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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
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57	57	SENATE BILL 823 By: Jett
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65	65	AS INTRODUCED
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67	67	An Act relating to ad valorem tax; amending 68 O.S.
68	68	2021, Section 2812, which relates to the listing and
69	69	assessment of manufactured homes ; authorizing certain
70	70	owners of manufactured home to apply for homestead;
71	71	amending 68 O.S. 2021, Sections 2888 and 2889, which
72	72	relate to homestead exemption; increasing homestead
73	73	exemption; and providing an effective date .
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81	81	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
82	82	SECTION 1. AMENDATORY 68 O.S. 2021, Section 2812, is
83	83	amended to read as follows:
84	84	Section 2812. A. Subject to the provisions of subsection B of
85	85	Section 2813 of this title, a manufactured home w hich is located on
86	86	land owned by the owner of the manufactured home shall be listed and
87	87	assessed in the county in which it is located for ad valorem
88	88	taxation as real property pursuant to the provisions of the Ad
89	89	Valorem Tax Code. The person owning and res iding in such
90	90	manufactured home may apply for homestead exemption. The county
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142	142	assessor shall approve the application of such person if all
143	143	requirements of law for such exemption have been met.
144	144	B. A manufactured home which is located on land not owned by
145	145	the owner of the manufactured home shall be listed and assessed in
146	146	the county in which it is located for ad valorem taxation as
147	147	personal property pursuant to the provisions of the Ad Valorem Tax
148	148	Code. Provided, if the manufactured home is located on land not
149	149	owned by the owner of the manufactured home, and it is the actual
150	150	residence of the owner and otherwise meets the requirements for a
151	151	homestead as provided in Section 2888 of this title, the person
152	152	owning and residing in such manufactured home may apply for
153	153	homestead exemption.
154	154	C. Each year that a manufactured home is subject to ad valorem
155	155	taxes as provided by law, the county assessor and the county
156	156	treasurer shall transmit the information relating to ad valorem tax
157	157	payment to the Oklahoma Tax Commission , which shall identify the
158	158	manufactured home and record the payment in the com puter data system
159	159	provided for by Section 1113 of Title 47 of the Oklahoma Statutes.
160	160	The county assessor and treasurer of each county shall provide such
161	161	information as may be re quired in order to implement the provisions
162	162	of this section.
163	163	SECTION 2. AMENDATORY 68 O.S. 2021, Section 2888, is
164	164	amended to read as follows:
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216	216	Section 2888. A. 1. The term “homestead”, as used in the
217	217	provisions of the Ad Valorem Tax Code governing homestead
218	218	exemptions, shall mean and include the actual re sidence of a natural
219	219	person who is a citizen of this state, provided the record actual
220	220	ownership of such residence be vested in such natural person
221	221	residing and domiciled thereon . Any single person of legal age,
222	222	married couple and their minor child or children or the minor child
223	223	or children of a deceased person, whether residing together or
224	224	separated, or surviving spouse shall be allowed under Section 2801
225	225	et seq. of this title o nly one homestead exemption in this state.
226	226	No person or the family of such pe rson shall be required to be
227	227	domiciled thereon if such person is in the armed service of the
228	228	United States in time of war or during a state of national emergency
229	229	as declared by the Congress or the President of the United States,
230	230	and such person shall not be required to be domiciled thereon in
231	231	order to assert or claim the exemption provided in Section 2889 of
232	232	this title, and such exemption may be claimed by any agent of, or
233	233	member of the family of, such person. The surviving spouse and/or
234	234	minor children of a deceased person shall be considered record
235	235	owners of the homestead where the title of record in the office of
236	236	the county clerk on January 1 is in the name of the deceased, but in
237	237	all other cases the deed or other evidence of ownership must be of
238	238	record in the office of the county clerk on January 1 in order for
239	239	any person to be qualified as the record owner. However, a natural
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291	291	person actually owning, residing and domiciled in t he residence on
292	292	January 1 shall be deemed to be the record owner of the reside nce on
293	293	January 1, within the meaning of this section, if the deed or other
294	294	evidence of ownership of such person, executed on or before January
295	295	1, be of record in the office of th e county clerk on or before
296	296	February 1 immediately following. Despite any provision to the
297	297	contrary in this section, if a parent or parents residing and
298	298	domiciled in the residence own the residence jointly with one or
299	299	more of their children, whether resid ing together or separated, and
300	300	where the record joint ownership of the propert y is recorded in the
301	301	office of the county clerk in accordance with the provisions of this
302	302	section, the parent or parents residing and domiciled in the
303	303	residence shall be entitled to the entire homestead exemption. A
304	304	rural homestead shall not include more than one hundred sixty (160)
305	305	acres of land and the improvements thereon. An urban homestead
306	306	shall not include any land except the lot or lots, or the unplatted
307	307	tract, upon which are located the dwelling, garage, barn and/or
308	308	other outbuildings necessary or convenient for family use. A
309	309	homestead shall include a manufactured home or a fixed structure
310	310	located on land not owned by the owner, as provided in Section 2812
311	311	of this title.
312	312	2. Despite any provision to the contrary in this section, the
313	313	person actually owning, residing and domiciled in the residence as
314	314	of the date of a tornado shall be deemed to be the record owner of
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366	366	the residence on such date, within the meaning of this sec tion, if
367	367	the deed or other evidence of ownership of such person, executed on
368	368	or before such date, be of record in the office of the county clerk
369	369	on or before such date. However, the provisions of this paragraph
370	370	shall only apply to any person who is eligib le to claim the income
371	371	tax credit pursuant to Section 2357.29A of this title with respect
372	372	to a tornado or to any person whose primary residence was damaged or
373	373	destroyed in a tornado and who purchased or built a new primary
374	374	residence at a location within th is state other than the location of
375	375	the damaged or destroyed residence. For t he purposes of this
376	376	section, “tornado” means a tornado which occurred in calendar year
377	377	2013 or any subsequent tornado for which a Presidential Major
378	378	Disaster Declaration was issu ed.
379	379	B. The term “rural homestead” as used herein shall mean and
380	380	include any homestead located outside a city or town or outside any
381	381	platted subdivision or addition.
382	382	C. The term “urban homestead” as used herein shall mean and
383	383	include any homestead located within any city or town whether
384	384	incorporated or unincorporated, or located wi thin a platted
385	385	subdivision or addition, whether such subdivision or addition be a
386	386	part of a city or town. In no case shall an urban homestead exceed
387	387	in area one (1) acre.
388	388	D. For purposes of the provisions of Section 8E and Section 8F
389	389	of Article X of the Oklahoma Constitution, if a disabled veteran,
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441	441	the surviving spouse of a disabled veteran or the surviving spouse
442	442	of a person who died while in the line of duty occupies improveme nts
443	443	which are affixed to the real property and record title to such real
444	444	property is held by a city or town or an entity formed pursuant to
445	445	the charter provisions or ordinances of a city or town or formed
446	446	under other provisions of law for the benefit of su ch city or town,
447	447	the improvements shall be considered to be the homestead of such
448	448	disabled veteran or the surviving spouse of such disabled veteran
449	449	for all purposes related to the homestead exemption authorized by
450	450	the provisions of the Ad Valorem Tax Code and the homestead
451	451	exemption shall not be denied on the basis that title to suc h
452	452	affixed improvements is held by a disabled veteran or surviving
453	453	spouse or an entity formed by them than the city or town which holds
454	454	title to the real property consisting of th e land to which such
455	455	improvements are affixed.
456	456	SECTION 3. AMENDATORY 68 O.S. 2021, Section 2889, is
457	457	amended to read as follows:
458	458	Section 2889. Homesteads, as defined in Section 2888 of this
459	459	title, are hereby classified for the pur pose of taxation as provided
460	460	in Section 22 of Article X of the Oklahoma Consti tution. All
461	461	homesteads in this state shall be assessed for taxation the same as
462	462	other real and personal property therein, except that each
463	463	homestead, as defined by Section 2801 et seq. of this title, shall
464	464	be exempted from all forms of ad valorem taxation to the extent of
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516	516	One Thousand Dollars ($1,000.00) the full amount of the assessed
517	517	valuation.
518	518	SECTION 4. This act shall become effective November 1, 2025.
519	519
520	520	60-1-1552 QD 1/16/2025 12:47:17 AM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB823 Compare Versions