Oklahoma 2026 Regular Session

Oklahoma Senate Bill SJR35

Introduced
2/2/26  

Caption

Constitutional amendment; repealing ad valorem tax.

Impact

If passed, SJR35 would have far-reaching effects on state revenue generated from property taxes, which are vital for funding local services and infrastructure. The elimination of property taxes could lead to significant budget shortfalls for municipalities and counties that rely on these funds for essential services such as public safety, education, and maintenance of public facilities. The proposed amendments also modify the duties of the State Board of Equalization, which currently assesses properties across the state, thereby impacting how property valuations and tax levies are determined in the future.

Summary

SJR35 is a proposed joint resolution that aims to repeal multiple sections of the Oklahoma Constitution related to property taxation. Specifically, it seeks to eliminate Section 50 of Article V and Sections 6 through 12A of Article X and Article XII-A, which could effectively abolish ad valorem taxes throughout the state. By repealing these sections, the resolution will require voter approval for its proposal, underscoring its significance in shaping tax policy in Oklahoma. The resolution outlines procedures for the Secretary of State to facilitate the public referendum on this issue.

Contention

The proposal is expected to spark considerable debate among legislators and constituents. Proponents of SJR35 argue that repealing property taxes could lower the financial burden on homeowners and stimulate economic growth. However, opponents raise concerns about the potential loss of critical funding for local governments, which could hinder their ability to provide essential services to citizens. The passage of this measure may face opposition from various advocacy groups and stakeholders invested in maintaining adequate public funding and local governmental authority.

Companion Bills

No companion bills found.

Previously Filed As

OK SJR12

Constitutional amendment; vote of the people; eliminationg of ad valorem tax; prvoviding ballot title.

OK SJR15

Constitutional amendment; vote of the people; elimination of property tax; autorization to levy consumption tax.

OK SJR10

Constitutional amendment; vote of the people; expanding veteran ad valorem exemption.

OK SJR2

Constitutional amendment; relating to tax credit protection.,

OK SJR7

Constitutional amendment; relating to the Insurance Commissioner.

OK SJR11

Constitutional amendment; providing for well-regulated militia.

OK SB681

Ad valorem tax; requiring notice of valuation increase to include information on limitation of fair cash value. Effective date.

OK SJR14

Constitutional amendment; clarifying Pardon and Parole Board voting procedures.

OK SB823

Ad valorem tax; increasing homestead exemption; expanding homestead eligibility. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

Similar Bills

No similar bills found.