OK SB1804

Amends Oklahoma homestead exemption law to prohibit claiming the exemption if the taxpayer has filed a substantially similar property tax exemption claim in another state.

Requires homestead exemption application forms to include a signed statement from the claimant attesting they have not filed for exemption from property tax in another state.

Expands the requirement to file only one homestead exemption statewide to also apply across all states.

Establishes that homestead exemptions remain valid only if the taxpayer has not filed a competing exemption claim in another state, in addition to existing requirements regarding ownership, delinquency, and property use.

Effective January 1, 2013.