SB237

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

Final Passage·5/14/26

Oklahoma SB237 amends ad valorem tax laws for manufacturing facilities and battery energy storage systems.

Oklahoma SB237 updates ad valorem tax laws by exempting manufacturing facilities and battery energy storage systems. It requires the Commissioners of the Land Office to make payments in lieu of ad valorem taxes for leased properties. The bill also mandates that the county assessor provide information on agricultural land tax rates to the Commissioners of the Land Office annually.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Last
Passed both chambers · 30–15 · May 14
Current
Awaiting the Governor
Next
Signature or veto

Sponsors

0
4
RRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

30 Yea

RRRRRRRRRRRRRRRDRRRRRRRRRRRRRR

15 Nay

DRRRRRDRDDDDRDR

3 Absent

RRR

Calendar

Apr 21

4:30 PM

House Appropriations and Budget Hearing

History

May 14

Senate

HAs adopted

May 14

Senate

Measure passed: Ayes: 30 Nays: 15

May 14

Senate

Referred for enrollment