OK SB303

Replaces the fixed $12,000 income limit with a variable amount determined by the U.S. Department of Housing and Urban Development set at 75% of estimated median income for the county or metropolitan statistical area.

Extends property tax relief eligibility to veterans with a 75% disability rating certified by the U.S. Department of Veterans Affairs and to first responders with disability retirements from Oklahoma police, firefighters, law enforcement, or wildlife conservation pension systems.

Allows surviving spouses of qualifying disabled service members and first responders to claim property tax relief if they are heads of household and meet residency requirements.

Increases the maximum annual property tax relief claim from $200 to $1,000 per household.

Requires the Oklahoma Tax Commission to provide annual income limitation information to county assessors and uses gender-neutral language; effective January 1, 2026.