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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 60th Legislature (2025)
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32	32	HOUSE BILL 2738 By: Kendrix
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39	39	AS INTRODUCED
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41	41	An Act relating to revenue and taxation; amending 68
42	42	O.S. 2021, Sections 2835 and 2836, which relate to
43	43	listing of certain property; mo difying report due
44	44	date; modifying dates related to late filing of
45	45	reports; and providing an effective date.
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52	52	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
53	53	SECTION 1. AMENDATORY 68 O.S. 2021, Section 2835, is
54	54	amended to read as follows:
55	55	Section 2835. A. On or before January 1 of each y ear, the
56	56	Oklahoma Tax Commission shall prescribe for the use of all county
57	57	assessors, suitable blank forms for the listing and assessment of
58	58	all property, both real and personal. Such forms shall contain such
59	59	information and instructions as may be necessary in order to obtain
60	60	a full and complete list of all taxable property and such forms
61	61	shall be used uniformly throughout the state. Any change in these
62	62	forms must have the appro val of the Tax Commission.
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89	89	B. It shall be the duty of the county assessor to furnish such
90	90	forms to any taxpayer upon request, and all personal property shall
91	91	be listed on such forms in the manner provided therein. Such lists
92	92	shall be signed and sworn to and filed with the county assessor not
93	93	later than March 15 April 15 of each year; and such lists may show
94	94	the description of real property, which may be by subdivision of
95	95	quarter sections, or less if any such subdivision is owned in less
96	96	quantity, describing such less quantity by United States Land Survey
97	97	nomenclature if that can be done, otherwise by metes and bounds,
98	98	according to ownership.
99	99	C. Real estate need not be listed by the taxpayer, but may be
100	100	listed if the taxpayer so desires, in which case the list shall show
101	101	the taxpayer's estimate of the value of each tract of land and shall
102	102	separately show the value of the buildings and improvements thereon.
103	103	D. All such sworn lists of property shall contain such other
104	104	information concerning both real and per sonal property as may be
105	105	required by such forms so prescribed.
106	106	E. All such sworn lists of property, any other documents
107	107	produced by a taxpayer to the assessor or the board of equalization
108	108	during the informal and formal hearing process, or during discovery
109	109	in any ad valorem tax appeal in the Court of Tax Review or the
110	110	district court, shall be protected as confidential and shall not be
111	111	available for inspection under the Open Records Act.
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139	139	SECTION 2. AMENDATORY 68 O.S. 2021, Section 2836, is
140	140	amended to read as follows:
141	141	Section 2836. A. The county assessor of each county in the
142	142	state shall, on the first day of January of each year, or as soon
143	143	thereafter as may be practicable, proceed to take a list of taxable
144	144	property in the county. In order to take lists of personal property
145	145	and receive homestead exemption applications, the county assessor,
146	146	or the assessor's deputy, shall meet the taxpayers at various places
147	147	throughout the county. The county assessor may exercise discretion
148	148	as to where to meet the taxpayers and how long to stay at each
149	149	place, provided the as sessor goes to each city and incorporated town
150	150	in counties that have not abolished household personal property tax.
151	151	At least ten (10) days prior to the date the county assessor will
152	152	meet the taxpayers to list their property, the county assessor shall
153	153	give notice by publication in at least one newspaper of general
154	154	circulation in the county, stating the date and hours of the day of
155	155	each visit to each city, town or other place; and such notice may be
156	156	published in the manner of commercial advertising, rather t han legal
157	157	notices, and the county may pay up to rates prevalent in the area
158	158	for commercial advertising.
159	159	B. If any taxpayer shall fail to meet the county assessor and
160	160	list the taxpayer's property on the date advertised, such taxpayer
161	161	may render a written list of all the taxpayer 's personal property
162	162	and make written application for homestead exemption, and shall
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189	189	subscribe and swear to the oath required by each taxpayer as to its
190	190	correctness. Such written lists or applications shall not
191	191	constitute a valid re turn or application unless made on the forms
192	192	prescribed by the Oklahoma Tax Commission and in the manner required
193	193	by law.
194	194	C. After the county assessor shall have visited each ci ty,
195	195	town, or other place, the county assessor shall be in the county
196	196	assessor's office at the county seat from March 1 to March 15 April
197	197	15, inclusive, for the purpose of receiving lists from those who
198	198	have not listed their property for the current year, a nd all who
199	199	fail to list all or any part of their personal property for the
200	200	current year, on or before March 15 April 15, shall be delinquent.
201	201	If any personal property is not listed by the person whose duty it
202	202	is to list such property on or before March 15 April 15 of any year,
203	203	when such property is assessed there shall be added to the assessed
204	204	valuation of such property as a mandatory penalty, amounts as
205	205	follows:
206	206	1. If listed or assessed after March 15 April 15, but on or
207	207	before April 15 May 15, ten percent (10%) of the assessed value; and
208	208	2. If listed or assessed after April 15 May 15, twenty percent
209	209	(20%) of the assessed value.
210	210	D. If the county assessor fails, neglects, or refuses to add
211	211	the valuation penalty as provided by this section, the county
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238	238	assessor shall be liable on the county assessor 's official bond for
239	239	the amount of the penalties.
240	240	SECTION 3. This act shall become effective November 1, 2025.
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242	242	60-1-12144 MAH 01/12/25

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2738 Compare Versions