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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
SENATE BILL 1297 By: Kidd
AS INTRODUCED
An Act relating to ad valorem taxes; amending 68 O.S.
2021, Section 3105, which relates to collection of
delinquent taxes; modifying perio d of unpaid tax
before sale of property occurs; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 20 21, Section 3105, is
amended to read as follows:
Section 3105. A. The county treasurer shall in all cases,
except those provide d for in subsection B of this section and except
for periods governed by the provisions of subsection C of Section
3148 of this title, where taxes are a lien upon real property and
have been unpaid for a period of three (3) years one (1) year or
more as of the date such taxes first became due and payable,
advertise and sell such real estate for such taxes and all other
delinquent taxes, special assessments and costs at the tax r esale
provided for in Section 3125 of this title, which shall be held on
the second Monday of June each year in each county. The county
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treasurer shall not be bound before so doing to proceed to collect
by sale all personal taxes on personal property which are by law
made a lien on realty, but shall include such personal tax with that
due on the realty, and shall sell the realty for all of the taxes
and special assessments.
B. In counties with a population in excess of one hundred
thousand (100,000) perso ns according to the most recent Federal
Decennial Census, the county treasurer s hall not conduct a tax sale
of such real estate where taxes are a lien upon real property if the
following conditions are met:
1. The real property contains a single -family residential
dwelling;
2. The individual residing on the property is sixty -five (65)
years of age or older or has been classified as totally disabled, as
defined in subsection C of this section, and such individual owes
the taxes due on the real property;
3. The real property is not currently being used as rental
property;
4. The individual living on the property has an annual income
that does not exceed the HHS Poverty Guidelines as established each
year by the United States Department of Health and Human S ervices
that are published in the Federal Register and in effect at the time
that the proposed tax sale is to take place; and
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5. The fair market value of the real property as reflected on
the tax rolls in the office of the county assessor does not exceed
One Hundred Twenty-five Thousand Dollars ($125,000.00).
C. As used in this sec tion, a person who is “totally disabled”
means a person who is unable to engage in any substantial gainful
activity by reason of a medically determined physical or mental
impairment which can be expected to last for a continuous period of
twelve (12) months or more. Proof of disability may be established
by certification by an agency of state gov ernment, an insurance
company, or as may be required by the county treasurer. Eligi bility
to receive disability benefits pursuant to a total disability under
the Federal federal Social Security Act shall consti tute proof of
disability for purposes of this section.
D. It shall be the duty of the individual owning property
subject to the provisions of subsection B of this section to make
application to the county treasurer for an exemption from a tax sale
prior to the property being sold. It shall also be the duty of the
individual to provide evidence to the county treasurer that the
individual meets the financial requirements outlined in paragraph 4
of subsection B of this section and all other requirements of t his
section to qualify for the exemption. Any individual claiming the
exemption provided in this section shall establish eligibi lity for
the exemption each year the exemption is claimed.
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E. Taxes, interest, and penalties will continue to accrue while
the exemption is claimed. The exemption from sale of property
described in this section shall no longer be applicable and the
county treasurer shall proceed with the sale of such real estate if
any of the conditions prescribed in this section are no longer m et.
F. Every notice of tax resale shall contain language approved
by the Office of the State Auditor and Inspector informing the
taxpayer of the provisions of this section.
SECTION 2. This act shall become effective November 1, 2024.
59-2-2777 QD 12/12/2023 5:08:10 PM