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53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 59th Legislature (2024)
56	56
57	57	SENATE BILL 1297 By: Kidd
58	58
59	59
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63	63	AS INTRODUCED
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65	65	An Act relating to ad valorem taxes; amending 68 O.S.
66	66	2021, Section 3105, which relates to collection of
67	67	delinquent taxes; modifying perio d of unpaid tax
68	68	before sale of property occurs; and providing an
69	69	effective date.
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 68 O.S. 20 21, Section 3105, is
77	77	amended to read as follows:
78	78	Section 3105. A. The county treasurer shall in all cases,
79	79	except those provide d for in subsection B of this section and except
80	80	for periods governed by the provisions of subsection C of Section
81	81	3148 of this title, where taxes are a lien upon real property and
82	82	have been unpaid for a period of three (3) years one (1) year or
83	83	more as of the date such taxes first became due and payable,
84	84	advertise and sell such real estate for such taxes and all other
85	85	delinquent taxes, special assessments and costs at the tax r esale
86	86	provided for in Section 3125 of this title, which shall be held on
87	87	the second Monday of June each year in each county. The county
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139	139	treasurer shall not be bound before so doing to proceed to collect
140	140	by sale all personal taxes on personal property which are by law
141	141	made a lien on realty, but shall include such personal tax with that
142	142	due on the realty, and shall sell the realty for all of the taxes
143	143	and special assessments.
144	144	B. In counties with a population in excess of one hundred
145	145	thousand (100,000) perso ns according to the most recent Federal
146	146	Decennial Census, the county treasurer s hall not conduct a tax sale
147	147	of such real estate where taxes are a lien upon real property if the
148	148	following conditions are met:
149	149	1. The real property contains a single -family residential
150	150	dwelling;
151	151	2. The individual residing on the property is sixty -five (65)
152	152	years of age or older or has been classified as totally disabled, as
153	153	defined in subsection C of this section, and such individual owes
154	154	the taxes due on the real property;
155	155	3. The real property is not currently being used as rental
156	156	property;
157	157	4. The individual living on the property has an annual income
158	158	that does not exceed the HHS Poverty Guidelines as established each
159	159	year by the United States Department of Health and Human S ervices
160	160	that are published in the Federal Register and in effect at the time
161	161	that the proposed tax sale is to take place; and
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213	213	5. The fair market value of the real property as reflected on
214	214	the tax rolls in the office of the county assessor does not exceed
215	215	One Hundred Twenty-five Thousand Dollars ($125,000.00).
216	216	C. As used in this sec tion, a person who is “totally disabled”
217	217	means a person who is unable to engage in any substantial gainful
218	218	activity by reason of a medically determined physical or mental
219	219	impairment which can be expected to last for a continuous period of
220	220	twelve (12) months or more. Proof of disability may be established
221	221	by certification by an agency of state gov ernment, an insurance
222	222	company, or as may be required by the county treasurer. Eligi bility
223	223	to receive disability benefits pursuant to a total disability under
224	224	the Federal federal Social Security Act shall consti tute proof of
225	225	disability for purposes of this section.
226	226	D. It shall be the duty of the individual owning property
227	227	subject to the provisions of subsection B of this section to make
228	228	application to the county treasurer for an exemption from a tax sale
229	229	prior to the property being sold. It shall also be the duty of the
230	230	individual to provide evidence to the county treasurer that the
231	231	individual meets the financial requirements outlined in paragraph 4
232	232	of subsection B of this section and all other requirements of t his
233	233	section to qualify for the exemption. Any individual claiming the
234	234	exemption provided in this section shall establish eligibi lity for
235	235	the exemption each year the exemption is claimed.
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287	287	E. Taxes, interest, and penalties will continue to accrue while
288	288	the exemption is claimed. The exemption from sale of property
289	289	described in this section shall no longer be applicable and the
290	290	county treasurer shall proceed with the sale of such real estate if
291	291	any of the conditions prescribed in this section are no longer m et.
292	292	F. Every notice of tax resale shall contain language approved
293	293	by the Office of the State Auditor and Inspector informing the
294	294	taxpayer of the provisions of this section.
295	295	SECTION 2. This act shall become effective November 1, 2024.
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297	297	59-2-2777 QD 12/12/2023 5:08:10 PM

Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1297 Compare Versions