SB823

Ad valorem tax; increasing homestead exemption; expanding homestead eligibility. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB823 increases homestead exemption and expands eligibility for manufactured homes.

Oklahoma SB823 amends the state's ad valorem tax code to increase the homestead exemption and expand eligibility for manufactured homes. The bill allows owners of manufactured homes to apply for homestead exemption if they reside in the home. It also increases the homestead exemption for certain individuals, including disabled veterans and those whose homes were damaged or destroyed by a tornado. The changes apply to both rural and urban homesteads, with specific acreage limits for rural properties. The bill provides an effective date for these amendments.

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 Committee then to Appropriations Committee

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Jett