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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 303 By: Stanley
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to ad valorem tax; amending 68 O.S.
66	66	2021, Sections 2905, 2906, and 2907, which relate to
67	67	claims for property tax relief; modifying certain
68	68	income limitation; authorizing claim for certain
69	69	disabled service members and first responders;
70	70	requiring the Oklahoma Tax Commission to submit
71	71	certain information; modifying claim limit; updating
72	72	statutory language; updating statutory r eferences;
73	73	making language gender neutral; and providing an
74	74	effective date.
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79	79	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
80	80	SECTION 1. AMENDATORY 68 O.S. 2021, Section 2905, is
81	81	amended to read as follows:
82	82	Section 2905. The provisions of Sections 2904 through 2911 of
83	83	this title shall apply only to persons sixty -five (65) years of age
84	84	or older; or to any totally disabled person, who is head of a
85	85	household, was a resident of and domiciled in this state during the
86	86	entire preceding calendar year, and whose gross household income
87	87	does not exceed the amount of Twelve Thousand Dollars ($12,000.00)
88	88	determined by the United States Department of Housing and Urban
89	89	Development to be seventy -five percent (75%) of the estimated median
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141	141	income for the preceding year for the county or metropolitan
142	142	statistical area which includes the county for any calendar year ;
143	143	and any person who has been honorably discharged from active service
144	144	in any branch of the Armed Forces of the United State s or Oklahoma
145	145	National Guard and who has been certified by the United States
146	146	Department of Veterans Affairs to have a seventy -five percent (75%)
147	147	disability sustained through military action or accident, or
148	148	resulting from disease contracted while in the act ive service; any
149	149	person granted a disability retirement benefit by the Oklahoma
150	150	Police Pension and Retirement System, Oklahoma Firefighters Pension
151	151	and Retirement System, Oklahoma Law Enforcement Retirement System,
152	152	or the Oklahoma Wildlife Conservation Dep artment Retirement Fund for
153	153	a disability incurred in the line of duty; and a s urviving spouse of
154	154	such person, who is the head of a household and a resident of and
155	155	domiciled in this state during the entire preceding calendar year .
156	156	The provisions of these s ections shall be administered by the
157	157	Oklahoma Tax Commission, which shall devise and furnish appropriate
158	158	forms for claims, reports of household income, proof of property
159	159	taxes paid, and such other forms as may be deemed necessary to
160	160	support claims made pur suant to said sections.
161	161	SECTION 2. AMENDATORY 68 O.S . 2021, Section 2906, is
162	162	amended to read as follows:
163	163	Section 2906. A. Any person sixty-five (65) years of age or
164	164	older or any totally disabled person, who is the head of a
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216	216	household, a resident of and domiciled in this state during the
217	217	entire preceding calendar year, and whose gross household income for
218	218	such year does not exceed Twelve Thousand Dollars ($12,000.00) the
219	219	amount determined by the United States Department of Housing and
220	220	Urban Development to be seventy -five percent (75%) of the estimated
221	221	median income for the preceding year for the county or metropolitan
222	222	statistical area which includes the county may file a claim for
223	223	property tax relief on the amount of property taxes paid on the
224	224	household occupied by such person during the preceding calendar
225	225	year.
226	226	B. Any person who has been honorably discharged from active
227	227	service in any branch of the Armed Forces of the United States or
228	228	Oklahoma National Guard and who has been certi fied by the United
229	229	States Department of Veterans Affairs to have a seventy -five percent
230	230	(75%) disability sustained through military action or accident, or
231	231	resulting from disease contracted while in the active service ; any
232	232	person granted a disability retire ment benefit by the Oklahoma
233	233	Police Pension and Retirement System, Oklahoma Firefighters Pension
234	234	and Retirement System, Oklahoma Law Enforcement Retirement System,
235	235	or the Oklahoma Wildlife Conservation Department Retirement Fund for
236	236	a disability incurred i n the line of duty; and a surviving spouse of
237	237	such person, who is the head of a household and a resident of and
238	238	domiciled in this state during the entire preceding calendar year
239	239	may file a claim for property tax relief on the amount of property
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291	291	taxes paid on the household occupied by the person during the
292	292	preceding calendar year.
293	293	C. Each head of household shall be allowed to file only one
294	294	claim per year.
295	295	D. The Oklahoma Tax Commission shall provide information on the
296	296	income limitation provided in subsecti on A of this section to each
297	297	county assessor each year as soon as the informat ion becomes
298	298	available.
299	299	SECTION 3. AMENDATORY 68 O.S. 2021, Section 2907, is
300	300	amended to read as follows:
301	301	Section 2907. A. The amount of any claim filed pursuant to
302	302	Section 108 of this act 2908 of this title shall be for the amount
303	303	of the property taxes paid by the claimant for the preceding
304	304	calendar year which exceeds one percent (1%) of the household
305	305	income, but no claim for property tax relief shall ex ceed Two
306	306	Hundred Dollars ($200.00) One Thousand Dollars ($1,000.00) .
307	307	B. The right to file a claim and to receive property tax relief
308	308	under the provisions of this act Sections 2904 through 2911 of this
309	309	title shall be personal to the claimant and shall not survive his or
310	310	her death, except that a surviving spouse of the claimant may
311	311	receive benefits hereunder upon the timely filing of a claim.
312	312	SECTION 4. This act shall become effective January 1, 2026.
313	313
314	314	60-1-390 QD 12/30/2024 11:49:59 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB303 Compare Versions