Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB45 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3
4	4	Req. No. 731 Page 1 1
5	5	2
6	6	3
7	7	4
8	8	5
9	9	6
10	10	7
11	11	8
12	12	9
13	13	10
14	14	11
15	15	12
16	16	13
17	17	14
18	18	15
19	19	16
20	20	17
21	21	18
22	22	19
23	23	20
24	24	21
25	25	22
26	26	23
27	27	24
28	28	1
29	29	2
30	30	3
31	31	4
32	32	5
33	33	6
34	34	7
35	35	8
36	36	9
37	37	10
38	38	11
39	39	12
40	40	13
41	41	14
42	42	15
43	43	16
44	44	17
45	45	18
46	46	19
47	47	20
48	48	21
49	49	22
50	50	23
51	51	24
52	52
53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 45 By: Rader
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 2906 and 2907, which relate to claims
67	67	for property tax relief; modifying certain income
68	68	limitation; modifying claim limit; updating statutory
69	69	language; updating statutory reference s; making
70	70	language gender neutral; and providing an effective
71	71	date.
72	72
73	73
74	74
75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 68 O.S. 2021, Section 2906, is
77	77	amended to read as follows:
78	78	Section 2906. Any person sixty -five (65) years of age or older
79	79	or any totally disabled person, who is the head of a household, a
80	80	resident of and domiciled in this state during the entire preceding
81	81	calendar year, and whose gross household income for such year does
82	82	not exceed Twelve Thousand Dollars ($12,000.00) Thirty-eight
83	83	Thousand Dollars ($38,000.00) may file a claim for property tax
84	84	relief on the amount of proper ty taxes paid on the household
85	85	occupied by such person during the preceding c alendar year. Each
86	86	head of household shall be allowed to file only one claim per year.
87	87
88	88
89	89	Req. No. 731 Page 2 1
90	90	2
91	91	3
92	92	4
93	93	5
94	94	6
95	95	7
96	96	8
97	97	9
98	98	10
99	99	11
100	100	12
101	101	13
102	102	14
103	103	15
104	104	16
105	105	17
106	106	18
107	107	19
108	108	20
109	109	21
110	110	22
111	111	23
112	112	24
113	113	1
114	114	2
115	115	3
116	116	4
117	117	5
118	118	6
119	119	7
120	120	8
121	121	9
122	122	10
123	123	11
124	124	12
125	125	13
126	126	14
127	127	15
128	128	16
129	129	17
130	130	18
131	131	19
132	132	20
133	133	21
134	134	22
135	135	23
136	136	24
137	137
138	138	SECTION 2. AMENDATORY 68 O.S. 2021, Section 2907, is
139	139	amended to read as follows:
140	140	Section 2907. A. The amount of any claim filed pursuant to
141	141	Section 108 of this act 2908 of this title shall be for the amount
142	142	of the property taxes paid by the claimant for the preceding
143	143	calendar year which exceeds one percent (1%) of the household
144	144	income, but no claim for property tax relief shall exceed Two
145	145	Hundred Dollars ($200.00) Two Thousand Dollars ($2,000.00) .
146	146	B. The right to file a claim and to receive property tax relief
147	147	under the provisions of this act Sections 2904 through 291 1 of this
148	148	title shall be personal to the claimant and shall not survive his or
149	149	her death, except that a surviving spouse of the claimant may
150	150	receive benefits hereunder upon the timely filing of a claim.
151	151	SECTION 3. This act shall become eff ective January 1, 2026.
152	152
153	153	60-1-731 QD 12/18/2024 12:00:13 PM