Revenue and taxation; ad valorem; definition; physical inspection; exemptions; effective date.

HB 1890 amends Oklahoma's ad valorem tax code by removing the requirement for county assessors to conduct physical inspections of properties when determining their value. This change directly affects property owners and county assessors, as it allows valuations to rely on statistical methods (like mass appraisal or regression analysis) instead of on-site visits. The bill also modifies income caps for certain tax exemptions. These changes streamline the assessment process but do not alter tax rates or exemption eligibility thresholds.