OK HJR1101

Proposes amending Oklahoma Constitution Article X, Section 6B to make manufacturing facility property tax exemptions optional rather than automatic, requiring approval by a simple majority vote of the county's board of county commissioners

Authorizes county commissioners to set the exemption duration (1-5 years) and the percentage of property value exempt (up to 100%), with the exempt percentage allowed to vary between assessment years

Eliminates state reimbursement to local taxing jurisdictions (schools, counties, cities, emergency services, libraries, etc.) for property tax revenues lost due to manufacturing exemptions approved on or after January 1, 2015

Applies only to exemptions first requested on or after January 1, 2015; existing exemptions approved before that date remain in effect under current rules with continued state reimbursement

Directs the Secretary of State to refer the proposed constitutional amendment to voters for approval or rejection