ENGROSSED SENATE JOINT RESOLUTION NO. 16

• Proposes an amendment to Section 8D of Article X of the Oklahoma Constitution to expand tax exemptions for disabled veterans and surviving spouses.

• Allows disabled veterans (100% permanently disabled) to claim a homestead exemption for a manufactured home starting January 1, 2015, even if the home is located on land the veteran does not own.

• Extends the manufactured home exemption to surviving spouses of eligible disabled veterans, allowing them to claim the exemption if they occupy the home as their principal residence regardless of land ownership.

• Requires disabled veterans and surviving spouses to prove Oklahoma residency to qualify for the exemption.

• Directs the Secretary of State to refer the proposed constitutional amendment to voters for approval through a ballot measure.