Req. No. 11245 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 1st Session of the 60th Legislature (2025) HOUSE JOINT RESOLUTION 1009 By: Provenzano AS INTRODUCED A Joint Resolution directing the Secretary of State to refer to the people for their approval or rejection a proposed amen dment to Section 8E of Article X of the Constitution of the State of Oklahoma; modifying exemption to allow certain veterans with a certain disability rating to qualify for the exemption on the amount of the fair cash value of the homestead; providing ballot title; and directing filing. BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES AND THE SENATE OF THE 1ST SESSION OF THE 60TH OKLAHOMA LEGISLATURE: 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 8 E of Article X of the Constitution of the State of Oklahoma to read as follows: SECTION X-8E A. Despite any provision to the contrary, beginning January 1, 2006 2026, each head of household who has been honorably discharged from active service in an y branch of the Armed Forces of the United States or Oklahoma National Guard and who has been certified by the Req. No. 11245 Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 United States Department of Veterans Affairs or its suc cessor to have a one hundred percent (100%) permanent disability sustained through military action or accident or resulting from disease contracted while in such active service or the surviving spouse of such head of household shall be entitled to claim an exemption for the full amount of the fair cash value of the homestead . as follows: 1. A twenty-five-percent exemption on the amount of the fair cash value of the homestead when the head of household has a disability rating at or between ten percent (10%) and twenty-nine percent (29%); 2. A fifty-percent exemption on the amount of the fair cash value of the homestead when the head of household has a disability rating at or between thirty percent (30%) and forty -nine percent (49%); 3. A seventy-five-percent exemption on the amount of the fair cash value of the homestead when the head of househ old has a disability rating at or between fifty percent (50%) and sixty -nine percent (69%); and 4. A one-hundred-percent exemption on the amount of the fair cash value of the homestead when the head of household has a disability rating at or between seventy percent (70%) and one hundred percent (100%). B. In order to be eligible for the exemption authorized by this section, the individual shall be required to prove r esidency within Req. No. 11245 Page 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 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 se ction is transferred on or after January 1 of a calendar year, another homestead property acquired by the qualifying head of household or by the surviving spouse of such qualifying head of household shall be exempt to the same 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, for each year thereafter. SECTION 2. The Ballot Title for the proposed 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: This measure amends Section 8 E of Article 10 of the Oklahoma Constitution. This measure would allow for veterans who have a disability rating rang ing from ten percent (10%) to one hundred percent (100%) to be eligible for the exemption on the amount of the fair cash value of the homestead for purposes of ad valorem taxation. The amount of the fair cash value of the homestead that is exempted from ad valorem taxation is dependent on the Req. No. 11245 Page 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 disabled veteran's disability rating. This measure allows for disabled veterans who do not have a one -hundred-percent disability rating to potentially qualify for the exemption of the fair cash value of the homestead for purposes of ad valorem taxation. 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 passage of this resolution, shall prepare and file one copy thereof, including the Ballot Title set forth in SECTION 2 hereof, with the Secretary of State and one copy with th e Attorney General. 60-1-11245 AO 01/07/25