OK HJR1060

Proposes a constitutional amendment (Article 10, Section 8G) to exempt the full fair cash value of homesteads from ad valorem (property) taxes for 100% permanently disabled firefighters, police officers, and volunteer police officers with service-connected or line-of-duty disabilities, effective January 1, 2027.

Extends the full homestead exemption to surviving spouses of qualifying disabled first responders.

Requires disability certification from the Oklahoma Firefighters Pension and Retirement System, Oklahoma Police Pension and Retirement System, another state's pension authority, or the federal Public Safety Officers' Benefits Program.

Allows the exemption to transfer to a newly acquired homestead if the qualifying individual or surviving spouse sells their property and purchases another home within the same calendar year.

Directs the Secretary of State to refer the proposed constitutional amendment to Oklahoma voters for approval or rejection through a ballot referendum.