OklahomaSB 681Oklahoma 2026 Regular SessionSenateWALLET

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: 1 benefits, 1 costs, 1 mixed.

Clearer property value notices for owners

Beginning Nov 1, 2025, if your property’s value goes up, the assessor must mail a detailed notice. For real estate, it must show this year’s fair cash value, taxable fair cash values for this year and last, assessed values for both years, and assessment percentages for both years. If it is your homestead, the notice includes how to apply for the constitutional limit on fair cash value. For personal property, it must describe the item and list this year’s fair cash value, this year’s assessment percentage, any penalty under Section 2836(C), and this year’s assessed value. The notice must show the mailing date, and the assessor keeps a duplicate as proof it was sent.

Some exempt owners may not get notices

Beginning Nov 1, 2025, a county assessor may stop mailing valuation notices to owners exempt under state constitutional Sections 8E or 8F when mailing them is an undue burden. Exempt owners in those cases may not receive a mailed notice.

Easier steps to protest your assessment

Beginning Nov 1, 2025, you have 30 calendar days from the mailing date to protest an increase in value. You may also protest an unchanged or lower value by the first Monday in April. You must file the Oklahoma Tax Commission protest form and the Section 2835 form; if you skip the Section 2835 form, the assessor’s value is presumed correct on appeal. The assessor must hold an informal hearing (in person or by phone), offer two more dates if you cannot attend, and send a written decision within 7 days. You can appeal to the county board within 15 days after the decision is mailed. The assessor may correct clerical or admitted errors at any time.

Sponsors & Cosponsors

Sponsor

  • Darcy Jech

    Republican • Senate

Cosponsors

  • Ronny Johns

    Republican • House

  • Marilyn Stark

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 115 • No: 0

House vote 5/1/2025

Top_of_Page

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: 0 • No: 0

Senate vote 2/10/2025

Top_of_Page

Yes: 0 • 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

  • Floor (House)

    4/21/2025

  • House Committee Report

    4/17/2025

  • House Committee Report

    4/10/2025

  • Engrossed

    3/27/2025

  • Floor (Senate)

    2/11/2025

  • Senate Committee Report

    2/10/2025

  • Introduced

    1/14/2025

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