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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
HOUSE JOINT
RESOLUTION 1039 By: Steagall
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Sections 8D, 8E and
8F of Article X of the Constitution of the State of
Oklahoma; modifying references to head of household;
replacing references to head of household with
reference to veterans; providing ballot title ; and
directing filing.
SECTION 1. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
the following proposed amendment to Section 8D, 8E and 8F of Article
X of the Constitution of the State of Oklahoma to read as follows:
Section 8D. A. Despite any provision to the contrary,
beginning January 1, 2009 2025, each head of household veteran who
has been honorably discharged from active service in an y branch of
the Armed Forces of the United St ates or Oklahoma National Guard and
who has been certified by the Unite d States Department of Veterans
Affairs or its successor to have a one-hundred-percent (100%)
permanent disability sustained through militar y action or accident
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or resulting from diseas e contracted while in such active service or
the surviving spouse of su ch head of household veteran shall be
entitled to claim an exemp tion for the full amount of all household
personal property which is subject to ad valorem taxation and which
is not subject to any form of taxation in lieu of ad valorem
taxation.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be required to prove residency within
the State of Oklahoma.
C. The Legislature shall be authorized to enact such laws as
may be necessary in order to implement the exempt ion provided by
this section; however, the exemption amount shal l not be subject to
modification by such enactments and shall be for the ful l amount of
the valuation of any household personal property as otherwise
prescribed by this section.
Section 8E. A. Despite any provision to the contrary,
beginning January 1, 2006 2025, each head of household veteran who
has been honorably discharged f rom active service in any branch of
the Armed Forces of the United States or Oklahoma National Guard and
who has been certified by the United States Department of Veterans
Affairs or its successor to have a one hu ndred percent (100%)
permanent disability s ustained through military action or accident
or resulting from disease contracted while in such active service or
the surviving spouse of such head of household veteran shall be
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entitled to claim an exemption for the full amount of the fair cash
value of the homestead.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be requ ired to prove residency within
the State of Oklahoma and must have previously qualified for the
homestead exemption authorized by law or be eligible for the
homestead exemption pursuant to law.
C. If a homestead otherwise eligible for the exemption
authorized by this section is transferred on or after January 1 of a
calendar year, another homestead p roperty acquired by the qualifying
head of household veteran or by the surviving spouse of such
qualifying head of household veteran shall be exempt to the sam e
extent as the homestead property previously owned by such person or
persons for the year during which the new homestead is acquired and,
subject to the requirements of this section, f or each year
thereafter.
Section 8F. A. Despite any provision to the contrary, and
except as otherwise provided by subsection D of this section,
beginning January 1, 2015 2025, the surviving spouse of the head of
household a veteran who is determined by the United States
Department of Defense or any branch of the United St ates military to
have died while in the line of duty shall be entitled to claim an
exemption for the full amount of the fair cash value of t he
homestead until such surviving spouse remarries.
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B. In order to be eligible f or the exemption authorized by this
section, the surviving spouse shall be required to prove residency
within the State of Oklahoma and must have previously qualified for
the homestead exemption authorized by law or be eligible for the
homestead exemption pursuant to law.
C. If a homestead otherwise eligible for the exemption
authorized by this section is transferred on or after January 1 of a
calendar year, another homestead property acquired by the surviving
spouse shall be exempt to the same extent as t he homestead property
previously owned by such person for the year during which the new
homestead is acquired and, subject to the requirements of this
section, for each year t hereafter.
D. The provisions of this section shall be applicable for the
2014 2025 calendar year and all subsequent calendar years with
respect to an existing homestead property owned by the surviving
spouse of a person previously determined to have died while in the
line of duty by the United State s Department of Defense or
applicable branch of the United States milit ary.
SECTION 2. The Ballot Title for the prop osed 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:
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This measure amends the Oklahoma Cons titution. It amends
Sections 8D, 8E and 8F in Article 10. These sec tions all relate
to property tax exemptions. Some of the exemptions are for the
homestead of disabled veterans or surviving spouses of disabled
veterans or the surviving spouses of persons who were killed in
the line of duty during military service. One of the exemptions
is for personal property of a disabled veteran or the surviving
spouse of a disabled veteran. The amendments change references
to "head of household". The phrase "head of household" would be
replaced with references to a "veteran". The amendments would
be effective beginning with the 202 5 calendar year and for each
year thereafter.
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 pas sage of this resolution, shall prepare and
file one copy thereof, inclu ding the Ballot Title set forth in
SECTION 2 hereof, with the Secretary of State and one copy with the
Attorney General.
59-1-6148 MAH 12/15/22