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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE JOINT
RESOLUTION 15 By: Bullard
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection the repeal of Secti on 50 of Article V,
Sections 6, 7, 8, 8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B,
9C, 9D, 10, 10A, 10B, 12a, 22, and 22A of Article X,
and Sections 1 and 2 of Article XII -A of the Oklahoma
Constitution, which relate to property taxes , and the
addition of a new Sect ion 20A to Article X of the
Oklahoma Constitution ; authorizing the boards of
county commissioners to create or modify any services
and service districts eliminated by the repeal of
sections proposed by the resolution; authorizing
joint agreements between c ounties; authorizing the
levy of a consumption tax; stating purpose of levy;
requiring voter approval; prohibiting counties from
providing exemptions; requiring county assessors,
county boards of equalization, and county excise
boards to develop certain pr oposal by certain date;
prescribing elements of proposal; requiring approval
or rejection of proposal; requiring the Oklahoma Tax
Commission to provide certain assistance; requiring
development of new proposal upon rejection; requiring
counties to call spe cial election for approval of
proposal and levy of tax; requiring the call for
subsequent special elections upon rejection;
requiring the Legislature to enact laws to carry out
certain provisions; amending Section 21 of Article X
of the Oklahoma Constituti on, which relates to the
State Board of Equalization; modifying duties;
providing ballot title; and directing filing .
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BE IT RESOLVED BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE
1ST SESSION OF THE 60TH OKLAHOMA LEGISLATURE:
SECTION 1. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
the repeal of Section 50 of Article V, Sections 6, 7, 8, 8A, 8B, 8C,
8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 12a, 22, and 22A of
Article X, and Sections 1 and 2 of Article XII -A of the Oklahoma
Constitution, effective January 1, 2030, and the following proposed
amendment to the Oklahoma Constitution by amending Section 21 of
Article X and adding a new Section 20A to Article X to read as
follows:
Section 20A. A. The boards of county commissioners of the
counties of this state may create any service district or provide
any services, by adoption of a consumption tax levy, otherwise
authorized by the sections to be repe aled by this provision, to be
effective on January 1, 2030. The service district boundar ies may
be modified, and the formation or continuation of any intercounty
service district shall require the approval of all boards of the
counties in which the distri ct boundaries are located. The boards
of counties may also come to agreements to jointly provide services
authorized by the sections to be repealed by this provision.
B. The counties of this state may levy a consumption tax ,
subject to approval of the re gistered voters in the counties, on all
final goods and services sold in the county and goods sold by a
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remote seller, as defined in Section 1391 of Title 68 of the
Oklahoma Statutes, to the end consumer located within such county.
The levy of the tax aut horized by this section shall be to provide
funding for the school districts, services, and service districts
otherwise provided by the levy of ad valorem tax authorized by the
sections to be repealed by this provision. The levy of a
consumption tax shall not be effective until January 1, 2030. The
board of county commissioners may call a sp ecial election to
determine whether to levy a consumption tax or modify the rate of a
consumption tax levy. The levy or modification of the rate shall be
approved by a majority of the votes cast by the registered voters of
the county. The county shall not provide any exemptions from the
levy of any consumption tax.
C. The county assessors, county boards of equalization, and
county excise boards of the counties of thi s state shall develop a
proposal and recommendations to be presented to the boards of county
commissioners to provide services, establish or modify the service
districts, and replace the tax collections or a portion of the tax
collections authorized by the sections to be repealed by this
provision. The Oklahoma Tax Commission shall provide any assistance
necessary for the development of a proposal and recommendations
including, but not limited to, estimates of collections from the
levy of a consumption tax as authorized by subsection B of this
section. The proposal and recommendations shall b e presented to the
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boards of county commissioners no later than January 1, 2028 . The
board of county commissioners shall approve or reject the proposal
and recommendations. If the proposal is rejected, a new proposal
shall be presented no later than July 1, 2028.
D. The counties of this state shall call a special election for
approval of the proposed service districts, provision of services,
and a consumption tax lev y to fund such districts and services , and
to provide funding for school districts, no later than January 1,
2029. Counties of this state may develop joint proposals for a
portion or all of services provided and the creation of intercounty
service districts, but any such proposals and accompanying levy of a
consumption tax, shall be approved by a majority of the votes cast
by the registered voters of each county ; provided, a cumulative
majority of the votes cast by the registered voters of all counties
party to the joint proposal shall not be considered approval of the
proposal. If the voters of a county reject the proposal required by
this subsection, a subsequent special election shall be called no
later than July 1, 2029, and each subsequent month until a proposal
and accompanying levy is approved.
E. The Legislature shall enact laws to carry out the provisions
of this section.
Section 21. A. There shall be a State Board of Equalization
consisting of the Governor, State Auditor, State Treasurer,
Lieutenant Governor, Attorney General, State Inspector and Examiner
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and President of the Board of Agriculture. The duty of said Board
shall be to adjust and equalize the valuation of real and personal
property of the several counties in the state, and it shall perform
such other duties as may be prescribed by law , and they shall assess
all railroad and public service corporation property .
B. Should the Offices of State Examiner and Inspector and State
Auditor be consolidated in the Office of State Auditor and
Inspector, the State Auditor shall be replaced as a member of the
State Board of Equaliza tion by the State Auditor and Inspector and
the Superintendent of Public Instruction shall be added as a member
thereof. Should the offices not be so consolidated, th e membership
shall remain the same as provided in subsection A of this section
and the Superintendent of Public Instruction shall not be added to
the membership.
SECTION 2. The Ballot Title for the proposed Constitutional
amendment as set forth in SECTION 1 of this resolution shall be in
the following form:
BALLOT TITLE
Legislative Referendum No. ____ State Question No. ____
THE GIST OF THE PROPOSITION IS AS FOLLOWS:
This measure repeals Section 50 of Article 5, Sections 6, 7, 8,
8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 12a,
22, and 22A of Article 10, and Sections 1 and 2 of Article 12 -A
of the Oklahoma Constitution which would eliminate all property
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taxes in this state, effective January 1, 2030 . This measure
adds a new Section 20A of Article 10 to the Oklahoma
Constitution which requires counties to develop a proposal to
retain, establish, and modify the service districts and services
provided funded by the property tax to be eliminated by this
proposal. The section authorizes the levy of a consumption tax
on the final sale of all goods and services sold in the county
and sold to consumers in the county. The county assessors,
county boards of equalization, and county excise boards of the
counties of this state shall develo p a proposal and
recommendations to be presented to the boards of county
commissioners. The board of county commissioners shall approve
a proposal and call a special election for approval of the
proposal and a levy of a consumption tax by the registered
voters of a county. The boards shall continue to call a special
election until such time as the voters approve a proposal and
levy of a consumption tax. A board of county commissioners may
develop joint proposals with other counties. This measure also
amends Section 21 of Article 10 to eliminate the assessment
duties of the State Board of Eq ualization.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
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SECTION 3. The President Pro Tempore of the Senate shall,
immediately after the passage of this resolution, prepare and file
one copy thereof, including the Ballot Title set forth in SECTION 2
hereof, with the Secretary of State and one copy with the Attorney
General.
60-1-425 QD 1/16/2025 3:11:38 PM