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OklahomaSB 1579Oklahoma 2026 Regular SessionSenate

Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date.

Sponsored By: Lonnie Paxton (Republican)

Signed by Governor

Senate Committee

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Clear steps to protest property values

Beginning November 1, 2026, you have 30 calendar days from the mailing date to file a written protest after a value increase. You may also protest an unchanged value by the first Monday in April. You must use Oklahoma Tax Commission forms, including the form in Section 2835; if you do not, a presumption favors the assessor in any appeal. The assessor must set an informal hearing and, if the first date does not work, offer at least two other dates on different days of the week. A written decision is due within seven days, and the assessor must mail or email it to you. You can appeal to the county board of equalization within 15 days of that decision using the required form. The assessor must give the board your filings, the data that supports their value, and a written summary of the informal hearing. You can further appeal to district court and the Oklahoma Supreme Court. Clerical or admitted errors can be corrected at any time.

Clearer property tax notices and rights

Beginning November 1, 2026, county assessors must send clearer notices when they raise your property value or add property. For homes, the notice shows the current fair cash value, prior and current taxable values, assessed values, and assessment percentages. For personal property, it describes the items and shows the current fair cash value, assessment percentage, any penalty under Section 2836(C), and the assessed value. If your home has a homestead claim, the notice explains how to apply for the homestead fair cash value limit. Each notice starts with “As an Oklahoma Taxpayer:” and lists 11 rights, including equal and uniform taxes, exemptions you qualify for, information and appeal rights, and the ability to review budgets and petition some local levies. The assessor must mail notices to your last-known address, mark the mailing date, and keep a duplicate as proof. Assessors may suspend these mailings for some fully exempt owners if mailing is an undue burden.

Sponsors & Cosponsors

Sponsor

  • Lonnie Paxton

    Republican • Senate

Cosponsors

  • Mickey Dollens

    Democratic • House

  • Andy Fugate

    Democratic • House

  • Kyle Hilbert

    Republican • House

  • Mark Lepak

    Republican • House

  • Clay Staires

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 210 • No: 4

House vote • 4/13/2026

THIRD READING

Yes: 85 • No: 4

House vote • 4/7/2026

DO PASS

Yes: 26 • No: 0

Senate vote • 3/24/2026

THIRD READING

Yes: 46 • No: 0

Senate vote • 3/24/2026

SENATE

Yes: 41 • No: 0

Senate vote • 2/23/2026

Committee vote: Revenue & Taxation

Yes: 12 • No: 0

Actions Timeline

  1. Approved by Governor 04/17/2026

    4/20/2026Senate

  2. Sent to Governor

    4/14/2026Senate

  3. Signed, returned to Senate

    4/14/2026House

  4. Enrolled, to House

    4/14/2026Senate

  5. Referred for enrollment

    4/13/2026Senate

  6. Signed, returned to Senate

    4/13/2026House

  7. Third Reading, Measure passed: Ayes: 85 Nays: 4

    4/13/2026House

  8. Coauthored by Representative(s) Lepak, Staires, Dollens

    4/13/2026House

  9. General Order

    4/13/2026House

  10. Coauthored by Representative(s) Fugate

    4/8/2026House

  11. CR; Do Pass Appropriations and Budget Committee

    4/8/2026House

  12. Second Reading referred to Appropriations and Budget

    3/30/2026House

  13. First Reading

    3/25/2026House

  14. Engrossed to House

    3/25/2026Senate

  15. Referred for engrossment

    3/24/2026Senate

  16. Measure passed: Ayes: 46 Nays: 0

    3/24/2026Senate

  17. Ayes: 41 Nays: 0

    3/24/2026Senate

  18. Advanced to Third Reading

    3/24/2026Senate

  19. General Order, Considered

    3/24/2026Senate

  20. Placed on General Order

    3/2/2026Senate

  21. Withdrawn from Appropriations committee

    3/2/2026Senate

  22. Referred to Appropriations

    2/23/2026Senate

  23. Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed

    2/23/2026Senate

  24. Coauthored by Representative Hilbert (principal House author)

    2/23/2026Senate

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

    2/3/2026Senate

Bill Text

  • Enrolled (final version)

    4/14/2026

    PDF

  • Floor (House)

    4/9/2026

    PDF

  • House Committee Report

    4/8/2026

    PDF

  • Engrossed

    3/25/2026

    PDF

  • Floor (Senate)

    3/2/2026

    PDF

  • Committee Substitute

    2/23/2026

    PDF

  • Senate Committee Report

    2/23/2026

    PDF

  • Introduced

    1/12/2026

    PDF

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