S.J.Res.23

Constitutional amendment; transferring ad valorem provisions to statute; expanding exemption and modifying cap on fair cash value; authorization to levy consumption tax.

Introduced·2/2/26
Int Text

Oklahoma SJR23 proposes a constitutional amendment to transfer ad valorem tax provisions to statute, expand exemptions, and authorize consumption tax.

Oklahoma SJR23 proposes a constitutional amendment to transfer ad valorem tax provisions to statute, expand exemptions, and authorize consumption tax. It repeals certain property tax provisions from the Oklahoma Constitution and adds new sections to the Oklahoma Statutes. The amendment includes provisions for expanding exemptions for certain individuals, freezing the fair cash value of homesteads, and authorizing counties to levy consumption taxes to replace ad valorem taxes.

Included in complete analysis

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

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Where it stands

Current
Rules Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 3

Senate

Second Reading referred to Rules

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Bullard