Oklahoma 2025 Regular Session

Oklahoma Senate Bill SJR3

Introduced
2/3/25  

Caption

Constitutional amendment; modifying limit on fair cash value of homestead to provide exemption for the full amount of fair cash value for seniors.

Impact

If approved, SJR3 will have significant implications for property tax statutes in Oklahoma. Specifically, beginning January 1, 2026, eligible individuals will be entitled to claim an exemption that covers the full fair cash value of their homesteads, effectively eliminating their property tax liability. This change is expected to provide considerable financial relief for many seniors who often find themselves on fixed incomes, ensuring that they can continue to reside in their homes without the threat of tax foreclosure. As a result, local municipalities may need to adjust their budgetary forecasts, potentially impacting funding for community services and infrastructure that rely on property tax revenues.

Summary

SJR3, a Senate Joint Resolution, proposes a constitutional amendment to Section 8C of Article X of the Oklahoma Constitution. This amendment aims to provide a full exemption from property taxes on the homesteads of individuals aged sixty-five or older, or those receiving Social Security retirement benefits. The amendment seeks to alleviate the financial burden of property taxes for seniors, ensuring that their homes remain affordable and accessible as they age. The proposed change is framed as a necessary step to support aging residents in Oklahoma, allowing them to maintain homeownership without the worry of rising property tax bills.

Contention

The discussion surrounding SJR3 may elicit varied opinions from stakeholders, particularly regarding the financial implications for state and local governments. Proponents argue that helping seniors is a moral imperative and a vital way to support community well-being. However, detractors may express concerns about the loss of revenue for local services, as the exemption could create funding gaps that need to be addressed. There is also the potential for debate on how to balance the needs of seniors with those of younger residents, especially in areas where property taxes contribute essential funding for education and public safety.

Companion Bills

No companion bills found.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

Similar Bills

OK HJR1001

Oklahoma Constitution; ad valorem; senior fair cash value limit; ballot title; filing.

OK HJR1005

Oklahoma Constitution; ad valorem; senior fair cash value limit; ballot title; filing.

OK SB1114

Constitutional amendment; providing credit for owners of property that qualify for certain limitation on the growth of fair cash value.

OK HJR1026

Oklahoma Constitution; ad valorem; fair cash value for homestead exemption; ballot title; filing.

OK HJR1004

Oklahoma Constitution; fair cash value of homestead; limit; ballot title; filing.

PA HB841

In disposition of Commonwealth surplus land, further providing for annual property survey.

TX SB1569

Relating to the functions of certain urban land bank programs.

TX SB1117

Relating to the functions of certain urban land bank programs.