OK SB813

Amends Oklahoma statute 68 O.S. 2011, Section 2902 regarding ad valorem tax exemptions for manufacturing facilities, effective January 1, 2016.

Requires certain applicants to provide information on full-time-equivalent employees and basic health benefits plans as part of exemption applications and ongoing compliance verification.

Maintains five-year exemption period for new, expanded, or acquired manufacturing facilities meeting investment cost thresholds of $250,000 or more, with specific payroll increase requirements varying by county population.

Establishes special exemption provisions for automotive final assembly ($300 million investment, 1,750 employees), computer data processing facilities, wind power generation facilities, and distribution facilities requiring $5 million investment and 100 full-time employees.

Requires Tax Commission to verify payroll information through Oklahoma Employment Security Commission and prescribe application forms and rules for administering exemptions.