HJR 1060 Oklahoma House · 2026 Regular Session

Oklahoma Constitution; ad valorem; homestead exemption; disabled firefighters; disabled police officers; disabled volunteer police officers; surviving spouse; ballot title; filing.

This proposed constitutional amendment (HJR 1060) would create a full homestead exemption for the fair cash value of a primary residence for: - Disabled firefighters (100% service-connected), police officers (100% service-connected), and volunteer police officers (federally certified), along with their surviving spouses. Eligibility requires Oklahoma residency, certification of 100% disability, and prior or current homestead exemption eligibility. The exemption applies starting January 1, 2027, and allows qualifying individuals to transfer to a new homestead within the same calendar year while maintaining the exemption. This is a voter-approved constitutional change, not an existing law.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 2, 2026 Last action Feb 9, 2026

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What changed between versions

Introduced → Proposed Committee Substitute (full committee) 1 · 4 edits

MODERATE

The bill was amended from a House Joint Resolution to a Proposed Committee Substitute, changing the constitutional amendment language to replace a homestead exemption with an ad valorem tax liability cap for disabled first responders. This fundamentally changes the financial impact from providing tax-free property value to limiting tax liability to 2026 levels. The amendment also updated the article reference from Article 10 to Article X and modified eligibility criteria to include volunteer firefighters while removing some specific certification language.

Scope change

The bill's scope changed from providing a full homestead exemption to capping ad valorem tax liability at 2026 levels for qualifying disabled first responders and their surviving spouses.

FISCAL

Changed from a full homestead exemption to capping ad valorem tax liability at the 2026 tax year amount for qualifying individuals.

ELIGIBILITY

Added volunteer firefighters to the list of eligible individuals while modifying certification requirements for police officers and firefighters.

TECHNICAL

Changed the constitutional article reference from Article 10 to Article X.

TIMELINE

Maintained January 1, 2027 as the effective date for eligibility but changed the tax year reference from 2027 to 2026 for the liability cap.

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Full legislative history

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Committee

Feb 2, 2026

Introduced

First Reading

lower

2 primary · 0 co-sponsors