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OK SB1987

Bill

Status

Introduced

2/2/2026

Primary Sponsor

David Bullard

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Doubles the homestead exemption from $1,000 to $2,000 of assessed valuation beginning in tax year 2027, after maintaining the $1,000 level from 1988 through 2026

  • Creates an additional $3,000 homestead exemption (for a potential total of $5,000) starting in tax year 2027 if two conditions are met

  • Requires the county excise board to certify that ad valorem revenue collections increased by at least 5% over the prior year to trigger the additional exemption

  • Requires the board of county commissioners to approve the additional $3,000 exemption after receiving the certification of increased revenue

  • Effective date is November 1, 2026

Legislative Description

Ad valorem tax; modifying homestead exemption; providing additional homestead exemption. Effective date.

Last Action

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

2/3/2026

Committee Referrals

Revenue and Taxation2/3/2026

Full Bill Text

No bill text available