SB1855

Ad valorem; assessors; changing visual inspection cycle to five years. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1855 changes the visual inspection cycle for property assessments from four years to five years.

Oklahoma SB1855 modifies the Ad Valorem Tax Code to change the visual inspection cycle for property assessments from four years to five years. County assessors must now conduct a comprehensive program for the individual visual inspection of all taxable property within their respective county every five years. The bill also updates the definition of "visual inspection program" and makes language gender neutral. The changes will take effect on January 1, 2027.

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 Sacchieri