Constitutional amendment; increasing voter threshold for levy of tax and issuance of debt.

SJR 44 is a constitutional amendment requiring voter approval for property tax changes and debt issuance. It would raise the threshold from a simple majority to at least two-thirds of registered voters casting ballots for any new tax, tax increase, or debt issuance by counties, cities, or other local governments. The amendment affects all local taxing jurisdictions in Oklahoma by making it harder to pass tax or debt measures without broad public support. It applies to existing constitutional provisions governing property taxes (Sections 6B, 8, 9, etc.) and revenue bills, though it does not change current tax exemptions like manufacturing incentives. The measure must be approved by voters in an election to take effect.