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53	53	STATE OF OKLAHOMA
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55	55	1st Session of the 60th Legislature (2025)
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57	57	SENATE JOINT
58	58	RESOLUTION 15 By: Bullard
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63	63	AS INTRODUCED
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65	65	A Joint Resolution directing the Secretary of State
66	66	to refer to the people for their approval or
67	67	rejection the repeal of Secti on 50 of Article V,
68	68	Sections 6, 7, 8, 8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B,
69	69	9C, 9D, 10, 10A, 10B, 12a, 22, and 22A of Article X,
70	70	and Sections 1 and 2 of Article XII -A of the Oklahoma
71	71	Constitution, which relate to property taxes , and the
72	72	addition of a new Sect ion 20A to Article X of the
73	73	Oklahoma Constitution ; authorizing the boards of
74	74	county commissioners to create or modify any services
75	75	and service districts eliminated by the repeal of
76	76	sections proposed by the resolution; authorizing
77	77	joint agreements between c ounties; authorizing the
78	78	levy of a consumption tax; stating purpose of levy;
79	79	requiring voter approval; prohibiting counties from
80	80	providing exemptions; requiring county assessors,
81	81	county boards of equalization, and county excise
82	82	boards to develop certain pr oposal by certain date;
83	83	prescribing elements of proposal; requiring approval
84	84	or rejection of proposal; requiring the Oklahoma Tax
85	85	Commission to provide certain assistance; requiring
86	86	development of new proposal upon rejection; requiring
87	87	counties to call spe cial election for approval of
88	88	proposal and levy of tax; requiring the call for
89	89	subsequent special elections upon rejection;
90	90	requiring the Legislature to enact laws to carry out
91	91	certain provisions; amending Section 21 of Article X
92	92	of the Oklahoma Constituti on, which relates to the
93	93	State Board of Equalization; modifying duties;
94	94	providing ballot title; and directing filing .
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151	151	BE IT RESOLVED BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE
152	152	1ST SESSION OF THE 60TH OKLAHOMA LEGISLATURE:
153	153	SECTION 1. The Secretary of State shall refer to the people for
154	154	their approval or rejection, as and in the manner provided by law,
155	155	the repeal of Section 50 of Article V, Sections 6, 7, 8, 8A, 8B, 8C,
156	156	8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 12a, 22, and 22A of
157	157	Article X, and Sections 1 and 2 of Article XII -A of the Oklahoma
158	158	Constitution, effective January 1, 2030, and the following proposed
159	159	amendment to the Oklahoma Constitution by amending Section 21 of
160	160	Article X and adding a new Section 20A to Article X to read as
161	161	follows:
162	162	Section 20A. A. The boards of county commissioners of the
163	163	counties of this state may create any service district or provide
164	164	any services, by adoption of a consumption tax levy, otherwise
165	165	authorized by the sections to be repe aled by this provision, to be
166	166	effective on January 1, 2030. The service district boundar ies may
167	167	be modified, and the formation or continuation of any intercounty
168	168	service district shall require the approval of all boards of the
169	169	counties in which the distri ct boundaries are located. The boards
170	170	of counties may also come to agreements to jointly provide services
171	171	authorized by the sections to be repealed by this provision.
172	172	B. The counties of this state may levy a consumption tax ,
173	173	subject to approval of the re gistered voters in the counties, on all
174	174	final goods and services sold in the county and goods sold by a
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226	226	remote seller, as defined in Section 1391 of Title 68 of the
227	227	Oklahoma Statutes, to the end consumer located within such county.
228	228	The levy of the tax aut horized by this section shall be to provide
229	229	funding for the school districts, services, and service districts
230	230	otherwise provided by the levy of ad valorem tax authorized by the
231	231	sections to be repealed by this provision. The levy of a
232	232	consumption tax shall not be effective until January 1, 2030. The
233	233	board of county commissioners may call a sp ecial election to
234	234	determine whether to levy a consumption tax or modify the rate of a
235	235	consumption tax levy. The levy or modification of the rate shall be
236	236	approved by a majority of the votes cast by the registered voters of
237	237	the county. The county shall not provide any exemptions from the
238	238	levy of any consumption tax.
239	239	C. The county assessors, county boards of equalization, and
240	240	county excise boards of the counties of thi s state shall develop a
241	241	proposal and recommendations to be presented to the boards of county
242	242	commissioners to provide services, establish or modify the service
243	243	districts, and replace the tax collections or a portion of the tax
244	244	collections authorized by the sections to be repealed by this
245	245	provision. The Oklahoma Tax Commission shall provide any assistance
246	246	necessary for the development of a proposal and recommendations
247	247	including, but not limited to, estimates of collections from the
248	248	levy of a consumption tax as authorized by subsection B of this
249	249	section. The proposal and recommendations shall b e presented to the
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301	301	boards of county commissioners no later than January 1, 2028 . The
302	302	board of county commissioners shall approve or reject the proposal
303	303	and recommendations. If the proposal is rejected, a new proposal
304	304	shall be presented no later than July 1, 2028.
305	305	D. The counties of this state shall call a special election for
306	306	approval of the proposed service districts, provision of services,
307	307	and a consumption tax lev y to fund such districts and services , and
308	308	to provide funding for school districts, no later than January 1,
309	309	2029. Counties of this state may develop joint proposals for a
310	310	portion or all of services provided and the creation of intercounty
311	311	service districts, but any such proposals and accompanying levy of a
312	312	consumption tax, shall be approved by a majority of the votes cast
313	313	by the registered voters of each county ; provided, a cumulative
314	314	majority of the votes cast by the registered voters of all counties
315	315	party to the joint proposal shall not be considered approval of the
316	316	proposal. If the voters of a county reject the proposal required by
317	317	this subsection, a subsequent special election shall be called no
318	318	later than July 1, 2029, and each subsequent month until a proposal
319	319	and accompanying levy is approved.
320	320	E. The Legislature shall enact laws to carry out the provisions
321	321	of this section.
322	322	Section 21. A. There shall be a State Board of Equalization
323	323	consisting of the Governor, State Auditor, State Treasurer,
324	324	Lieutenant Governor, Attorney General, State Inspector and Examiner
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376	376	and President of the Board of Agriculture. The duty of said Board
377	377	shall be to adjust and equalize the valuation of real and personal
378	378	property of the several counties in the state, and it shall perform
379	379	such other duties as may be prescribed by law , and they shall assess
380	380	all railroad and public service corporation property .
381	381	B. Should the Offices of State Examiner and Inspector and State
382	382	Auditor be consolidated in the Office of State Auditor and
383	383	Inspector, the State Auditor shall be replaced as a member of the
384	384	State Board of Equaliza tion by the State Auditor and Inspector and
385	385	the Superintendent of Public Instruction shall be added as a member
386	386	thereof. Should the offices not be so consolidated, th e membership
387	387	shall remain the same as provided in subsection A of this section
388	388	and the Superintendent of Public Instruction shall not be added to
389	389	the membership.
390	390	SECTION 2. The Ballot Title for the proposed Constitutional
391	391	amendment as set forth in SECTION 1 of this resolution shall be in
392	392	the following form:
393	393	BALLOT TITLE
394	394	Legislative Referendum No. ____ State Question No. ____
395	395	THE GIST OF THE PROPOSITION IS AS FOLLOWS:
396	396	This measure repeals Section 50 of Article 5, Sections 6, 7, 8,
397	397	8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 12a,
398	398	22, and 22A of Article 10, and Sections 1 and 2 of Article 12 -A
399	399	of the Oklahoma Constitution which would eliminate all property
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451	451	taxes in this state, effective January 1, 2030 . This measure
452	452	adds a new Section 20A of Article 10 to the Oklahoma
453	453	Constitution which requires counties to develop a proposal to
454	454	retain, establish, and modify the service districts and services
455	455	provided funded by the property tax to be eliminated by this
456	456	proposal. The section authorizes the levy of a consumption tax
457	457	on the final sale of all goods and services sold in the county
458	458	and sold to consumers in the county. The county assessors,
459	459	county boards of equalization, and county excise boards of the
460	460	counties of this state shall develo p a proposal and
461	461	recommendations to be presented to the boards of county
462	462	commissioners. The board of county commissioners shall approve
463	463	a proposal and call a special election for approval of the
464	464	proposal and a levy of a consumption tax by the registered
465	465	voters of a county. The boards shall continue to call a special
466	466	election until such time as the voters approve a proposal and
467	467	levy of a consumption tax. A board of county commissioners may
468	468	develop joint proposals with other counties. This measure also
469	469	amends Section 21 of Article 10 to eliminate the assessment
470	470	duties of the State Board of Eq ualization.
471	471	SHALL THE PROPOSAL BE APPROVED?
472	472	FOR THE PROPOSAL — YES _____________
473	473	AGAINST THE PROPOSAL — NO _____________
474	474
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525	525	SECTION 3. The President Pro Tempore of the Senate shall,
526	526	immediately after the passage of this resolution, prepare and file
527	527	one copy thereof, including the Ballot Title set forth in SECTION 2
528	528	hereof, with the Secretary of State and one copy with the Attorney
529	529	General.
530	530
531	531	60-1-425 QD 1/16/2025 3:11:38 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SJR15 Compare Versions