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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3751 By: Sterling
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 2888, which relates to the
homestead definition for purposes of ad valorem
taxation; modifying homestead definition to include
mobile homes and site-built homes on rented or leased
land; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2888, is
amended to read as follows:
Section 2888. A. 1. The term "homestead", as used in the
provisions of the Ad Valorem Tax Code governing homestead
exemptions, shall mean and include the actual residence of a natural
person who is a citizen of this state, provided the record actual
ownership of such residence be vested in such natural person
residing and domiciled thereon. Any single person of legal age,
married couple and their minor child or children or the minor child
or children of a deceased person, whether residing together or
separated, or surviving spouse shall be allowed under Section 2801
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et seq. of this title only one homestead exemption in this state.
No person or the family of such person shall be required to be
domiciled thereon if such person is in the armed service of the
United States in time of war or during a state of national emergency
as declared by the Congress or the President of the United States,
and such person shall not be required to be domiciled thereon in
order to assert or claim the exemption provided in Section 2889 of
this title, and such exemption may be claimed by any agent of, or
member of the family of, such person. The surviving spouse and/or
minor children of a deceased person shall be considered record
owners of the homestead where the title of record in the office of
the county clerk on January 1 is in the name of the deceased, but in
all other cases the deed or other evidence of ownership must be of
record in the office of the county clerk on January 1 in order for
any person to be qualified as the record owner. However, a natural
person actually owning, residing and domiciled in the residence on
January 1 shall be deemed to be the record owner of the residence on
January 1, within the meaning of this section, if the deed or other
evidence of ownership of such person, executed on or before January
1, be of record in the office of the county clerk on or before
February 1 immediately following. Despite any provision to the
contrary in this section, if a parent or parents residing and
domiciled in the residence own the residence jointly with one or
more of their children, whether residing together or separated, and
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where the record joint ownership of the property is recorded in the
office of the county clerk in accordance with the provisions of this
section, the parent or parents residing and domiciled in the
residence shall be entitled to the entire homestead exemption. A
rural homestead shall not include more than one hundred sixty (160)
acres of land and the improvements thereon. An urban homestead
shall not include any land except the lot or lots, or the unplatted
tract, upon which are located the dwelling, garage, barn and/or
other outbuildings necessary or convenient for family use.
2. Despite any provision to the contrary in this section, the
person actually owning, residing and domiciled in the residence as
of the date of a tornado shall be deemed to be the record owner of
the residence on such date, within the meaning of this section, if
the deed or other evidence of ownership of such person, executed on
or before such date, be of record in the office of the county clerk
on or before such date. However, the provisions of this paragraph
shall only apply to any person who is eligible to claim the income
tax credit pursuant to Section 2357.29A of this title with respect
to a tornado or to any person whose primary residence was damaged or
destroyed in a tornado and who purchased or built a new primary
residence at a location within this state other than the location of
the damaged or destroyed residence. For the purposes of this
section, "tornado" means a tornado which occurred in calendar year
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2013 or any subsequent tornado for which a Presidential Major
Disaster Declaration was issued.
3. For purposes of this section and Section 2889 of this title,
"homestead" shall also mean and include mobile homes and site-built
homes which constitute the actual residence of a natural person who
is a citizen of this state, whether such mobile home or site-built
home is located on land owned by such person or on land which is
rented or leased by such person, provided the record actual
ownership of such mobile home or site-built home be vested in such
natural person residing on domiciled therein.
B. The term "rural homestead" as used herein shall mean and
include any homestead located outside a city or town or outside any
platted subdivision or addition.
C. The term "urban homestead" as used herein shall mean and
include any homestead located within any city or town whether
incorporated or unincorporated, or located within a platted
subdivision or addition, whether such subdivision or addition be a
part of a city or town. In no case shall an urban homestead exceed
in area one (1) acre.
D. For purposes of the provisions of Section 8E and Section 8F
of Article X of the Oklahoma Constitution, if a disabled veteran,
the surviving spouse of a disabled veteran or the surviving spouse
of a person who died while in the line of duty occupies improvements
which are affixed to the real property and record title to such real
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property is held by a city or town or an entity formed pursuant to
the charter provisions or ordinances of a city or town or formed
under other provisions of law for the benefit of such city or town,
the improvements shall be considered to be the homestead of such
disabled veteran or the surviving spouse of such disabled veteran
for all purposes related to the homestead exemption authorized by
the provisions of the Ad Valorem Tax Code and the homestead
exemption shall not be denied on the basis that title to such
affixed improvements is held by a disabled veteran or surviving
spouse or an entity formed by them than the city or town which holds
title to the real property consisting of the land to which such
improvements are affixed.
SECTION 2. This act shall become effective January 1, 2027.
60-2-15331 AO 01/09/26