Oklahoma 2024 Regular Session

Oklahoma House Bill HB3389

Introduced
2/5/24  
Refer
2/6/24  
Report Pass
3/4/24  
Engrossed
3/13/24  
Refer
3/19/24  

Caption

Ad valorem tax; application for military service disability homestead exemption prior to purchase of real property; effective date.

Impact

The passage of HB3389 would likely provide significant benefits to military service members by simplifying their access to tax exemptions on real estate purchases. By allowing the application for a homestead exemption to occur before the purchase, it effectively helps potential buyers make informed decisions based on their tax liabilities. This change aims to facilitate home ownership among veterans and ensure that they can capitalize on the benefits they have earned through their service.

Summary

House Bill 3389 aims to enhance the process for military service members seeking a homestead exemption on real property. Specifically, the bill allows individuals intending to purchase property to apply for a military service disability homestead exemption before completing the purchase. This initiative seeks to streamline the application process and reduce barriers for veterans looking to benefit from this civil service-related tax relief. The bill mandates that county assessors process exemption applications within fifteen days and provide applicants with a preliminary approval or denial letter that indicates the potential exemption amount.

Sentiment

The overall sentiment surrounding HB3389 appears to be positive, with bipartisan support noted during discussion and voting in the Senate Committee on Finance. Advocates for the bill have expressed that it represents a step towards recognizing and accommodating the unique needs of veterans and active soldiers in Oklahoma. Legislative discussions suggest a shared understanding of the importance of supporting military personnel as they transition to civilian life, which may help generate increased political support for veterans' issues.

Contention

While there seems to be a broad agreement on the merits of supporting veterans through tax exemptions, some concerns may arise regarding the process's administrative implications for county assessors and the timeliness of the application process. However, specific points of contention were not heavily emphasized in the discussions documented at the recent committee session. The bill received a unanimous 'do pass' motion from the committee, indicating a strong consensus on its necessity and appropriateness.

Companion Bills

No companion bills found.

Previously Filed As

OK HB1926

Revenue and taxation; ad valorem taxation; additional homestead exemption; effective date.

OK HB2742

Revenue and taxation; ad valorem tax; sale process; sheriffs; notice; publication; sale expenses; void sales; purchasers; effective date.

OK SB387

Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.

OK HB2312

Revenue and taxation; sales tax; exemptions; disabled veterans; surviving spouses; disability determination; effective date; emergency.

OK HB2339

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

OK SB585

Income tax; providing income tax exemption for beneficiary payments from certain military plans. Effective date.

OK HB1008

Revenue and taxation; additional homestead exemption; modifying certain qualifying income amount; effective date.

OK HB2733

Revenue and taxation; sales tax; exemptions; diapers; formula; effective date; emergency.

OK SB463

Sales tax exemption; extending date for rolling stock exemption. Effective date.

OK SB393

Sales tax exemption; providing exception to limit for disabled veterans exemption. Effective date.

Similar Bills

No similar bills found.