OK HJR1046

Proposes a constitutional amendment to exempt primary residences from 100% of ad valorem (property) taxes when damaged or destroyed by high winds, hail, tornadoes, fire, earthquakes, or other meteorological events

Defines "damaged or destroyed" as uninhabitable and unable to be safely or reasonably occupied for residential use for a minimum of 6 consecutive months

Exemption applies during the tax year the damage occurs; if damage occurs after June, the exemption applies to the following tax year instead

Requires the Secretary of State to refer the proposed amendment to voters for approval or rejection as a ballot measure

Passed Committee on Rules on 03/04/2026 with amendments; authored by Representative Smith and Senator Logan