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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 45 By: Rader
AS INTRODUCED
An Act relating to ad valorem tax; amending 68 O.S.
2021, Sections 2906 and 2907, which relate to claims
for property tax relief; modifying certain income
limitation; modifying claim limit; updating statutory
language; updating statutory reference s; 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 2906, is
amended to read as follows:
Section 2906. Any person sixty -five (65) years of age or older
or any totally disabled person, who is the head of a 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) Thirty-eight
Thousand Dollars ($38,000.00) may file a claim for property tax
relief on the amount of proper ty taxes paid on the household
occupied by such person during the preceding c alendar year. Each
head of household shall be allowed to file only one claim per year.
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SECTION 2. 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 exceed Two
Hundred Dollars ($200.00) Two Thousand Dollars ($2,000.00) .
B. The right to file a claim and to receive property tax relief
under the provisions of this act Sections 2904 through 291 1 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 3. This act shall become eff ective January 1, 2026.
60-1-731 QD 12/18/2024 12:00:13 PM