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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 823 By: Jett
AS INTRODUCED
An Act relating to ad valorem tax; amending 68 O.S.
2021, Section 2812, which relates to the listing and
assessment of manufactured homes ; authorizing certain
owners of manufactured home to apply for homestead;
amending 68 O.S. 2021, Sections 2888 and 2889, which
relate to homestead exemption; increasing homestead
exemption; and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2812, is
amended to read as follows:
Section 2812. A. Subject to the provisions of subsection B of
Section 2813 of this title, a manufactured home w hich is located on
land owned by the owner of the manufactured home shall be listed and
assessed in the county in which it is located for ad valorem
taxation as real property pursuant to the provisions of the Ad
Valorem Tax Code. The person owning and res iding in such
manufactured home may apply for homestead exemption. The county
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assessor shall approve the application of such person if all
requirements of law for such exemption have been met.
B. A manufactured home which is located on land not owned by
the owner of the manufactured home shall be listed and assessed in
the county in which it is located for ad valorem taxation as
personal property pursuant to the provisions of the Ad Valorem Tax
Code. Provided, if the manufactured home is located on land not
owned by the owner of the manufactured home, and it is the actual
residence of the owner and otherwise meets the requirements for a
homestead as provided in Section 2888 of this title, the person
owning and residing in such manufactured home may apply for
homestead exemption.
C. Each year that a manufactured home is subject to ad valorem
taxes as provided by law, the county assessor and the county
treasurer shall transmit the information relating to ad valorem tax
payment to the Oklahoma Tax Commission , which shall identify the
manufactured home and record the payment in the com puter data system
provided for by Section 1113 of Title 47 of the Oklahoma Statutes.
The county assessor and treasurer of each county shall provide such
information as may be re quired in order to implement the provisions
of this section.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2888, is
amended to read as follows:
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Section 2888. A. 1. The term “homestead”, as used in the
provisions of the Ad Valorem Tax Code governing homestead
exemptions, shall mean and include the actual re sidence of a natural
person who is a citizen of this state, provided the record actual
ownership of such residence be vested in such natural person
residing and domiciled thereon . Any single person of legal age,
married couple and their minor child or children or the minor child
or children of a deceased person, whether residing together or
separated, or surviving spouse shall be allowed under Section 2801
et seq. of this title o nly one homestead exemption in this state.
No person or the family of such pe rson shall be required to be
domiciled thereon if such person is in the armed service of the
United States in time of war or during a state of national emergency
as declared by the Congress or the President of the United States,
and such person shall not be required to be domiciled thereon in
order to assert or claim the exemption provided in Section 2889 of
this title, and such exemption may be claimed by any agent of, or
member of the family of, such person. The surviving spouse and/or
minor children of a deceased person shall be considered record
owners of the homestead where the title of record in the office of
the county clerk on January 1 is in the name of the deceased, but in
all other cases the deed or other evidence of ownership must be of
record in the office of the county clerk on January 1 in order for
any person to be qualified as the record owner. However, a natural
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person actually owning, residing and domiciled in t he residence on
January 1 shall be deemed to be the record owner of the reside nce on
January 1, within the meaning of this section, if the deed or other
evidence of ownership of such person, executed on or before January
1, be of record in the office of th e county clerk on or before
February 1 immediately following. Despite any provision to the
contrary in this section, if a parent or parents residing and
domiciled in the residence own the residence jointly with one or
more of their children, whether resid ing together or separated, and
where the record joint ownership of the propert y is recorded in the
office of the county clerk in accordance with the provisions of this
section, the parent or parents residing and domiciled in the
residence shall be entitled to the entire homestead exemption. A
rural homestead shall not include more than one hundred sixty (160)
acres of land and the improvements thereon. An urban homestead
shall not include any land except the lot or lots, or the unplatted
tract, upon which are located the dwelling, garage, barn and/or
other outbuildings necessary or convenient for family use. A
homestead shall include a manufactured home or a fixed structure
located on land not owned by the owner, as provided in Section 2812
of this title.
2. Despite any provision to the contrary in this section, the
person actually owning, residing and domiciled in the residence as
of the date of a tornado shall be deemed to be the record owner of
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the residence on such date, within the meaning of this sec tion, if
the deed or other evidence of ownership of such person, executed on
or before such date, be of record in the office of the county clerk
on or before such date. However, the provisions of this paragraph
shall only apply to any person who is eligib le to claim the income
tax credit pursuant to Section 2357.29A of this title with respect
to a tornado or to any person whose primary residence was damaged or
destroyed in a tornado and who purchased or built a new primary
residence at a location within th is state other than the location of
the damaged or destroyed residence. For t he purposes of this
section, “tornado” means a tornado which occurred in calendar year
2013 or any subsequent tornado for which a Presidential Major
Disaster Declaration was issu ed.
B. The term “rural homestead” as used herein shall mean and
include any homestead located outside a city or town or outside any
platted subdivision or addition.
C. The term “urban homestead” as used herein shall mean and
include any homestead located within any city or town whether
incorporated or unincorporated, or located wi thin a platted
subdivision or addition, whether such subdivision or addition be a
part of a city or town. In no case shall an urban homestead exceed
in area one (1) acre.
D. For purposes of the provisions of Section 8E and Section 8F
of Article X of the Oklahoma Constitution, if a disabled veteran,
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the surviving spouse of a disabled veteran or the surviving spouse
of a person who died while in the line of duty occupies improveme nts
which are affixed to the real property and record title to such real
property is held by a city or town or an entity formed pursuant to
the charter provisions or ordinances of a city or town or formed
under other provisions of law for the benefit of su ch city or town,
the improvements shall be considered to be the homestead of such
disabled veteran or the surviving spouse of such disabled veteran
for all purposes related to the homestead exemption authorized by
the provisions of the Ad Valorem Tax Code and the homestead
exemption shall not be denied on the basis that title to suc h
affixed improvements is held by a disabled veteran or surviving
spouse or an entity formed by them than the city or town which holds
title to the real property consisting of th e land to which such
improvements are affixed.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 2889, is
amended to read as follows:
Section 2889. Homesteads, as defined in Section 2888 of this
title, are hereby classified for the pur pose of taxation as provided
in Section 22 of Article X of the Oklahoma Consti tution. All
homesteads in this state shall be assessed for taxation the same as
other real and personal property therein, except that each
homestead, as defined by Section 2801 et seq. of this title, shall
be exempted from all forms of ad valorem taxation to the extent of
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One Thousand Dollars ($1,000.00) the full amount of the assessed
valuation.
SECTION 4. This act shall become effective November 1, 2025.
60-1-1552 QD 1/16/2025 12:47:17 AM