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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
COMMITTEE SUBSTITUTE
FOR
HOUSE JOINT
RESOLUTION NO. 1019 By: Manger, Wolfley, and
Roberts
COMMITTEE SUBSTITUTE
A Joint Resolution dire cting the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Section 8C of
Article X of the Constitution of the State of
Oklahoma; eliminating income thre shold; providing for
occupancy requirement ; providing exception;
restricting fair cash value of homest ead for purposes
of eligibility; prescribing definition of fair cash
value pursuant to Section 8B of Article X of the
Oklahoma Constitution; providing ballot title; and
directing filing.
BE IT RESOLVED BY THE HOUSE OF REPRESENT ATIVES AND THE SENATE OF THE
2ND SESSION OF THE 59TH OKLAHOMA LEGISLATURE:
SECTION 1. The Secretary of State shall refer to the pe ople for
their approval or rejection, as and in the manner provided by law,
the following proposed amendment to Section 8C of Article X of the
Constitution of the State of Oklahoma to read as follows:
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Section 8C. A. Despite any provision to the contrary,
beginning January 1, 2005 2025, the fair cash value, as determined
by law, on each homestead of an individual head of household whose
gross household income from all sources for the preceding calendar
year did not exceed an amount as provided in subsectio n B of this
section, and which individual head of household who is sixty-five
(65) years of age or older who has occupied the property for a
period of at least ten (10) years prior to the first January 1 d ate
following the year during which the person atta ins the age of sixty-
five (65) years, shall not exceed the fair cash value plac ed upon
the property during the first year in w hich the individual head of
household was sixty-five (65) years of age or older and had gross
household income from all sources wh ich did not exceed an am ount as
provided in subsection B of this section . For purposes of this
section, absence from the home stead for a period not to exceed three
hundred sixty-five (365) days during any ten-year period shall not
disqualify the owner from eligibility. The provisions of this
section shall only be applicable to a ho mestead with a fair cash
value of Five Hundred Thousand Dollars ($500,000.00) or less. For
purposes of this section, the fair cash value shall be determined in
the same manner as provided by Section 8 B of Article X of the
Oklahoma Constitution . Subject to the limitations of this section,
the fair cash value shall not exceed such amount as long as the
individual head of household who is sixty -five (65) years of age or
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older owns and occupies the proper ty and as long as the gross
household income from all s ources does not exceed an amount as
provided in subsection B of this section. If any improvements are
made to the property, the fair cash value of the improvements shall
be assessed in accordance with law by the county assessor and added
to the assessed value of the property. Once the fair cash value of
the improvements has been added to the fair cash value of the
property, the total fair cash value shall not exceed the revised
valuation of the proper ty so long as the individual head of
household who is sixty-five (65) years of age or older owns and
occupies the property and so long as the gross household income from
all sources does not exceed an amount as provided in subsection B of
this section. For any individual head of household who is sixty -
five (65) years of age or older prior to January 1, 19 97, and has
gross household income from all sources of Twenty -five Thousand
Dollars ($25,000.00) or less in calendar year 1996, the fair cash
value of the real property shall be the fair cash value placed upon
the property on January 1, 1997. If the indiv idual head of
household ceases to own and occupy the property or if the gross
household income from all sources exceeds an amount as provided in
subsection B of this section, the fair cash value of the propert y
shall be determined as if the provisions of S ection 8 of Article X
of the Constitution of the State of Oklahoma or any other provisions
relating to a limitation on the fair cash value of locally asse ssed
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real property had been in effect during the time t he property was
valued pursuant to the provisio ns of this section.
B. The income threshold for the gross household income from all
sources for an individual head of household under this section shall
not exceed the amount determined by the United States D epartment of
Housing and Urban Development to b e the estimated median income for
the preceding year for the county or metropolitan statistical area
which includes such county. The Oklahoma Tax Commiss ion shall
provide such information to each county asses sor each year as soon
as such information becom es available.
SECTION 2. The Ballot Title for the proposed Constitutional
amendment as set forth in SECTION 1 of this resolution shall be in
the following form:
BALLOT TITLE
Legislative Referendum No. ____ State Question No. ____
THE GIST OF THE PROPOSITION IS AS FOLLOWS:
This measure amends Section 8C of the Oklahoma Constitution.
Increases in fair cash value of homesteads are limited for
individual heads of household age sixty-five (65) or older. The
increase cannot exce ed the fair cash value of the property
during the first year in which the owner was age sixty-five (65)
years of age or older. This limit applies if the individual
head of household meets both the age requirement and an income
limit determined by the United States Depar tment of Housing and
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Urban Development. This measure would eliminate the income
limit requirement. The age limit would not change . The person
would be required to have occupied the homestead f or ten (10)
years. A person could be away from the homes tead for a period
not to exceed three hundred sixty-five (365) days in a ten -year
period and still qualify. The limit on increases in fair cash
value of homestead property would only apply if the fair cash
value of the homestead is Five Hundred Thousand Dollars
($500,000.00) or less. This value would be determined the same
way as it is determined for all other purposes in the property
tax system.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 3. The Chief Clerk of the House of Representatives,
immediately after the passage of this resolution, shall prepare and
file one copy thereof, including the Ballot Title set forth in
SECTION 2 hereof, with the Secretary of State and one copy with the
Attorney General.
COMMITTEE REPORT BY: COMMITTEE ON RULES, dated 02/14/2024 - DO PASS,
As Amended and Coauthored.