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OK SB2146

Bill

Status

Introduced

2/2/2026

Primary Sponsor

Lonnie Paxton

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Amends the definition of "rural homestead" to include any homestead containing land classified as agricultural land or land with an agricultural use category, regardless of location inside or outside city limits

  • Creates an exception to the 160-acre limit for rural homesteads when the property includes agricultural land or land classified with agricultural use

  • Redefines "urban homestead" to exclude properties containing agricultural land or land with agricultural use classification, even if located within city limits or platted subdivisions

  • Updates statutory language by replacing "and/or" with "and" and "must" with "shall" throughout the homestead exemption provisions

  • Effective date: January 1, 2027

Legislative Description

Ad valorem tax; homestead exemption; modifying definitions. Effective date.

Last Action

Coauthored by Representative Hilbert (principal House author)

2/23/2026

Committee Referrals

Revenue and Taxation2/3/2026

Full Bill Text

No bill text available