Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB684

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/23/23  
Engrossed
3/23/23  
Refer
3/29/23  

Caption

County officers; allowing county assessors to use certain technology to inspect and assess real property. Emergency.

Impact

If enacted, SB684 is expected to standardize the methods by which property assessments are conducted across various counties, relying on modern technology to enhance the accuracy of data collection. This shift could lead to fairer property tax assessments, as it allows for better detection of property changes without necessitating exhaustive manual inspections. Additionally, it may relieve some administrative burdens from county assessors who currently manage these inspections manually with fewer resources.

Summary

Senate Bill 684, titled 'County officers; allowing county assessors to use certain technology to inspect and assess real property,' aims to improve the accuracy and efficiency of property valuations by allowing county assessors in Oklahoma to utilize digital aerial images for inspecting properties. This legislation modifies existing statutes to integrate technology into the traditional methods of property inspections that typically occur every four years. The goal is to ensure fair cash value assessments which are crucial for tax purposes.

Sentiment

The sentiment surrounding SB684 appears largely favorable, particularly among those advocating for technological advancements in government processes. Supporters believe that integrating modern inspection methods will create a more equitable property tax system. However, there are concerns voiced by critics about the potential transparency and accuracy of assessments made solely based on aerial imagery without proper on-ground verification. These critics argue that while technology can enhance efficiency, it must not completely replace traditional inspection methods, particularly in complex property scenarios.

Contention

Notable points of contention may arise regarding dependency on aerial imaging and the adequacy of technological tools compared to traditional assessment methods. Critics fear that over-reliance on technology could lead to mistakes in property valuations that directly impact tax liabilities for property owners. Additionally, discussions on how data will be collected, maintained, and analyzed will be crucial to ensure compliance with existing valuation methodologies and to adhere to the principles of fair cash value under Oklahoma law.

Companion Bills

OK SB684

Carry Over County officers; allowing county assessors to use certain technology to inspect and assess real property. Emergency.

Similar Bills

OK HB2775

Revenue and taxation; ad valorem tax; definitions; effective date.

OK SB679

Ad valorem taxation; creating the Property Tax Transparency Act; requiring the State Auditor and Inspector to enforce the provisions of the act. Effective date. Emergency.

OK HB2627

Revenue and taxation; ad valorem protests; requiring county assessor to provide schedule to taxpayers filing protests; appraiser involvement; effective date.

OK SB192

Ad Valorem Tax Code; removing requirement certain farm products be assessed and valued as of certain date. Effective date.

OK SB681

Ad valorem tax; requiring notice of valuation increase to include information on limitation of fair cash value. Effective date.

OK HB3240

County assessors; permanent records and records maintenance; prescribing duty of submission of certain data to the State Data Center; effective date.

OK SB1667

Ad valorem tax code; providing exception to requirement for notification of increase of property valuation. Effective date.

OK HB1890

Revenue and taxation; ad valorem; definition; physical inspection; exemptions; effective date.