Oklahoma 2024 Regular Session

Oklahoma House Bill HB2339

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
3/1/23  
Engrossed
3/21/23  
Refer
3/29/23  
Report Pass
4/3/23  
Refer
4/3/23  
Enrolled
5/15/23  

Caption

Revenue and taxation; ad valorem taxation; exempt property; parsonages; fair cash value; effective date.

Impact

The implementation of HB 2339 is expected to directly affect local government revenue from property taxes. Exemptions granted under this bill, especially for nonprofit and religious organizations, could lead to decreased ad valorem tax collections at the local level. However, it is designed to ensure that necessary support for non-profit brownstones and similar setups is maintained, promoting community welfare, especially in populous areas. This legislative action also reflects a growing recognition of the unique needs for housing allowances for religious figures.

Summary

House Bill 2339, titled 'An Act relating to revenue and taxation,' modifies the statutes concerning exempt property, particularly focusing on ad valorem taxation exemptions. The bill aims to update the fair cash value parameters for certain types of properties, notably parsonages, which are residences provided for members of the clergy. By adjusting these tax exemptions, the bill seeks to provide clearer guidelines on property that qualifies for taxation relief, benefiting specific sectors while also maintaining the state's tax base.

Sentiment

The overall sentiment around HB 2339 appears to be positive among supporters who see it as a step towards fairness in taxation practices, especially for religious organizations. Supporters believe that addressing the tax burden on parsonages is necessary given the financial strain seen in many communities. Conversely, some critics argue that the exemptions could disproportionately benefit wealthier areas and non-profit organizations, potentially leading to inequitable tax burdens on average homeowners who do not receive similar benefits.

Contention

One significant point of contention surrounding the bill is the balance between providing necessary tax exemptions for religious properties and ensuring that the tax base remains adequate for local services. Opponents of the bill express concerns that while the intent is to support faith communities, the reality could lead to further inequities in funded services for the general population, particularly impacting education and public safety. The debate thus highlights the ongoing tension between tax relief initiatives and fiscal responsibility within local governments.

Companion Bills

OK HB2339

Carry Over Revenue and taxation; ad valorem taxation; exempt property; parsonages; fair cash value; effective date.

Similar Bills

OK HB2439

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