Revenue and taxation; property tax; business personal property; listing; reports; effective date.

HB 2738 changes the annual deadline for businesses to list their personal property (like equipment and inventory) for property tax purposes in Oklahoma from March 15 to April 15 each year. It also adjusts penalty dates: a 10% penalty applies for filings between April 15 and May 15, and a 20% penalty for filings after May 15. The bill directly affects businesses required to file property lists and county assessors who administer the process. Key provisions standardize filing forms, extend office hours for late filings, and protect submitted tax information from public disclosure under the Open Records Act. The changes take effect November 1, 2025.