SB45

Taxation; modifying qualifications and amount of claims for property tax relief. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB45 modifies property tax relief qualifications and limits for eligible claimants.

Oklahoma SB45 amends the qualifications and amount of claims for property tax relief. It allows individuals aged 65 or older, or any totally disabled person who is the head of a household, to file a claim if they reside in the state for the entire preceding year and their gross household income does not exceed $38,000. Each head of household can file only one claim per year, with a maximum claim limit of $2,000. The right to file a claim is personal to the claimant and does not survive their death, except for a surviving spouse who can receive benefits upon timely filing.

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
2
RR
Democratic CaucusRepublican Caucus

History

Feb 19, 2025

Senate

Withdrawn from Revenue and Taxation committee

Feb 19, 2025

Senate

Referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 4, 2025

Senate

Second Reading referred to Revenue and Taxation