All Roll Calls
Yes: 86 • No: 25
OklahomaSB 227Oklahoma 2026 Regular SessionSenateWALLET
Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date.
Sponsored By: Julie Daniels (Republican)
Signed by Governor
Senate Committee
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
More oil well gear gets property tax break
Beginning January 1, 2027, more oil and gas equipment is exempt from county property tax. This includes lease tanks and meters; flowlines and gathering lines up to the first sales meter or the production unit boundary, whichever is shorter; and non‑commercial disposal systems. It also covers the wellbore and non‑recoverable down‑hole material, including casing, used to commercially dispose of produced waste. A “producing lease” means a well, lease, or unit with production subject to gross production tax in any of the last three calendar years, not abandoned or ordered plugged by January 1. Payment of the gross production tax in any of the three years before January 1 counts for eligibility. Property stays exempt while it is essential to produce oil or gas in commercial amounts. Owners must tell the county assessor when the property stops qualifying.
Sponsors & Cosponsors
Sponsor
Julie Daniels
Republican • Senate
Cosponsors
Nick Archer
Republican • House
Steve Bashore
Republican • House
Anthony Moore
Republican • House
Lonnie Paxton
Republican • Senate
Brenda Stanley
Republican • Senate
Tammy West
Republican • House
Roll Call Votes
House vote • 4/8/2026
Top_of_Page
Yes: 76 • No: 14
House vote • 4/2/2026
DO PASS
Yes: 10 • No: 1
Senate vote • 3/17/2026
THIRD READING
Yes: 0 • No: 9
Senate vote • 3/4/2026
Emergency
Yes: 0 • No: 1
Actions Timeline
Approved by Governor 04/13/2026
4/13/2026SenateSent to Governor
4/8/2026SenateSigned, returned to Senate
4/8/2026HouseEnrolled, to House
4/8/2026SenateReferred for enrollment
4/8/2026SenateSigned, returned to Senate
4/8/2026HouseThird Reading, Measure passed: Ayes: 76 Nays: 14
4/8/2026HouseCoauthored by Representative(s) Archer, West (Tammy), Bashore
4/8/2026HouseGeneral Order
4/8/2026HouseCoauthored by Senator(s) Stanley
4/6/2026HouseCR; Do Pass Rules Committee
4/6/2026HouseSecond Reading referred to Rules
3/30/2026HouseFirst Reading
3/23/2026HouseEngrossed to House
3/23/2026SenateReferred for engrossment
3/17/2026SenateMeasure passed: Ayes: 37 Nays: 9
3/17/2026SenateGeneral Order, Considered
3/17/2026SenateCoauthored by Representative Moore (principal House author)
3/12/2026SenatePlaced on General Order
3/9/2026SenateReported Do Pass, amended by committee substitute Rules committee; CR filed
3/4/2026SenateReferred to Rules
3/2/2026SenateWithdrawn from Appropriations committee
3/2/2026SenateWithdrawn from Revenue and Taxation committee
3/2/2026SenateCoauthored by Senator Paxton
2/26/2026SenateSecond Reading referred to Revenue and Taxation Committee then to Appropriations Committee
2/4/2025Senate
Bill Text
Enrolled (final version)
4/8/2026
Floor (House)
4/8/2026
House Committee Report
4/6/2026
Engrossed
3/23/2026
Floor (Senate)
3/5/2026
Committee Substitute
3/4/2026
Senate Committee Report
3/4/2026
Introduced
12/30/2024
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