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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3434 By: Wilk
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 2915, which relates to ad valorem
tax billing statements; modifying required
information to be included in ad valorem tax billing
statement; requiring Oklahoma Tax Commission to
prescribe standard form; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2915, is
amended to read as follows:
Section 2915. A. It shall be the duty of every person subject
to taxation under the Ad Valorem Tax Code, Section 2801 et seq. of
this title, to attend the treasurer's office and pay taxes, and if
any person neglects to attend and pay taxes until after they have
become delinquent, the treasurer shall collect the same in the
manner provided by law. If any person owing taxes, removes from one
county to another in this state, the county treasurer shall forward
the tax claim to the treasurer of the county to which the person has
removed, and the taxes shall be collected by the county treasurer of
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the latter place as other taxes and returned to the proper county,
less legal charges. The county treasurer may visit, in person or by
deputy, places other than the county seat for the purpose of
receiving taxes. Nothing herein shall be so construed as to prevent
an agent of any person subject to taxation from paying the taxes.
B. The county treasurer of each county shall, within thirty
(30) days after the tax rolls have been completed and delivered to
the office of the county treasurer by the county assessor, mail to
each taxpayer at the taxpayer's last-known address a statement
showing separately the amount of all ad valorem taxes assessed
against the taxpayer's real and personal property for the current
year and all delinquent taxes remaining unpaid thereon for previous
years. At the county treasurer's option, in lieu of regular
mailing, the treasurer may instead send the tax statement to the
taxpayer by electronic mail provided the taxpayer has submitted a
written request to receive such statements by electronic mail
instead of by regular mail. It is expressly provided, however, that
failure of any taxpayer to receive such statement, or failure of the
treasurer to so mail the same, shall not in any way extend the date
by which such taxes shall be due and payable nor relieve the
taxpayer of the duty and responsibility of paying same as provided
by law.
C. The statement required by this section shall contain an
explanation of how the ad valorem tax bill is calculated using
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language so that a person of common understanding would know what is
intended. In addition to a narrative explanation of the method used
to compute the tax liability for real property, the statement shall
include, in a standardized format to be prescribed by the Oklahoma
Tax Commission and used by each county treasurer, the following
information:
1. The fair cash value of the property in the preceding year
and the fair cash value in the current year;
2. The amount of the fair cash value used to compute the tax
bill in the preceding year as such fair cash value was limited, if
applicable, pursuant to the provisions of Section 8B of Article X of
the Oklahoma Constitution and the same information with respect to
that value in the current year;
3. The assessment percentage used to determine the gross
assessed value of the property in the preceding year and the
assessment percentage used to determine the gross assessed value in
the current year;
4. Whether or not any amounts were subtracted from the gross
assessed value to determine a net assessed value for both the
preceding year and the current year with an explanation of the
difference between a gross assessed value and the net assessed
value;
5. The millage rate of each ad valorem taxing jurisdiction
included in the tax billing statement for the preceding year and for
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the current year either using a mixed decimal number with a
notation, which shall be conspicuous, that the millage rate must be
converted to a decimal number in order to compute the amount of the
tax liability when multiplying the millage rate by the net assessed
value of the property or using the decimal equivalent of the mixed
decimal number or by providing both such numbers and in all cases
with an example of how to multiply the millage rate by the assessed
value to determine the tax liability owed to each taxing
jurisdiction for both the preceding year and the current year; and
6. The amount of the ad valorem tax liability owed to each of
the applicable ad valorem taxing jurisdictions with respect to each
general fund millage rate, building fund millage rate and any
sinking fund millage rate for both the preceding year and the
current year. If any such millage rate is zero (0), it shall be
included in the statement.
D. The statement shall also contain an explanation of the
manner in which percentage of the total ad valorem taxes are
apportioned between among the county, school district or other
jurisdiction jurisdictions levying ad valorem taxes with a clear
explanation of the amount of each of the revenue amounts derived
from each of the millage rates as a percentage of the total ad
valorem tax liability and shall identify the apportionment of the
taxes for the preceding year and the current year on the subject
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property. The State Auditor and Inspector shall promulgate rules
necessary to implement the provisions of this subsection.
D. E. It shall be the mandatory duty of the county treasurer
to request an appropriation for necessary postage and expense to
defray the cost of furnishing taxpayers the statement herein
provided and it shall be the mandatory duty of the board of county
commissioners and the county excise board to make such
appropriation.
SECTION 2. This act shall become effective November 1, 2026.
60-2-14733 MAH 01/05/26