SB1997

Ad valorem tax; exempting certain property of business entity from ad valorem tax. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1997 exempts certain property of business entities from ad valorem tax, effective January 1, 2027.

Oklahoma SB1997 amends the state's tax code to exempt certain property of business entities from ad valorem taxation. This includes property used for charitable purposes, nonprofit schools and colleges, and specific types of residential properties. The bill also updates statutory language and references, and it specifies that the exemption applies regardless of the number of locations operated by the business entity within the state. 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 Committee then to Appropriations Committee

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Murdock