OK SB2143

County assessors may use digital visual technology on aerial images from fixed-wing aircraft or satellites to discover property changes as part of real property inspections for ad valorem tax assessments

Adds a statutory definition of "fixed-wing aircraft" as manned airplanes with non-revolving wings that comply with FAA regulations, excluding unmanned aircraft/drones

Adds a statutory definition of "homestead exemption" as the reduction in taxable value of a homestead authorized by law

Changes oversight of cadastral map and parcel identification standards from the Ad Valorem Task Force to the Ad Valorem Division of the Oklahoma Tax Commission

Effective date: November 1, 2026