HB 3751 Oklahoma House · 2026 Regular Session

Revenue and taxation; ad valorem; homestead definition; mobile home; site-built home; effective date.

HB 3751 expands Oklahoma's homestead property tax exemption to include mobile homes and site-built homes (whether on owned or rented/leased land) when occupied as a primary residence. It clarifies that owners must actually reside there to qualify, with special provisions for tornado victims (2013+ disasters with federal disaster declarations). The bill defines rural homesteads as up to 160 acres and urban homesteads as no more than 1 acre. It takes effect January 1, 2027.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 2, 2026 Last action Feb 19, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Committee Substitute (full committee) 1 · 3 edits

MINOR

The bill was amended to change the terminology from 'mobile homes' to 'manufactured homes' in the homestead definition, while retaining the provision that allows these homes to qualify for homestead tax exemptions even when located on rented or leased land. The substantive policy regarding eligibility for homestead exemptions remains largely unchanged, with the primary modification being a terminology update to align with current industry standards.

Scope change

The scope of the bill remains focused on modifying the homestead definition in Oklahoma's Ad Valorem Tax Code, but the specific language now uses 'manufactured homes' instead of 'mobile homes' to describe qualifying residences on rented or leased land.

DEFINITION

Changed the term 'mobile homes' to 'manufactured homes' in the homestead definition to reflect current industry terminology and ensure clarity in tax exemption eligibility.

TECHNICAL

Updated the bill header and committee substitute formatting to reflect the proposed amendment version rather than the original introduced version.

Removed the original bill text and replaced it with the committee substitute version, indicating legislative review and amendment has occurred.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 19, 2026

Lower · Passed

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

lower

Feb 3, 2026

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 2, 2026

Introduced

First Reading

lower

2 primary · 0 co-sponsors