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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 303 By: Stanley
AS INTRODUCED
An Act relating to ad valorem tax; amending 68 O.S.
2021, Sections 2905, 2906, and 2907, which relate to
claims for property tax relief; modifying certain
income limitation; authorizing claim for certain
disabled service members and first responders;
requiring the Oklahoma Tax Commission to submit
certain information; modifying claim limit; updating
statutory language; updating statutory r eferences;
making language gender neutral; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2905, is
amended to read as follows:
Section 2905. The provisions of Sections 2904 through 2911 of
this title shall apply only to persons sixty -five (65) years of age
or older; or to any totally disabled person, who is head of a
household, was a resident of and domiciled in this state during the
entire preceding calendar year, and whose gross household income
does not exceed the amount of Twelve Thousand Dollars ($12,000.00)
determined by the United States Department of Housing and Urban
Development to be seventy -five percent (75%) of the estimated median
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income for the preceding year for the county or metropolitan
statistical area which includes the county for any calendar year ;
and any person who has been honorably discharged from active service
in any branch of the Armed Forces of the United State s or Oklahoma
National Guard and who has been certified by the United States
Department of Veterans Affairs to have a seventy -five percent (75%)
disability sustained through military action or accident, or
resulting from disease contracted while in the act ive service; any
person granted a disability retirement benefit by the Oklahoma
Police Pension and Retirement System, Oklahoma Firefighters Pension
and Retirement System, Oklahoma Law Enforcement Retirement System,
or the Oklahoma Wildlife Conservation Dep artment Retirement Fund for
a disability incurred in the line of duty; and a s urviving spouse of
such person, who is the head of a household and a resident of and
domiciled in this state during the entire preceding calendar year .
The provisions of these s ections shall be administered by the
Oklahoma Tax Commission, which shall devise and furnish appropriate
forms for claims, reports of household income, proof of property
taxes paid, and such other forms as may be deemed necessary to
support claims made pur suant to said sections.
SECTION 2. AMENDATORY 68 O.S . 2021, Section 2906, is
amended to read as follows:
Section 2906. A. Any person sixty-five (65) years of age or
older or any totally disabled person, who is the head of a
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household, a resident of and domiciled in this state during the
entire preceding calendar year, and whose gross household income for
such year does not exceed Twelve Thousand Dollars ($12,000.00) the
amount determined by the United States Department of Housing and
Urban Development to be seventy -five percent (75%) of the estimated
median income for the preceding year for the county or metropolitan
statistical area which includes the county may file a claim for
property tax relief on the amount of property taxes paid on the
household occupied by such person during the preceding calendar
year.
B. Any person who has been honorably discharged from active
service in any branch of the Armed Forces of the United States or
Oklahoma National Guard and who has been certi fied by the United
States Department of Veterans Affairs to have a seventy -five percent
(75%) disability sustained through military action or accident, or
resulting from disease contracted while in the active service ; any
person granted a disability retire ment benefit by the Oklahoma
Police Pension and Retirement System, Oklahoma Firefighters Pension
and Retirement System, Oklahoma Law Enforcement Retirement System,
or the Oklahoma Wildlife Conservation Department Retirement Fund for
a disability incurred i n the line of duty; and a surviving spouse of
such person, who is the head of a household and a resident of and
domiciled in this state during the entire preceding calendar year
may file a claim for property tax relief on the amount of property
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taxes paid on the household occupied by the person during the
preceding calendar year.
C. Each head of household shall be allowed to file only one
claim per year.
D. The Oklahoma Tax Commission shall provide information on the
income limitation provided in subsecti on A of this section to each
county assessor each year as soon as the informat ion becomes
available.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 2907, is
amended to read as follows:
Section 2907. A. The amount of any claim filed pursuant to
Section 108 of this act 2908 of this title shall be for the amount
of the property taxes paid by the claimant for the preceding
calendar year which exceeds one percent (1%) of the household
income, but no claim for property tax relief shall ex ceed Two
Hundred Dollars ($200.00) One Thousand Dollars ($1,000.00) .
B. The right to file a claim and to receive property tax relief
under the provisions of this act Sections 2904 through 2911 of this
title shall be personal to the claimant and shall not survive his or
her death, except that a surviving spouse of the claimant may
receive benefits hereunder upon the timely filing of a claim.
SECTION 4. This act shall become effective January 1, 2026.
60-1-390 QD 12/30/2024 11:49:59 PM