SB 1579: Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date. - Oklahoma

Committee Substitute → Floor (House) · 5 edits

MODERATE

The bill was updated from a 'Committee Substitute' version to the 'Floor (House)' version, incorporating specific amendments to the text of the law. These changes clarify the requirements for property tax notices, including detailed information for homesteads and personal property, and establish a taxpayer bill of rights. The amendments also strengthen the protest process by guaranteeing taxpayers two additional opportunities to attend informal hearings if they cannot attend the scheduled date.

Scope change

The scope of the bill's applicability remains focused on ad valorem tax notices and property valuation protests, but the specific procedures and information required have been expanded.

REQUIREMENT

The notice requirements for property valuation increases were expanded to include specific details like fair cash values for both current and preceding years, assessment percentages, and penalties for personal property.

New provisions require the notice to include specific information regarding homestead applications and limits on fair cash value as defined by the state constitution.

A new 'taxpayer bill of rights' section was added to the notice, explicitly listing rights such as equal taxation and uniform appraisal.

ENFORCEMENT

The informal hearing process was modified to ensure that taxpayers unable to attend the scheduled hearing are given at least two additional opportunities to participate on different days.

TECHNICAL

The document header and title were updated to reflect the bill's progression from the Senate Committee to the House Floor for final passage.

Enrolled (final version) → Committee Substitute · 1 edit

MINOR

The bill text was updated from its final enrolled version to a committee substitute version, primarily involving formatting adjustments, line renumbering, and the addition of page headers and footers. No substantive policy changes, legal definitions, or operational requirements were altered.

TECHNICAL

The document structure was reorganized to include line numbers, page breaks, and committee substitute headers, while removing the original enrolled headers and footers.

Engrossed → Enrolled (final version) · 4 edits · Apr 20, 2026

MODERATE

The bill was finalized and enrolled for signature, incorporating several substantive changes to the taxpayer bill of rights and protest procedures. The most significant change is the expansion of the taxpayer bill of rights to include six specific rights, adding new rights regarding uniform appraisal standards, constitutional exemptions, and the right to examine county budgets. Additionally, the protest process was streamlined by combining the informal hearing and appeal instructions into a single continuous section, and the requirement for alternative hearing dates for unavailable taxpayers was removed.

Scope change

The scope of the taxpayer bill of rights was expanded to explicitly include rights related to uniform appraisal standards, constitutional exemptions, and access to budget documents, while the procedural scope for protests was consolidated.

REQUIREMENT

The taxpayer bill of rights was expanded from three rights to six, adding specific rights to uniform appraisal standards, receiving constitutional exemptions, and examining county budgets.

The section detailing the informal hearing process was modified to remove the requirement for providing alternative hearing dates if a taxpayer cannot attend the scheduled time.

The text regarding the appeal process and submission of hearing results was consolidated into a single continuous paragraph to improve readability and flow.

TECHNICAL

Formatting artifacts and draft headers from the engrossed version were removed in the final enrolled version.

Floor (House) → Floor (Senate) · 2 edits

MINOR

The bill was converted from the House version to the Senate floor version, which involved updating the header and sponsor information. The substantive legal text regarding property tax notices and protest procedures remains unchanged, with only minor formatting adjustments to spacing and punctuation.

TECHNICAL

Updated document headers to reflect the Senate floor version and adjusted sponsor attribution details.

Adjusted spacing and punctuation throughout the text to align with Senate formatting standards.

Introduced → Engrossed · 6 edits · Mar 25, 2026

MODERATE

The bill text was completely replaced, changing the subject from a tax credit for clean-burning vehicle fuel property to a mandate requiring county assessors to send detailed ad valorem tax notices to property owners when valuations increase. This new version adds specific requirements for the notice content, establishes a 30-day window for taxpayers to file protests, and outlines a formal hearing and appeal process.

Scope change

The bill's scope shifted entirely from providing financial incentives for specific vehicle fuel systems to regulating how property tax assessments are communicated to taxpayers.

SCOPE

Removed all provisions regarding a tax credit for investments in clean-burning motor vehicle fuel property or hydrogen fuel cells.

Added new provisions requiring county assessors to notify taxpayers in writing when property valuations are increased.

REQUIREMENT

Added specific requirements for the content of the tax notice, including fair cash values, assessment percentages, and a taxpayer bill of rights.

TIMELINE

Established a 30-day deadline for taxpayers to file a written protest against increased valuations.

ENFORCEMENT

Created a new informal hearing process and appeal rights to the county board of equalization for disputed valuations.

DEFINITION

Replaced definitions related to 'qualified clean-burning motor vehicle fuel property' with definitions related to personal and real property valuation increases.

Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date.

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