HB 4145: Revenue and taxation; ad valorem taxation; homestead exemption amount; effective date. - Oklahoma

Proposed Policy Committee Substitute 1 → Floor (House) · 3 edits

MINOR

The bill text was replaced with a floor version that updates the header information to reflect the 60th Legislature's 2nd Session and identifies the document as a Committee Substitute by Representatives Manger, Grego, and Miller. The core legislative language regarding the increase in the homestead tax exemption remains unchanged, while the document's metadata and committee reporting details were updated to match the floor version.

Scope change

The bill's substantive scope and applicability remain unchanged; the revision is primarily a procedural update to the document's title and metadata.

TECHNICAL

The document header was updated to change the title from 'Proposed Policy Committee Substitute' to 'Committee Substitute' and added co-authors Grego and Miller.

The session information was updated to explicitly state '2nd Session of the 60th Legislature (2026)' in the header.

The footer and page headers were updated to reflect the 'Floor Version' and include a note that bold face denotes committee amendments.

House Committee Substitute → Proposed Policy Committee Substitute 1 · 3 edits

MINOR

The bill text was completely replaced with a new version submitted by the Policy Committee, changing the document title from 'Committee Substitute' to 'Proposed Policy Committee Substitute'. The substantive legal content regarding tax exemptions and effective dates remains unchanged, but the document's official classification and tracking numbers were updated to reflect the new committee stage.

Scope change

The bill's scope and applicability remain unchanged; only the procedural status and document metadata were updated.

TECHNICAL

The document title was updated from 'Committee Substitute' to 'Proposed Policy Committee Substitute', indicating the bill has moved to a new legislative stage.

The tracking reference number in the footer was changed from 17098 to 16283, and the bill code was updated from GRS to MAH, reflecting the new committee assignment.

The date stamp on the document was updated to February 11, 2026, corresponding to the new committee review date.

Introduced → House Committee Substitute · 4 edits

MODERATE

The bill was converted from an 'Introduced' version to a 'House Committee Substitute,' indicating it has been revised by the committee. The substantive policy changed significantly: the bill's subject matter shifted from creating a new 'Oklahoma Law Enforcement Act' to amending existing tax laws regarding homestead exemptions. Additionally, the effective date was moved from November 1, 2026, to January 1, 2027.

Scope change

The bill's scope completely changed from establishing a new law enforcement statute to modifying ad valorem tax exemptions for homesteads.

SCOPE

The bill's title and purpose changed from creating the 'Oklahoma Law Enforcement Act of 2026' to amending Section 2889 of the Oklahoma Statutes regarding homestead taxation.

ELIGIBILITY

The tax exemption amount for homesteads was updated to $7,000, replacing the previous $1,000 exemption.

TIMELINE

The effective date of the legislation was changed from November 1, 2026, to January 1, 2027.

TECHNICAL

New header text was added to reflect the bill's status as a 'Committee Substitute' with specific subject matter tags.

Revenue and taxation; ad valorem taxation; homestead exemption amount; effective date.

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