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OK SB1815

Bill

Status

Introduced

2/2/2026

Primary Sponsor

Shane Jett

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Expands homestead exemption eligibility to owners of manufactured homes located on land they do not own, provided the home is their actual residence and meets other homestead requirements

  • Increases the homestead exemption from $1,000 of assessed valuation to the full amount of assessed valuation, effectively eliminating ad valorem taxes on qualifying homesteads

  • Amends the definition of homestead to explicitly include manufactured homes or fixed structures located on land not owned by the owner

  • Updates statutory language by changing "must" to "shall" regarding deed recording requirements and correcting references to constitutional provisions

  • Effective date: November 1, 2026

Legislative Description

Ad valorem tax; authorizing certain owners of manufactured home to apply for homestead exemption. Effective date

Last Action

Second Reading referred to Revenue and Taxation

2/3/2026

Committee Referrals

Revenue and Taxation2/3/2026

Full Bill Text

No bill text available