SB1121

Taxation; creating the Joint Interim Committee on the Elimination of Ad Valorem Taxes; prescribing duties and powers; requiring submission of report. Effective date.

Introduced·2/3/25

Oklahoma SB1121 creates a committee to study and recommend alternative taxes to replace local revenue lost from eliminating ad valorem taxes.

Oklahoma SB1121 establishes the Joint Interim Committee on the Elimination of Ad Valorem Taxes. The committee will explore alternative tax methods to replace local revenue lost from the elimination of ad valorem taxes. It will consider the authority of political subdivisions to impose these taxes, determine necessary tax rates, and assess the impact of broadening these taxes locally. The committee must submit a report by July 1, 2028, and will be abolished January 1, 2030. The act becomes effective November 1, 2025, contingent on the passage of Enrolled Senate Joint Resolution No. 12.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
4
RRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: Revenue & Taxation Committee: DO PASS AMENDED

8 Yea

RRRRRRRR

3 Nay

RDD

History

Feb 26, 2025

Senate

Coauthored by Representative Olsen (principal House author)

Feb 20, 2025

Senate

Placed on General Order

Feb 17, 2025

Senate

Reported Do Pass as amended Revenue and Taxation committee; CR filed