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OklahomaSB 688Oklahoma 2026 Regular SessionSenate

Ad valorem tax; providing exception to certain payroll requirements for manufacturing exemption. Emergency.

Sponsored By: Chuck Hall (Republican)

Became Law

Senate Committee

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Bill Overview

Analyzed Economic Effects

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

Manufacturers can credit property tax overpayments

Oklahoma county treasurers can apply qualifying manufacturers' property tax overpayments toward current real or personal property taxes. The taxpayer must qualify for the manufacturing facility exemption and have paid more property tax than was due. The treasurer can spread the credit over up to five years, but no particular schedule is required.

Payroll waiver lowers taxes for some manufacturers

Manufacturers in NAICS Industry Group 3364 receive a waiver of specified payroll requirements for the full five-year property tax exemption. Their first exemption application must have been filed after January 1, 2020, and before March 16, 2021. The waiver also covers claims previously denied. Facilities must still satisfy all other exemption requirements.

Sponsors & Cosponsors

Sponsor

  • Chuck Hall

    Republican • Senate

Cosponsors

  • Kyle Hilbert

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 274 • No: 43

Senate vote • 5/20/2025

FOURTH READING

Yes: 41 • No: 2

House vote • 5/8/2025

THIRD READING

Yes: 73 • No: 16

House vote • 5/8/2025

THIRD READING

Yes: 69 • No: 22

House vote • 4/15/2025

DO PASS

Yes: 27 • No: 0

House vote • 4/10/2025

DO PASS

Yes: 6 • No: 1

Senate vote • 3/26/2025

THIRD READING

Yes: 45 • No: 2

Senate vote • 3/3/2025

Committee vote: Revenue & Taxation

Yes: 13 • No: 0

Actions Timeline

  1. Becomes law without Governor's signature 05/28/2025

    5/28/2025Senate

  2. Sent to Governor

    5/21/2025Senate

  3. Signed, returned to Senate

    5/21/2025House

  4. Enrolled, to House

    5/21/2025Senate

  5. Referred for enrollment

    5/20/2025Senate

  6. Measure and Emergency passed: Ayes: 41 Nays: 2

    5/20/2025Senate

  7. HAs adopted

    5/20/2025Senate

  8. HAs read

    5/12/2025Senate

  9. Engrossed, signed, to Senate

    5/12/2025House

  10. Referred for engrossment

    5/8/2025House

  11. Third Reading, Measure and Emergency passed: Ayes: 69 Nays: 22

    5/8/2025House

  12. Adoption of amendment to strike title rescinded

    5/8/2025House

  13. Third Reading, advancement rescinded, returned to General Order

    5/8/2025House

  14. Third Reading, Measure and Emergency passed: Ayes: 73 Nays: 16

    5/8/2025House

  15. Title stricken

    5/8/2025House

  16. Amended

    5/8/2025House

  17. Enacting clause restored

    5/8/2025House

  18. Title restored

    5/8/2025House

  19. Amended by floor substitute

    5/8/2025House

  20. General Order

    5/8/2025House

  21. Enacting clause stricken

    4/16/2025House

  22. Title stricken

    4/16/2025House

  23. CR; Do Pass, as amended, Appropriations and Budget Committee

    4/16/2025House

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

    4/10/2025House

  25. Referred to Appropriations and Budget Finance Subcommittee

    4/2/2025House

Bill Text

  • Enrolled (final version)

    5/21/2025

    PDF

  • Amended And Engrossed

    5/12/2025

    PDF

  • Floor (House)

    4/17/2025

    PDF

  • House Committee Report

    4/16/2025

    PDF

  • House Committee Report

    4/10/2025

    PDF

  • Engrossed

    3/27/2025

    PDF

  • Floor (Senate)

    3/4/2025

    PDF

  • Senate Committee Report

    3/3/2025

    PDF

  • Introduced

    1/14/2025

    PDF

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