SB1839

Ad Valorem Tax; expanding classification of property. Effective date.

Introduced·2/2/26

Oklahoma SB1839 expands property classifications for ad valorem taxation, updates valuation methods, and sets an effective date.

Oklahoma SB1839 amends the Ad Valorem Tax Code to expand classifications of property for ad valorem taxation. It updates the valuation methods for various types of property, including real property, personal property, agricultural land, and nonresidential improvements. The bill specifies that the Ad Valorem Division of the Oklahoma Tax Commission is responsible for promulgating rules for valuation. It also sets an effective date of January 1, 2027.

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
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: Revenue & Taxation Committee: DO PASS AMENDED

12 Yea

RRRRRDRRDRRR

0 Nay

History

Feb 16

Senate

Coauthored by Representative Lepak (principal House author)

Feb 11

Senate

Placed on General Order

Feb 9

Senate

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