OK SB1829

Amends 68 O.S. 2021, Section 2104.3 to create a new excise tax exemption for manufactured homes when the owner provides proof of paid current calendar year ad valorem (property) tax

Owners qualifying for the exemption must submit a Manufactured Home Certificate (OTC Form 936) or other proof accepted by Service Oklahoma when applying for a certificate of title

Qualifying manufactured home owners still pay a reduced excise tax of 0.30% of the home's value instead of the full excise tax rate

New manufactured homes are valued at 50% of actual retail selling price; used manufactured homes are valued at 65% of 50% of the new retail selling price, excluding Oklahoma state taxes

Effective date: November 1, 2026