S. 2021, Section 1 93, is
58+amended to read as follows:
59+Section 193. A. There is hereby created in the State Treasury
60+a revolving fund for the Oklahoma Tax Commission to be designated
61+the “Ad Valorem Reimbursement Fund”. The fund shall be a continu ing
62+fund, not subject to fiscal y ear limitations. Monies apportioned to
63+this fund shall be e xpended:
5464
55-
56-"[ ad valorem exemption - Ad Valorem Reimbursement
57-Fund - Oklahoma Tax Commission – report –
58- emergency ]"
59-
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61-AMENDMENT NO. 2. Page 1, Line 11, strike the enacting clause
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68-ENGR. H. A. to ENGR. S. B. NO. 583 Page 2 1
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93-Passed the House of Representatives the 26th day of April, 2023.
91+1. To reimburse counties of this state for loss of revenue due
92+to exemptions of ad valorem taxes for new or exp anded manufacturing
93+or research and develo pment facilities;
94+2. Beginning calendar year 2022 and all subsequent years, to
95+reimburse qualified counties of this state for loss of revenue due
96+to exemptions granted to vete rans and their surviving spouses
97+pursuant to the provisions of Sections 8D, 8E a nd 8F of Article X of
98+the Oklahoma Constitution. A county is qualified for reimbursement
99+if the number of exemptions granted to veterans and surviving
100+spouses for the most rec ently concluded calendar year exceeds eight-
101+tenths of one percent (0.8%) of the total county population
102+according to the latest Federal Decennial Census or most recent
103+annual population estimate, whichever is most recent . The
104+reimbursement provided in thi s paragraph shall amount to twenty -five
105+percent (25%) of the loss of revenue cla imed by the qualified
106+county;
107+3. To reimburse counties of this state for loss of revenue for
108+school district and county purposes due to exemptions granted
109+pursuant to the prov isions of Section 2890 of Title 68 of the
110+Oklahoma Statutes; and
111+4. To reimburse counties of this state for loss of revenue due
112+to decreased valuation and assessment fo r buffer strips pursuant to
113+Section 2817.2 of Title 68 of the Oklahoma Statutes.
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99-Presiding Officer of the House of
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103-Passed the Senate the ____ day of _______ ___, 2023.
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109-Presiding Officer of the Senate
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112-ENGR. S. B. NO. 583 Page 1 1
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137-ENGROSSED SENATE
138-BILL NO. 583 By: Montgomery of the Senate
141+Provided that it shall be the duty of the Ta x Commission to
142+assess the valuation of al l property for new or expanded
143+manufacturing or research and development facilities whic h are
144+exempt from ad valorem taxes.
145+Monies apportioned to this fund also may be transfer red to other
146+state funds or otherwise expended as directed by the Legislature by
147+law.
148+B. The county commissioner s of each county seeking
149+reimbursement for lost reven ue from the Ad Valorem Reimbursement
150+Fund shall make claims for reimbursement on forms pre scribed by the
151+Tax Commission prior to April 30 of each year. Claims for
152+reimbursement for loss of revenu e based upon the type of exemptions
153+authorized pursuant to s ubsection A of this section. Provided, the
154+assessed valuation of a school district as sta ted in the claim for
155+reimbursement shall be the same as reported to the State De partment
156+of Education on the Esti mate of Need and shall include the total
157+valuation of property exempt from taxation pursuant to Section 2902
158+of Title 68 of the Oklahoma Statut es. The claims shall be either
159+approved or disapproved in whole or in part by t he Tax Commission by
160+June 15 of each year. A claim for reimbursement for loss of reve nue
161+due to an exemption of ad valorem taxes for a new or expanded
162+manufacturing or researc h and development facility shall be
163+disapproved if a county or school district h as received any payment
164+in lieu of ad valorem taxes from such facility, to the extent of the
139165
140- and
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142- Hilbert of the House
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146-
147-An Act relating to ad valorem exemption; amending 62
148-O.S. 2021, Section 193, which relates to the Ad
149-Valorem Reimbursement Fund; requiring the Oklahoma
150-Tax Commission to submit certain report; stating
151-deadline for submission of report; and declaring an
152-emergency.
153-
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156-
157-BE IT ENACTED BY THE PEOPLE OF THE STAT E OF OKLAHOMA:
158-SECTION 1. AMENDATORY 62 O.S. 2021, Section 1 93, is
159-amended to read as follows:
160-Section 193. A. There is hereby created in the State Treasury
161-a revolving fund for the Oklahoma Tax Commission to be designated
162-the “Ad Valorem Reimbursement Fund”. The fund shall be a continu ing
163-fund, not subject to fiscal y ear limitations. Monies apportioned to
164-this fund shall be e xpended:
165-1. To reimburse counties of this state for loss of revenue due
166-to exemptions of ad valorem ta xes for new or expanded manufacturing
167-or research and develo pment facilities;
168-2. Beginning calendar year 2022 and all subsequent years, to
169-reimburse qualified counties of this state for loss of revenue due
170-to exemptions granted to vete rans and their survi ving spouses
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172-ENGR. S. B. NO. 583 Page 2 1
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197-pursuant to the provisions of Sections 8D, 8E a nd 8F of Article X of
198-the Oklahoma Constitution. A county is qualified for reimbursement
199-if the number of exemptions granted to veterans and surviving
200-spouses for the most rec ently concluded cale ndar year exceeds eight-
201-tenths of one percent (0.8%) of the total county population
202-according to the latest Federal Decennial Census or most recent
203-annual population estimate, whichever is most recent . The
204-reimbursement provided in thi s paragraph shall am ount to twenty-five
205-percent (25%) of the loss of revenue cla imed by the qualified
206-county;
207-3. To reimburse counties of this state for loss of revenue for
208-school district and county purposes due to exemptions granted
209-pursuant to the prov isions of Section 28 90 of Title 68 of the
210-Oklahoma Statutes; and
211-4. To reimburse counties of this state for loss of revenue due
212-to decreased valuation and assessment fo r buffer strips pursuant to
213-Section 2817.2 of Title 68 of the Oklahoma Statutes.
214-Provided that it shall be the duty of the Tax Commission to
215-assess the valuation of al l property for new or expanded
216-manufacturing or research and development facilities whic h are
217-exempt from ad valorem taxes.
218-Monies apportioned to this fund also may be transfer red to other
219-state funds or otherwise expended as directed by the Legislature by
220-law.
192+amount of such reimbursement . If the Tax Commission determines that
193+an exemption has been erroneously or unlawfully gran ted, it shall
194+notify the appropriate count y assessor who shall immediately value
195+and assess the property and place it on the rol ls for ad valorem
196+taxation. Disbursements from the fund shall be made on warrants
197+issued by the State Treasurer against claims filed by the Tax
198+Commission with the Offic e of Management and Enterprise Se rvices for
199+payment. Such disbursements shall be exem pt from all agency
200+expenditure ceilings . The county treasurer shall apportion or
201+disburse such funds for expenditures in the sa me manner as other ad
202+valorem tax collecti ons.
203+C. In the event monies appo rtioned to the Ad Valorem
204+Reimbursement Fund are ins ufficient to pay all claims for
205+reimbursement made pursuant to subsection B of this section , claims
206+for reimbursement for loss of revenue due to exemptions of ad
207+valorem taxes for new or expanded manufact uring or research and
208+development facilities shall b e paid first, and any remaining funds
209+shall be distributed proportionally among the countie s making claims
210+for reimbursement for loss of revenue for school district and co unty
211+purposes due to exemptions g ranted pursuant to the provisions of
212+Sections 8D, 8E and 8F of Article X of the Oklahoma Constitution, if
213+applicable, according to the amount o f the claim made by each
214+county. If any funds remain after paying all claims fo r
215+reimbursement for loss of reven ue due to exemptions of ad valorem
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247-B. The county commissioner s of each county seeking
248-reimbursement for lost reven ue from the Ad Valorem Reimbursement
249-Fund shall make claims for reimbursement on forms pre scribed by the
250-Tax Commission prior to April 30 of each year. Claims for
251-reimbursement for loss of revenu e based upon the type of exemptions
252-authorized pursuant to s ubsection A of this section . Provided, the
253-assessed valuation of a school district as sta ted in the claim for
254-reimbursement shall be the same as reported to the State De partment
255-of Education on the Esti mate of Need and shall include the total
256-valuation of property exempt from taxation pursuant to Section 2902
257-of Title 68 of the Oklahoma Statut es. The claims shall be either
258-approved or disapproved in whole or in part by t he Tax Commission by
259-June 15 of each year. A claim for reimbursement for loss of reve nue
260-due to an exemption of ad valorem taxes for a new or expanded
261-manufacturing or researc h and development fa cility shall be
262-disapproved if a county or school district h as received any payment
263-in lieu of ad valorem taxes from such facility, to the extent of the
264-amount of such reimbursement . If the Tax Commission determines that
265-an exemption has been erroneously or unlawfully granted, it shall
266-notify the appropriate count y assessor who shall immediately value
267-and assess the property and place it on the rol ls for ad valorem
268-taxation. Disbursements from the fund shall be made on warrants
269-issued by the State Treasur er against claims filed by the Tax
270-Commission with the Offic e of Management and Enterprise Se rvices for
243+taxation for new or expanded manufacturing or research and
244+development facilities and for reimbursement for loss of revenue for
245+school district and county purposes due to exemptions grante d
246+pursuant to the provisions o f Sections 8D, 8E and 8F of Article X of
247+the Oklahoma Constitution, the remaining funds shall be distributed
248+proportionally among the counties mak ing claims for reimbursement
249+for the exemptions granted pursuant to the provisio ns of Section
250+2890 of Title 68 of the Oklahoma Statutes and for the loss of
251+revenue for decreased valuation and assessment for buffer strips
252+pursuant to Section 2817.2 of Title 68 of the Oklahoma Statutes.
253+D. Beginning in 2023, by April 15 of each year and by the end
254+of each calendar yea r, the Tax Commission shall submit reports on
255+the Ad Valorem Reimbu rsement Fund to the Chair of the Appropri ations
256+Committee of the Senate and the Chair of the Appropriations and
257+Budget Committee of the House of Representatives which shall
258+include, but not be limited to, the following:
259+1. Total reimbursement payments for the year;
260+2. Total claims remaining unpaid for each ad valorem exemption
261+and, for the latest claim paid for each exemption, the date the
262+claim was made; and
263+3. An estimate of how many unpaid claims will be paid in the
264+next year for each ad valorem exemp tion.
265+SECTION 2. It being immediately necessary for the preservation
266+of the public peace, health or s afety, an emergency is hereby
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297-payment. Such disbursements shall be exem pt from all agency
298-expenditure ceilings . The county treasurer shall apportion or
299-disburse such funds for expenditures in the same manner as other ad
300-valorem tax collecti ons.
301-C. In the event monies appo rtioned to the Ad Valorem
302-Reimbursement Fund are ins ufficient to pay all claims for
303-reimbursement made pursuant to subsection B of this section , claims
304-for reimbursement for loss of revenue due to exemptions of ad
305-valorem taxes for new or expanded manufact uring or research and
306-development facilities shall b e paid first, and any remaining funds
307-shall be distributed proportionally among the countie s making claims
308-for reimbursement for loss of revenue for school district and co unty
309-purposes due to exemptions g ranted pursuant to the provisions of
310-Sections 8D, 8E and 8F of Article X of the Oklahoma Constitution, if
311-applicable, according to the amount o f the claim made by each
312-county. If any funds remain after paying all claims fo r
313-reimbursement for loss of reven ue due to exemptions of ad valorem
314-taxation for new or expanded manufacturing or research and
315-development facilities and for reimbursement for loss of revenue for
316-school district and county purposes due to exemptions grante d
317-pursuant to the provisions o f Sections 8D, 8E and 8F of Article X of
318-the Oklahoma Constitution, the remaining funds shall be distributed
319-proportionally among the counties mak ing claims for reimb ursement
320-for the exemptions granted pursuant to the provisio ns of Section
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347-2890 of Title 68 of the Oklahoma Statutes and for the loss of
348-revenue for decreased valuation and assessment for buffer strips
349-pursuant to Section 2817.2 of Title 68 of the Oklahoma Statutes.
350-D. Beginning in 2023, by April 15 of each year and by the end
351-of each calendar yea r, the Tax Commission shall submit reports on
352-the Ad Valorem Reimbursement Fund to the Chair of the Appropri ations
353-Committee of the Senate and the Chair of the App ropriations and
354-Budget Committee of the House of Representatives which shall
355-include, but not be limited to, the following:
356-1. Total reimbursement payments for the year;
357-2. Total claims remaining unpaid for each ad valorem exemption
358-and, for the latest claim paid for each exemption, the date the
359-claim was made; and
360-3. An estimate of how many unpaid claims will be paid in the
361-next year for each ad valorem exemption .
362-SECTION 2. It being immediately necessary for the preservation
363-of the public peace, health or s afety, an emergency is hereby
364294 declared to exist, by reason whereof this act shall take effect and
365295 be in full force from and after its pass age and approval.
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392-Passed the Senate the 2nd day of March, 2023.
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396- Presiding Officer of the Se nate
397-
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399-Passed the House of Representatives the ____ day of __________,
400-2023.
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404- Presiding Officer of the House
405- of Representatives
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297+COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
298+04/05/2023 - DO PASS, As Amended.