This bill increases Oklahoma's standard homestead property tax exemption from $1,000 to $2,315, with automatic inflation adjustments every five years starting January 1, 2032. It also creates a new $2,315 exemption for heads of households earning under $30,000 annually in total household income (excluding certain benefits like Social Security or stimulus payments). Homeowners must apply annually for the income-based exemption unless aged 65+, with income verification required through the Oklahoma Tax Commission. The changes take effect January 1, 2027.
HB 4362 requires the Oklahoma Health Care Authority to apply for a federal 1115 waiver to expand Medicaid coverage for medical respite care (short-term recovery support after hospital stays) and supportive housing (housing with health services). This bill directly affects Oklahoma Medicaid beneficiaries who need these specific services but currently lack coverage. The key provision mandates the state to seek federal approval for this expansion, which would allow more vulnerable residents to access these critical care options. The change would take effect on November 1, 2026, if the waiver is approved.
This proposed constitutional amendment (HJR 1041) would expand Oklahoma's homestead exemption to include surviving spouses of veterans who died in military service and received "Gold Star" status from the U.S. Department of Defense. It would allow these surviving spouses to claim a full property tax exemption on their homestead until they remarry, provided they reside in Oklahoma and previously qualified for the homestead exemption. The change applies retroactively to properties owned as of the 2014 calendar year by surviving spouses of veterans previously determined to have died in duty. This is a voter-approved constitutional amendment, not a law, and would require approval in a statewide referendum.
This bill proposes a constitutional amendment to change Oklahoma's homestead property tax rules. Currently, seniors aged 65+ qualify for a tax limit on their primary home only if their household income stays below a yearly threshold set by the federal government. The amendment would eliminate that income requirement while keeping the age limit (65+) and adding a new rule: the homeowner must own the property free of any mortgage or debt. It would apply to seniors who meet these conditions and require voter approval through a state question.
HB 3453 changes Oklahoma's eminent domain process by requiring courts to independently review whether a government taking qualifies as a "public use" and is "necessary," without deferring to the government's prior conclusions. It shifts the burden of proof entirely to the condemning authority (like cities or utilities), requiring them to prove necessity for each property parcel separately and show all feasible alternatives were considered. The bill mandates that property owners receive 60 days' notice of all project studies, environmental reviews, and financial analyses before a hearing. If the government fails to meet this burden, property owners may recover their legal fees. This bill affects all property owners facing eminent domain and the agencies seeking to use it, effective November 1, 2026.
This proposed constitutional amendment (HJR 1045) would limit annual increases in the assessed value of primary residences (homesteads) for property tax purposes. It applies to homeowners who have owned and occupied their home for at least 10 years and whose gross household income stays below HUD's low-income threshold for their county. If these conditions are met, the property's tax assessment cannot exceed the value from the 10th year of ownership, even if the home's market value rises. If the homeowner's income exceeds the HUD threshold or they stop living in the home, the tax assessment reverts to standard rules.
HB 3407 creates a new lien for property owners who allow manufactured homes to be placed on their land. If a manufactured home owner doesn't control or use their home for 120 consecutive days, the property owner may claim a lien for the fair rental value of the home. This lien can be enforced like other property liens under Oklahoma law. The bill takes effect on November 1, 2026, directly affecting property owners and manufactured home residents.
SB 1815 expands homestead exemption eligibility for manufactured home owners in Oklahoma who do not own the land their home sits on. It allows these residents to apply for the exemption if the home is their actual primary residence and they meet other standard requirements. The bill amends statutes to clarify that manufactured homes qualify for homestead exemption regardless of land ownership status, increasing the exemption for qualifying owners. This change directly affects manufactured home residents living on rented land who previously could not access this property tax benefit.
SB 1999 expands eligibility for Oklahoma's homestead property tax exemption to include manufactured home owners residing on land they don't own and owners of fixed structures (like permanent additions) on rented property, provided they live there. It amends existing law to clarify that these groups may apply for the exemption if they meet standard residency and ownership requirements. The key change removes previous barriers for these property types, allowing them to qualify for the same tax break as traditional homeowners. This directly affects low-to-moderate income residents living in manufactured homes on leased land or with permanent structures on rented property.
SB 1545, the "Yes In God’s Backyard Act," allows religious organizations (like churches and mosques) to develop affordable housing on their owned properties without discretionary municipal approval. It requires 60% of mixed-use projects to be residential, with 80% of units designated as affordable housing (capped at 40% non-affordable units for staff housing). The bill preempts local zoning rules that would block such projects, mandates municipalities to approve applications within a set timeframe, and requires compliance with building codes and fair housing laws. This directly affects faith-based groups seeking to use underutilized land for housing, aiming to address housing shortages by streamlining development.
