Oklahoma 2024 Regular Session

Oklahoma House Bill HB2339 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	An Act
2		-	ENROLLED HOUSE
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	3	+	ENGR. S. A. TO ENGR. H. B. NO. 2339 Page 1 1
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	28	+	ENGROSSED SENATE AMENDMENT
	29	+	TO
	30	+	ENGROSSED HOUSE
3	31		BILL NO. 2339 By: Archer of the House
4	32
5	33		and
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7	35		Hall of the Senate
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11	39
12		-
13		-
14		-	An Act relating to revenue and taxation; amending 68 O.S.
15		-	2021, Section 2887, which relates to exempt property;
16		-	modifying certain fair cash value amount with respect to
17		-	parsonages; and providing an effect ive date.
	40	+	[ revenue and taxation – exempt property – fair cash
	41	+	value amount – parsonages – effective date ]
18	42
19	43
20	44
21		-	SUBJECT: Revenue and taxation
	45	+
	46	+	AMENDMENT NO. 1. Page 1, restore the title
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	48	+
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	50	+	Passed the Senate the 26th day of April, 2023.
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	53	+
	54	+	Presiding Officer of the Senate
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	56	+
	57	+	Passed the House of Representatives the ____ day of __________,
	58	+	2023.
	59	+
	60	+
	61	+
	62	+	Presiding Officer of the House
	63	+	of Representatives
	64	+
	65	+	ENGR. H. B. NO. 2339 Page 1 1
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	90	+	ENGROSSED HOUSE
	91	+	BILL NO. 2339 By: Archer of the House
	92	+
	93	+	and
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	95	+	Hall of the Senate
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	100	+	[ revenue and taxation – exempt property – fair cash
	101	+	value amount – parsonages – effective date ]
	102	+
22	103
23	104		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
24		-
25	105		SECTION 1. AMENDATORY 68 O.S. 2021, Section 2887, is
26	106		amended to read as follows:
27		-
28	107		Section 2887. The following property shall be exempt from ad
29	108		valorem taxation:
30		-
31	109		1. All property of the United States, and such property as may
32	110		be exempt by reason of treaty stipulations e xisting at statehood
33	111		between the Indians and the United States government, or by reason
34	112		of federal laws in effec t at statehood, during the time such
35	113		treaties or federal laws are in force and effect. In instances
36	114		where a federal agency has obtained title t o property through
37	115		foreclosure, voluntary or involuntary liquidation or bankruptcy,
38	116		which was previously subject to ad valorem taxation, th e property
39	117		may continue to be assessed for ad valorem taxes if such federal
40	118		agency has agreed to pay such taxes;
41		-
42	119		2. All property of this state, and of the counties, school
43	120		districts, and municipalities of this state, including p roperty
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44	147		acquired for the use of such entities pursuant to the terms of a
45		-	lease-purchase agreement which provi des for the passage of title or ~~ENR. H. B. NO. 2339 Page 2~~
	148	+	lease-purchase agreement which provi des for the passage of title or
46	149		the release of security interest, if applicable, upon payment of all
47	150		rental payments and an additional nominal amou nt;
48		-
49	151		3. All property of any college or school, provided such
50	152		property is devoted exclusively and directly to the appropriate
51	153		objects of such college or school within this state and all property
52	154		used exclusively for nonprofit schools and colleges;
53		-
54	155		4. The books, papers, furniture and scientific or other
55	156		apparatus pertaining to any institution, college or society r eferred
56	157		to in paragraph 3 of this s ection, and devoted exclusively and
57	158		directly for the purpose above contemplated, and the like property
58	159		of students in any such institution or college, while such property
59	160		is used for the purpose of their education;
60		-
61	161		5. All fraternal orphan homes and other orphan homes;
62		-
63	162		6. All property used for free public libraries, free museums,
64	163		public cemeteries, or free public s chools;
65		-
66	164		7. All property used exclusively and directly for fraternal or
67	165		religious purposes within this state. For purposes of this
68	166		paragraph, an exemption based on religious purposes includes real
69	167		property owned by a church which allows its premises to be used by
70	168		an entity if such entity is not required to make rental payments to
71	169		the church, is not required to e xecute a formal lease agreement wit h
72	170		respect to its occupancy of the church premises and conducts
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73	197		instruction of children from any or all grades fo r ages preschool
74	198		through twelfth grade, including religious instruction consistent
75	199		with the doctrines of the church the premises of which are be ing
76	200		used for that purpose. For purposes of this paragraph, a
77	201		requirement by a church to be reimbursed by the en tity for utility
78	202		expenses, janitorial services or similar expenses shall not be a
79	203		basis upon which to remove or deny the exempt status of church
80	204		property. Exempt status of church property shall not be removed nor
81	205		shall church property be allocated between taxable and exempt status
82	206		based on the use of church premises by an entity as described by
83	207		this paragraph.
84		-
85	208		For purposes of administering the ex emption authorized by this
86	209		section and in order to determine whether a single family
87	210		residential property is use d exclusively and directly for fraternal
88	211		or religious purposes, the fair cash value of a single family
89	212		residential property, for which an exempt ion is claimed as
90		-	authorized by this subsection, in excess of Two Hundred Fifty ~~ENR. H. B. NO. 2339 Page 3~~
	213	+	authorized by this subsection, in excess of Two Hundred Fifty
91	214		Thousand Dollars ($250,000.00) Five Hundred Thousand Dollars
92	215		($500,000.00) for the applicable assessment year shall not be exempt
93	216		from taxation;
94		-
95	217		8. All property of any charita ble institution organized or
96	218		chartered under the laws of this state as a nonprofit or charitable
97	219		institution, provided the net income from such property is used
98	220		exclusively within this state for charitable purposes and no part of
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99	247		such income inures to the benefit of any private stockholder,
100	248		including property which is not leased or rented to any person other
101	249		than a governmental body, a chari table institution or a member of
102	250		the general public who is authorized to be a tenan t in property
103	251		owned by a charitable institution under Section 501(c)(3) of the
104	252		Internal Revenue Code and which includes but is not li mited to an
105	253		institution that either:
106		-
107	254		a. additionally satisfies the income standards set forth
108	255		in Internal Revenue Service R evenue Procedure 96-32,
109	256		which may be audited by the county assessor of the
110	257		applicable county, in addition to other requirements
111	258		of this subparagraph, as a condition of obtai ning and
112	259		maintaining the exemption, if:
113		-
114	260		(1) the property provides residential renta l
115	261		accommodations regardless of whet her services or
116	262		meals are provided, and
117		-
118	263		(2) the property:
119		-
120	264		(a) is occupied as of the applicable Jan uary 1
121	265		assessment date if the structure is a
122	266		single-family dwelling, or
123		-
124	267		(b) has an average seventy -five percent (75%)
125	268		occupancy rate, based upon the total num ber
126	269		of units suitable for occupancy, during the
127	270		calendar year preceding the applicable
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128	297		January 1 assessment date if the property
129	298		contains multiple structures suitable for
130	299		multi-family housing. The owner of any
131	300		property subject to the occupancy
132	301		requirements prescribed herein shall submit
133	302		a report to the county assessor of the
134	303		county in which the proper ty is located no
135		-	later than December 15 each year regarding ~~ENR. H. B. NO. 2339 Page 4~~
	304	+	later than December 15 each year regarding
136	305		the occupancy rate for the preceding eleven
137	306		(11) months. If the report indicates that
138	307		the average occupancy rate was less than
139	308		seventy-five percent (75%), the county
140	309		assessor shall determine the taxable value
141	310		of the property for the su cceeding
142	311		assessment year and the property shall not
143	312		be exempt for any subsequent as sessment year
144	313		unless the average oc cupancy rate is at
145	314		least seventy-five percent (75%) during the
146	315		succeeding eleven-month period. Except as
147	316		provided in Section 178.6 of Tit le 60 of the
148	317		Oklahoma Statutes, no asset consisting of a
149	318		single-family or multi-family dwelling unit
150	319		owned by an entity the property of which
151	320		would otherwise be exempt pursuant to
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152	347		subparagraph a of this paragraph sha ll be
153	348		exempt from ad valorem taxation if any such
154	349		dwelling unit was improved with or acquired
155	350		with any portion of proceeds from the sale
156	351		of obligations issued by any entity
157	352		organized pursuant to Section 176 of Title
158	353		60 of the Oklahoma Statutes if the inter est
159	354		income derived from such obligations is
160	355		exempt from federal income tax, or
161		-
162	356		b. (1) for a facility constructed prior to J anuary 1,
163	357		2006, is a continuum of c are retirement community
164	358		providing housing for the aged, licensed under
165	359		Oklahoma law, owned by a n onprofit entity
166	360		recognized by the Intern al Revenue Service as a
167	361		Section 501(c)(3) tax -exempt entity and located
168	362		in a county with a population of more than fiv e
169	363		hundred thousand (500,000) according to the
170	364		latest Federal Decennial Census, and
171		-
172	365		(2) (a) for a facility in which construction was
173	366		completed on or after January 1, 2006, is:
174		-
175	367		i. a continuum of care retirement
176	368		community providing housing for the
177	369		aged, licensed under Oklahoma law,
178	370
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179	396		ii. owned by a nonprofit entity recognized
180		-	by the Internal Revenue Service as a ~~ENR. H. B. NO. 2339 Page 5~~
	397	+	by the Internal Revenue Service as a
181	398		Section 501(c)(3) tax-exempt entity,
182	399		and
183		-
184	400		iii. located in any county of the state
185	401		regardless of population, or
186		-
187	402		(b) for a facility other than a facility
188	403		described by division (1) of subparagraph b
189	404		of this paragraph and which is partially or
190	405		fully constructed prior to January 1, 2006,
191	406		is:
192		-
193	407		i. owned and occupied on or after January
194	408		1, 2006, by an entity that operates a
195	409		continuum of care retirement community
196	410		providing housing for the aged,
197	411		licensed under Oklahoma law,
198		-
199	412		ii. owned by a nonprofit entity recogni zed
200	413		by the Internal Revenue Service as a
201	414		Section 501(c)(3) tax -exempt entity,
202	415		and
203		-
204	416		iii. is located in any county of the stat e
205	417		regardless of population;
206		-
207	418		9. All property used exclusively and directly for charitable
208	419		purposes within this state, provided the ch arity using said property
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209	446		does not pay any rent or remuneration to the owner thereof unless
210	447		the owner is a charitable insti tution described in Section 501(c)( 3)
211	448		of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), or a
212	449		veterans' organization describ ed in Section 501(c)(19) of the
213	450		Internal Revenue Code, 26 U.S.C., Section 501(c)(19);
214		-
215	451		10. All property of any hospital est ablished, organized and
216	452		operated by any person, partnership, association, organization,
217	453		trust, or corporation, as a nonprofit and cha ritable hospital,
218	454		provided the property and net income from such hospital are used
219	455		directly, solely, and exclusively within this state for charitable
220	456		purposes and that no part of such income shall inure to the benefit
221	457		of any individual, person, partner, sh areholder, or stockholder, and
222	458		provided further that such hospital facilities shall be open to the
223	459		public without discrimin ation as to race, color or creed an d
224		-	regardless of ability to pay, and that such hospital is licensed and ~~ENR. H. B. NO. 2339 Page 6~~
	460	+	regardless of ability to pay, and that such hospital is licensed and
225	461		otherwise complies with the laws of this state relating to the
226	462		licensing and regulation of hospitals;
227		-
228	463		11. All libraries and office equipment of minis ters of the
229	464		Gospel actively engaged in ministerial work in the State of
230	465		Oklahoma, where said libraries and office equipment are being used
231	466		by said ministers in their ministe rial work, shall be deemed to be
232	467		used exclusively for religious purposes and are de clared to be
233	468		within the meaning of the term "religious purposes" as used in
234	469		Article X, Section 6 of the Constitution of the State of Oklahoma;
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235	495
236	496		12. Household goods, tools, i mplements and livestock of every
237	497		person maintaining a home, not exceeding One Hundr ed Dollars
238	498		($100.00) in value or On e Thousand Dollars ($1,000.00) in value if
239	499		Article X, Section 6 of the Oklahoma Constitution provi des for an
240	500		exemption in such amount; and in addition thereto, there shall be
241	501		exempt from taxation on personal property the further sum of Two
242	502		Hundred Dollars ($200.00) to all enlisted and commissioned
243	503		personnel, whether on active duty or honorably discharg ed, who
244	504		served in the Armed Forces of th e United States during:
245		-
246	505		a. the Spanish-American War,
247		-
248	506		b. the period beginning on Apr il 6, 1917, and ending on
249	507		July 2, 1921,
250		-
251	508		c. the period beginning on December 6, 1941, and ending
252	509		on such date as the state of national emergency as
253	510		declared by the President of the United States shall
254	511		cease to exist, or
255		-
256	512		d. any other or future period during which a state of
257	513		national emergency shall have been or shall be
258	514		declared to exist by the Congress or the President of
259	515		the United States.
260		-
261	516		All surviving spouses made so by the death of such enlisted or
262	517		commissioned personnel, who are bona fide residents of t his state,
263	518		shall be entitled to the above additional exemption provided in this
264	519		paragraph;
265	520
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266	546		13. Family portraits;
267		-
268	547		14. All food and fuel provided in kind for the use of the
269		-	family not to exceed provisions for one (1) year 's time, and all ~~ENR. H. B. NO. 2339 Page 7~~
	548	+	family not to exceed provisions for one (1) year 's time, and all
270	549		grain and forage necessary to maintain for one (1) ye ar the
271	550		livestock used to provide food for the family. No person from whom
272	551		pay is received or expe cted for board shall be considered a mem ber
273	552		of the family within the intent and meaning of this paragraph;
274		-
275	553		15. All growing crops; and
276		-
277	554		16. All game animals, fowl and reptile, which are not being
278	555		grown for food or sale and which are kept exclusively for
279	556		propagation or exhibition, in private grou nds or public parks in
280	557		this state.
281		-
282	558		SECTION 2. This act shall becom e effective November 1, 2023.
283		-	ENR. H. B. NO. 2339 Page 8
284		-	Passed the House of Representatives the 11th day of May, 2023.
	559	+	Passed the House of Representatives the 20th day of March, 2023.
285	560
286	561
287	562
288	563
289	564		Presiding Officer of the House
290	565		of Representatives
291	566
292	567
293		-	Passed the Senate the ~~26th~~ day of ~~April~~, 2023.
	568	+	Passed the Senate the ____ day of __________, 2023.
294	569
295	570
296	571
297	572
298	573		Presiding Officer of the Senate
299	574
300	575
301		-	OFFICE OF THE GOVERNOR
302		-	Received by the Office of the Governor this ____________________
303		-	day of ___________________, 20_______, at _______ o'clock _______ M.
304		-	By: _________________________________
305		-	Approved by the Governor of the State of Oklahoma this _____ ____
306		-	day of ___________________, 20_______, at _______ o'clock _______ M.
307		-
308		-
309		-	_________________________________
310		-	Governor of the State of Oklahoma
311		-
312		-	OFFICE OF THE SECRETARY OF STATE
313		-	Received by the Office of the Secretary of State this __________
314		-	day of ___________________, 20_______, at _______ o'clock _______ M.
315		-	By: _________________________________
316	576