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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 59th Legislature (2023)
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32	32	HOUSE JOINT
33	33	RESOLUTION 1039 By: Steagall
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39	39	AS INTRODUCED
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41	41	A Joint Resolution directing the Secretary of State
42	42	to refer to the people for their approval or
43	43	rejection a proposed amendment to Sections 8D, 8E and
44	44	8F of Article X of the Constitution of the State of
45	45	Oklahoma; modifying references to head of household;
46	46	replacing references to head of household with
47	47	reference to veterans; providing ballot title ; and
48	48	directing filing.
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54	54	SECTION 1. The Secretary of State shall refer to the people for
55	55	their approval or rejection, as and in the manner provided by law,
56	56	the following proposed amendment to Section 8D, 8E and 8F of Article
57	57	X of the Constitution of the State of Oklahoma to read as follows:
58	58	Section 8D. A. Despite any provision to the contrary,
59	59	beginning January 1, 2009 2025, each head of household veteran who
60	60	has been honorably discharged from active service in an y branch of
61	61	the Armed Forces of the United St ates or Oklahoma National Guard and
62	62	who has been certified by the Unite d States Department of Veterans
63	63	Affairs or its successor to have a one-hundred-percent (100%)
64	64	permanent disability sustained through militar y action or accident
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91	91	or resulting from diseas e contracted while in such active service or
92	92	the surviving spouse of su ch head of household veteran shall be
93	93	entitled to claim an exemp tion for the full amount of all household
94	94	personal property which is subject to ad valorem taxation and which
95	95	is not subject to any form of taxation in lieu of ad valorem
96	96	taxation.
97	97	B. In order to be eligible for the exemption authorized by this
98	98	section, the individual shall be required to prove residency within
99	99	the State of Oklahoma.
100	100	C. The Legislature shall be authorized to enact such laws as
101	101	may be necessary in order to implement the exempt ion provided by
102	102	this section; however, the exemption amount shal l not be subject to
103	103	modification by such enactments and shall be for the ful l amount of
104	104	the valuation of any household personal property as otherwise
105	105	prescribed by this section.
106	106	Section 8E. A. Despite any provision to the contrary,
107	107	beginning January 1, 2006 2025, each head of household veteran who
108	108	has been honorably discharged f rom active service in any branch of
109	109	the Armed Forces of the United States or Oklahoma National Guard and
110	110	who has been certified by the United States Department of Veterans
111	111	Affairs or its successor to have a one hu ndred percent (100%)
112	112	permanent disability s ustained through military action or accident
113	113	or resulting from disease contracted while in such active service or
114	114	the surviving spouse of such head of household veteran shall be
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141	141	entitled to claim an exemption for the full amount of the fair cash
142	142	value of the homestead.
143	143	B. In order to be eligible for the exemption authorized by this
144	144	section, the individual shall be requ ired to prove residency within
145	145	the State of Oklahoma and must have previously qualified for the
146	146	homestead exemption authorized by law or be eligible for the
147	147	homestead exemption pursuant to law.
148	148	C. If a homestead otherwise eligible for the exemption
149	149	authorized by this section is transferred on or after January 1 of a
150	150	calendar year, another homestead p roperty acquired by the qualifying
151	151	head of household veteran or by the surviving spouse of such
152	152	qualifying head of household veteran shall be exempt to the sam e
153	153	extent as the homestead property previously owned by such person or
154	154	persons for the year during which the new homestead is acquired and,
155	155	subject to the requirements of this section, f or each year
156	156	thereafter.
157	157	Section 8F. A. Despite any provision to the contrary, and
158	158	except as otherwise provided by subsection D of this section,
159	159	beginning January 1, 2015 2025, the surviving spouse of the head of
160	160	household a veteran who is determined by the United States
161	161	Department of Defense or any branch of the United St ates military to
162	162	have died while in the line of duty shall be entitled to claim an
163	163	exemption for the full amount of the fair cash value of t he
164	164	homestead until such surviving spouse remarries.
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191	191	B. In order to be eligible f or the exemption authorized by this
192	192	section, the surviving spouse shall be required to prove residency
193	193	within the State of Oklahoma and must have previously qualified for
194	194	the homestead exemption authorized by law or be eligible for the
195	195	homestead exemption pursuant to law.
196	196	C. If a homestead otherwise eligible for the exemption
197	197	authorized by this section is transferred on or after January 1 of a
198	198	calendar year, another homestead property acquired by the surviving
199	199	spouse shall be exempt to the same extent as t he homestead property
200	200	previously owned by such person for the year during which the new
201	201	homestead is acquired and, subject to the requirements of this
202	202	section, for each year t hereafter.
203	203	D. The provisions of this section shall be applicable for the
204	204	2014 2025 calendar year and all subsequent calendar years with
205	205	respect to an existing homestead property owned by the surviving
206	206	spouse of a person previously determined to have died while in the
207	207	line of duty by the United State s Department of Defense or
208	208	applicable branch of the United States milit ary.
209	209	SECTION 2. The Ballot Title for the prop osed Constitutional
210	210	amendment as set forth in SECTION 1 of this resolution shall be in
211	211	the following form:
212	212	BALLOT TITLE
213	213	Legislative Referendum No. ____ State Question No. ____
214	214	THE GIST OF THE PROPOSITION IS AS FOLLOWS:
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241	241	This measure amends the Oklahoma Cons titution. It amends
242	242	Sections 8D, 8E and 8F in Article 10. These sec tions all relate
243	243	to property tax exemptions. Some of the exemptions are for the
244	244	homestead of disabled veterans or surviving spouses of disabled
245	245	veterans or the surviving spouses of persons who were killed in
246	246	the line of duty during military service. One of the exemptions
247	247	is for personal property of a disabled veteran or the surviving
248	248	spouse of a disabled veteran. The amendments change references
249	249	to "head of household". The phrase "head of household" would be
250	250	replaced with references to a "veteran". The amendments would
251	251	be effective beginning with the 202 5 calendar year and for each
252	252	year thereafter.
253	253	SHALL THE PROPOSAL BE APPROVED?
254	254	FOR THE PROPOSAL — YES _____________
255	255	AGAINST THE PROPOSAL — NO _____________
256	256	SECTION 3. The Chief Clerk of the House of Representatives,
257	257	immediately after the pas sage of this resolution, shall prepare and
258	258	file one copy thereof, inclu ding the Ballot Title set forth in
259	259	SECTION 2 hereof, with the Secretary of State and one copy with the
260	260	Attorney General.
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262	262	59-1-6148 MAH 12/15/22
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Oklahoma 2024 Regular Session

Oklahoma House Bill HJR1039 Compare Versions