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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 425 By: Sacchieri
AS INTRODUCED
An Act relating to ad valorem tax; amending 68 O.S.
2021, Sections 2905 and 2906 , which relate to claims
for property tax relief; modi fying certain income
limitation; modifying age requirement; updating
statutory language; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Secti on 2905, is
amended to read as follows:
Section 2905. The provisions of Secti ons 2904 through 2911 of
this title shall apply only to persons sixty-five (65) sixty (60)
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)
Forty Thousand Dollars ($40,000.00) for any calendar year. The
provisions of these sections 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,
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and such other forms as may be deemed necessary to support claims
made pursuant to said such sections.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2906, is
amended to read as follows:
Section 2906. Any person sixty-five (65) sixty (60) years of
age or older or any totally disabled perso n, who is the head of a
household, a resident of and domiciled in this state d uring the
entire preceding calendar year, and whose gross household income for
such year does not exceed Twelve Thousand Dollars ($12,000.00) Forty
Thousand Dollars ($40,000.00) 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. Each
head of household shall be allowed to file only one claim per year.
SECTION 3. This act shall become effective November 1, 2025.
60-1-422 QD 1/7/2025 11:49:36 AM