House Bill 3338 Summary

• Amends 11 O.S. 2011, Section 21-109 regarding taxation of land annexed by municipalities in Oklahoma.

• Exempts industrial or commercial tracts exceeding 40 acres and farming/ranching tracts exceeding 5 acres from municipal ad valorem taxes unless the municipality furnishes services ordinarily provided to residents.

• Exempts narrow strips of annexed land measuring no greater than 326 feet at the widest point from municipal taxes, unless annexed under specific procedures in Section 21-103.

• Restricts municipal revenue, taxation, and regulatory ordinances from applying to military installations on federal property annexed after July 1, 1998, except for sales, use, occupancy taxes, and hotel/motel room taxes on private sector activities.

• Effective date: November 1, 2018.