HJR 1087 Oklahoma House · 2026 Regular Session

Constitution; Vote of the People; ad valorem reimbursement; levels and methodologies of reimbursement in line with a certain purpose; requiring amounts be included in assessed valuation of taxable property for certain purposes; providing ballot title; and directing filing.

This bill proposes a constitutional amendment to create a five-year property tax exemption for new or expanded manufacturing facilities in Oklahoma, aiming to encourage businesses to locate or grow within the state. The exemption applies to qualifying manufacturing concerns that are new to the state or relocating, and it specifically covers expansions of existing facilities. To prevent financial harm to other local governments, the bill requires the Legislature to establish reimbursement systems for schools, counties, cities, and other entities that lose revenue due to the tax exemption, and it ensures these reimbursement amounts count toward debt limits for local governments. After the five-year exemption period ends, counties may retain up to 25% of the new property taxes generated from previously exempted facilities to fund additional economic development and job creation.

Issues: ✓ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Mar 2026

Committee Review

Apr 2026

House Passage

Mar 2026

Senate Passage

Apr 2026

Governor

Introduced Mar 3, 2026 Last action Apr 13, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) → Floor (Senate) · 1 edit

MINOR

The document format changed from the House version to the Senate floor version, including updated headers and page footers. Substantive policy content, such as tax exemption rules and ballot titles, remains identical with no changes to scope, funding, or eligibility.

Scope change

None; the bill's scope and applicability are unchanged.

TECHNICAL

Updated document headers to reflect Senate floor version and revised page footers to indicate the Senate floor version instead of the House version.

Floor votes · Senate Apr 9, 2026 · House Mar 25, 2026

How they voted

40–7

Passed · 3 other

Total votes 50

Apr 9, 2026

D Democratic9

1 Yea 7 Nay 1

77% Nay

R Republican41

39 Yea 2

95% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 13, 2026

Introduced

Filed with Secretary of State

lower

Apr 9, 2026

Committee

Referred for enrollment

lower

Apr 9, 2026

Upper · Passed

Engrossed measure signed, returned to House

upper

Apr 9, 2026

Upper · Passed

Special Election passed: Ayes: 38 Nays: 7

upper

Apr 9, 2026

Upper · Passed

Measure passed: Ayes: 38 Nays: 7

upper

Apr 6, 2026

Upper · Passed

Reported Do Pass Rules committee; CR filed

upper

Mar 26, 2026

Introduced

First Reading

upper

Mar 26, 2026

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 25, 2026

Committee

Referred for engrossment

lower

Mar 25, 2026

Lower · Passed

Special election provision adopted: Ayes: 69 Nays: 22

lower

Mar 25, 2026

Lower · Passed

Third Reading, Measure passed: Ayes: 76 Nays: 16

lower

Mar 25, 2026

Lower · Passed

Amended

lower

Mar 5, 2026

Lower · Passed

CR; Do Pass Rules Committee

lower

Mar 3, 2026

Introduced

First Reading

lower

2 primary · 0 co-sponsors