Oklahoma 2025 Regular Session

Oklahoma Senate Bill SJR15

Introduced
2/3/25  

Caption

Constitutional amendment; vote of the people; elimination of property tax; autorization to levy consumption tax.

Impact

The resolution mandates that counties can levy a consumption tax on the final sale of goods and services sold within their jurisdictions. This tax will be subject to voter approval, emphasizing the locals' role in determining tax settings and causing potential shifts in revenue generation for county services and school districts. The requirement for counties to develop proposals and hold elections to maintain funding for essential services is aimed at ensuring that community needs are met despite the overarching removal of property taxes.

Summary

SJR15 is a resolution proposing significant changes to the Oklahoma Constitution regarding property taxation. It seeks to repeal various sections related to property taxes and introduce a new Section 20A that allows county boards of commissioners the authority to establish or modify service districts and services that were previously funded by property taxes. This repeal would eliminate all property taxes in Oklahoma effective January 1, 2030, effectively replacing them with alternatives provided by a consumption tax.

Contention

SJR15 has garnered notable contention among lawmakers and constituents alike. Supporters argue that eliminating property taxes could ease financial burdens on homeowners and promote economic growth by shifting tax responsibilities to consumption rather than property ownership. Critics, on the other hand, contend that this shift could disproportionately affect lower-income residents and that consumption taxes could create volatility in funding for essential services previously supported by stable property tax revenues. Concerns surrounding the adequacy and reliability of funding for local communities will be a significant focus as discussions around this resolution continue.

Companion Bills

No companion bills found.

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