SB1210

Oklahoma SB1210 expands exceptions to ad valorem taxation listing and assessment requirements.

Oklahoma SB1210 amends the state's ad valorem taxation laws by expanding exceptions to the listing and assessment requirement for taxable personal property. The bill updates statutory language and provides an effective date of January 1, 2027. It includes provisions for the valuation of agricultural land, nonresidential improvements, and personal property, among other adjustments.