SB237

Ad valorem tax; exemption for manufacturing facilities; defining battery energy storage system; exemption; applications. Effective date.

Vetoed·6/1/26

Oklahoma SB237 amends ad valorem tax rules for commercial and agricultural leases on trust property.

Oklahoma SB237 amends the law regarding ad valorem property taxes for commercial and agricultural leases on trust property. It updates statutory references, requires payment in lieu of ad valorem taxes for certain leases, and mandates that the Commissioners of the Land Office include this payment in the minimum bidding requirement for leases. The bill also specifies that the Commissioners of the Land Office may refuse bids or leases from parties in default or violating lease provisions.

Included in complete analysis

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

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Sponsors

0
4
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Democratic CaucusRepublican Caucus

Roll Call Votes

30 Yea

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15 Nay

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3 Absent

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Calendar

Apr 21

4:30 PM

House Appropriations and Budget Hearing

History

Jun 1

Senate

Pocket veto 06/01/2026

May 14

Senate

HAs adopted

May 14

Senate

Measure passed: Ayes: 30 Nays: 15