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OklahomaSB 681Oklahoma 2026 Regular SessionSenate

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

Sponsored By: Darcy Jech (Republican)

Signed by Governor

Senate Committee

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Bill Overview

Analyzed Economic Effects

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

Changes start November 1, 2025

The law takes effect November 1, 2025. All new notice details, deadlines, hearings, and appeal steps apply starting that date.

Clearer property value notices

The county assessor must send written notice if your real or personal property value goes up or property is added. For real property, the notice shows this year’s fair cash value, taxable fair cash value for this and last year, assessed values for this and last year, and last year’s assessment percentage. If it is your homestead, the notice explains how to apply for the constitutional homestead value limit. For personal property, the notice identifies the items and shows the current fair cash value, the current assessment percentage, any Section 2836(C) penalty, and the current assessed value. Notices are mailed to your last-known address with the mailing date, and the assessor keeps a copy as proof. Assessors may suspend notices to owners who are constitutionally exempt if mailing them is an undue burden.

Stronger rights to protest assessments

You have 30 calendar days from the notice mailing date to file a written protest. You may also protest by the first Monday in April if the value did not change. You must file the required valuation form with your protest; if you do not, the assessor’s value is presumed correct on appeal. The assessor schedules an informal hearing; you can request a phone hearing and must be offered two alternate dates if you cannot attend. The assessor issues a written decision within 7 calendar days. You then have 15 calendar days from the decision mailing to appeal to the county board. The assessor may correct admitted clerical errors at any time and must send the board your materials, supporting data, and a hearing summary on appeal.

Sponsors & Cosponsors

Sponsor

  • Darcy Jech

    Republican • Senate

Cosponsors

  • Ronny Johns

    Republican • House

  • Marilyn Stark

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 171 • No: 0

House vote • 5/1/2025

THIRD READING

Yes: 81 • No: 0

House vote • 4/16/2025

DO PASS

Yes: 27 • No: 0

House vote • 4/10/2025

DO PASS

Yes: 7 • No: 0

Senate vote • 3/26/2025

THIRD READING

Yes: 45 • No: 0

Senate vote • 2/10/2025

Committee vote: Finance

Yes: 11 • No: 0

Actions Timeline

  1. Approved by Governor 05/08/2025

    5/12/2025Senate

  2. Sent to Governor

    5/5/2025Senate

  3. Signed, returned to Senate

    5/5/2025House

  4. Enrolled, to House

    5/5/2025Senate

  5. Referred for enrollment

    5/1/2025Senate

  6. Signed, returned to Senate

    5/1/2025House

  7. Third Reading, Measure passed: Ayes: 81 Nays: 0

    5/1/2025House

  8. Coauthored by Representative(s) Stark

    5/1/2025House

  9. General Order

    5/1/2025House

  10. CR; Do Pass Appropriations and Budget Committee

    4/17/2025House

  11. Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee

    4/10/2025House

  12. Referred to Appropriations and Budget Finance Subcommittee

    4/2/2025House

  13. Second Reading referred to Appropriations and Budget

    4/1/2025House

  14. First Reading

    3/27/2025House

  15. Engrossed to House

    3/27/2025Senate

  16. Referred for engrossment

    3/26/2025Senate

  17. Measure passed: Ayes: 45 Nays: 0

    3/26/2025Senate

  18. General Order, Considered

    3/26/2025Senate

  19. Coauthored by Representative Johns (principal House author)

    3/17/2025Senate

  20. Placed on General Order

    2/12/2025Senate

  21. Reported Do Pass Revenue and Taxation committee; CR filed

    2/10/2025Senate

  22. Second Reading referred to Revenue and Taxation

    2/4/2025Senate

  23. Authored by Senator Jech

    2/3/2025Senate

  24. First Reading

    2/3/2025Senate

Bill Text

  • Enrolled (final version)

    5/5/2025

    PDF

  • Floor (House)

    4/21/2025

    PDF

  • House Committee Report

    4/17/2025

    PDF

  • House Committee Report

    4/10/2025

    PDF

  • Engrossed

    3/27/2025

    PDF

  • Floor (Senate)

    2/11/2025

    PDF

  • Senate Committee Report

    2/10/2025

    PDF

  • Introduced

    1/14/2025

    PDF

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