Ad valorem tax; claims for property tax relief; authorizing claim for certain disabled service members and first responders. Effective date.

SB 303 expands Oklahoma's property tax relief program to include disabled service members and first responders. It allows veterans with a 75% service-connected disability, plus first responders receiving disability pensions from Oklahoma law enforcement or fire systems, to claim tax relief if they meet the same $12,000 household income limit and residency requirements as existing eligible groups. The bill maintains the $1,000 annual cap on tax relief claims and requires the Oklahoma Tax Commission to provide annual income guidelines to county assessors. This change directly affects qualifying veterans, first responders, and their surviving spouses who are heads of households.