SB1999

Ad valorem tax; authorizing certain owners of manufactured homes, fixed structures and improvements to apply for homestead exemption. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1999 allows certain owners of manufactured homes, fixed structures, and improvements to apply for a homestead exemption.

Oklahoma SB1999 amends the state's ad valorem tax code to allow certain owners of manufactured homes, fixed structures, and improvements to apply for a homestead exemption. The bill updates statutory language and provides an effective date of November 1, 2026. The county assessor must approve the application if all legal requirements for the exemption are met.

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