SB1815

Ad valorem tax; authorizing certain owners of manufactured home to apply for homestead exemption. Effective date

Introduced·2/2/26
Int Text

Oklahoma SB1815 allows certain owners of manufactured homes to apply for a homestead exemption on ad valorem tax.

Oklahoma SB1815 amends the state's tax code to allow owners of manufactured homes to apply for a homestead exemption on ad valorem tax. The bill specifies that if a manufactured home is located on land owned by the owner, it can be assessed as real property for tax purposes. Owners residing in such homes can apply for a homestead exemption. The bill also updates definitions and provisions related to homestead exemptions, including those for disabled veterans and surviving spouses. The changes are effective as of the bill's enactment.

Included in complete analysis

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

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 3

Senate

Second Reading referred to Revenue and Taxation

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Jett