Ad valorem; authorizes counties to decrease millage levy for libraries; requiring certain determination. Effective date.

SB 1993 allows Oklahoma counties that fund libraries through voter-approved property tax levies to reduce those tax rates via county commission resolution, provided the rate stays at or above 1 mill (the constitutional minimum). The resolution must specify current and proposed rates, confirm the reduced rate still funds the library adequately, and state the reduction serves taxpayers' best interests. It applies to counties using special levies for libraries, directly affecting local library budgets and taxpayer property bills. The bill takes effect November 1, 2026, and codifies this process into state law.