Constitutional amendment; vote of the people; elimination of property tax; authorization to levy consumption tax.

Oklahoma's SJR 15 proposes a constitutional amendment to eliminate all property taxes by January 1, 2030, replacing them with county-level consumption taxes on goods and services sold to end consumers. Counties would need to develop voter-approved proposals by January 2028, including new service districts and tax rates, with final voter approval required for any tax levy by January 2029. The amendment requires counties to fund schools and services previously supported by property taxes through these consumption taxes, prohibits tax exemptions, and mandates special elections if proposals are rejected. This would directly affect all Oklahoma counties and their voters, with the first tax levies scheduled to take effect in 2030.