SB679

Ad valorem taxation; creating the Property Tax Transparency Act; requiring the State Auditor and Inspector to enforce the provisions of the act. Effective date. Emergency.

Introduced·2/3/25
Int Text

Oklahoma SB679 creates the Property Tax Transparency Act to enhance transparency in property tax assessments and expenditures.

Oklahoma SB679, the Property Tax Transparency Act, mandates that property tax bills include a breakdown of how tax contributions are spent, expressed as a percentage of total taxes collected. The bill requires county tax assessors to provide a detailed explanation of the methodology used to determine the fair cash value of a property, including comparable sales data and property-specific factors. Property owners have the right to access and review all records and data used in determining the fair cash value of their property and may formally contest the valuation.

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 4, 2025

Senate

Second Reading referred to Revenue and Taxation

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Deevers