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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2738 By: Kendrix
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Sections 2835 and 2836, which relate to
listing of certain property; modifying report due
date; modifying dates related to late filing of
reports; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2835, is
amended to read as follows:
Section 2835. A. On or before January 1 of each year, the
Oklahoma Tax Commission shall prescribe for the use of all county
assessors, suitable blank forms for the listing and assessment of
all property, both real and personal. Such forms shall contain such
information and instructions as may be necessary in order to obtain
a full and complete list of all taxable property and such forms
shall be used uniformly throughout the state. Any change in these
forms must have the approval of the Tax Commission.
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B. It shall be the duty of the county assessor to furnish such
forms to any taxpayer upon request, and all personal property shall
be listed on such forms in the manner provided therein. Such lists
shall be signed and sworn to and filed with the county assessor not
later than March 15 April 15 of each year; and such lists may show
the description of real property, which may be by subdivision of
quarter sections, or less if any such subdivision is owned in less
quantity, describing such less quantity by United States Land Survey
nomenclature if that can be done, otherwise by metes and bounds,
according to ownership.
C. Real estate need not be listed by the taxpayer, but may be
listed if the taxpayer so desires, in which case the list shall show
the taxpayer's estimate of the value of each tract of land and shall
separately show the value of the buildings and improvements thereon.
D. All such sworn lists of property shall contain such other
information concerning both real and personal property as may be
required by such forms so prescribed.
E. All such sworn lists of property, any other documents
produced by a taxpayer to the assessor or the board of equalization
during the informal and formal hearing process, or during discovery
in any ad valorem tax appeal in the Court of Tax Review or the
district court, shall be protected as confidential and shall not be
available for inspection under the Open Records Act.
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SECTION 2. AMENDATORY 68 O.S. 2021, Section 2836, is
amended to read as follows:
Section 2836. A. The county assessor of each county in the
state shall, on the first day of January of each year, or as soon
thereafter as may be practicable, proceed to take a list of taxable
property in the county. In order to take lists of personal property
and receive homestead exemption applications, the county assessor,
or the assessor's deputy, shall meet the taxpayers at various places
throughout the county. The county assessor may exercise discretion
as to where to meet the taxpayers and how long to stay at each
place, provided the assessor goes to each city and incorporated town
in counties that have not abolished household personal property tax.
At least ten (10) days prior to the date the county assessor will
meet the taxpayers to list their property, the county assessor shall
give notice by publication in at least one newspaper of general
circulation in the county, stating the date and hours of the day of
each visit to each city, town or other place; and such notice may be
published in the manner of commercial advertising, rather than legal
notices, and the county may pay up to rates prevalent in the area
for commercial advertising.
B. If any taxpayer shall fail to meet the county assessor and
list the taxpayer's property on the date advertised, such taxpayer
may render a written list of all the taxpayer's personal property
and make written application for homestead exemption, and shall
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subscribe and swear to the oath required by each taxpayer as to its
correctness. Such written lists or applications shall not
constitute a valid return or application unless made on the forms
prescribed by the Oklahoma Tax Commission and in the manner required
by law.
C. After the county assessor shall have visited each city,
town, or other place, the county assessor shall be in the county
assessor's office at the county seat from March 1 to March 15 April
15, inclusive, for the purpose of receiving lists from those who
have not listed their property for the current year, and all who
fail to list all or any part of their personal property for the
current year, on or before March 15 April 15, shall be delinquent.
If any personal property is not listed by the person whose duty it
is to list such property on or before March 15 April 15 of any year,
when such property is assessed there shall be added to the assessed
valuation of such property as a mandatory penalty, amounts as
follows:
1. If listed or assessed after March 15 April 15, but on or
before April 15 May 15, ten percent (10%) of the assessed value; and
2. If listed or assessed after April 15 May 15, twenty percent
(20%) of the assessed value.
D. If the county assessor fails, neglects, or refuses to add
the valuation penalty as provided by this section, the county
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assessor shall be liable on the county assessor's official bond for
the amount of the penalties.
SECTION 3. This act shall become effective November 1, 2025.
60-1-12144 MAH 01/12/25