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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3839 By: Gann
AS INTRODUCED
An Act relating to homesteads; making findings;
providing ownership of certain real property
unconditional; prohibiting forfeitures; imposing
limitations on certain government actions with
respect to homestead property; providing for standing
to enforce certain remedies; providing for
codification; and providing for severability.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 21 of Title 31, unless there is
created a duplication in numbering, reads as follows:
The Legislature finds and declares:
1. That ownership of private property includes the fundamental
rights of possession, use, enjoyment, and exclusion, as recognized
under Title 31 of the Oklahoma Statutes and Article II, Sections 2
and 23 of the Oklahoma Constitution.
2. That ad valorem taxation of residential real property
historically functioned as a conditional burden upon ownership,
enforceable through lien and forfeiture.
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3. That the passage of State Question 842, eliminating ad
valorem taxation on owner-occupied residential real property,
represents a material change in the legal nature of residential
property ownership in Oklahoma.
4. That upon elimination of such taxation, ownership of
residential real property shall no longer be conditional,
defeasible, or subject to forfeiture for nonpayment of property
taxes.
5. That it is the intent of the Legislature to restore and
clarify residential property ownership as a vested property right,
not subject to indirect or substitute mechanisms that replicate
forfeiture, lien, or dispossession.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 22 of Title 31, unless there is
created a duplication in numbering, reads as follows:
A. Triggering Condition.
The provisions of this section shall take effect only upon
certification by the Secretary of State that State Question 842 has
been approved by the voters.
B. Unconditional Ownership Established.
1. Ownership of owner-occupied residential real property in
this state shall be absolute and unconditional, subject only to:
a. voluntary conveyance,
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b. eminent domain exercised in accordance with
constitutional requirements,
c. judicial foreclosure arising from voluntary private
debt, or
d. enforcement of criminal forfeiture pursuant to a final
conviction.
2. No state agency, political subdivision, or taxing authority
shall treat residential real property ownership as conditional upon
payment of any tax, fee, assessment, or charge not expressly
authorized by the Oklahoma Constitution.
C. Prohibition on Indirect Forfeiture.
No governmental entity shall:
1. Impose any substitute tax, assessment, service charge, lien,
penalty, or fee that functions to:
a. encumber title,
b. condition possession,
c. compel forfeiture,
d. authorize sale for nonpayment, or
e. circumvent the elimination of residential ad valorem
taxation.
2. Recharacterize property taxes as fees, special assessments,
utility surcharges, or occupancy charges for the purpose of
enforcing collection through lien or sale.
D. Limits on Government Remedies.
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For owner-occupied residential real property:
1. No lien shall attach for nonpayment of any governmental
charge unless:
a. expressly authorized by the Oklahoma Constitution, and
b. unrelated to the former ad valorem taxation of
residential property.
2. No forced sale, eviction, or dispossession shall occur based
solely on failure to pay a governmental charge arising after the
effective date of this section.
E. Private Rights Preserved.
Nothing in this section shall impair:
1. Voluntary contractual obligations entered into by the owner;
2. Mortgage, deed of trust, or consensual lien rights;
3. Homeowners' association covenants voluntarily accepted by
the owner.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 23 of Title 31, unless there is
created a duplication in numbering, reads as follows:
A. Any owner aggrieved by a violation of this act shall have
standing to seek:
1. Declaratory relief;
2. Injunctive relief;
3. Quiet title;
4. Recovery of reasonable attorney fees and costs.
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B. Sovereign or governmental immunity is waived to the extent
necessary to enforce this section.
SECTION 4. The provisions of this act are severable and if any
part or provision shall be held void the decision of the court so
holding shall not affect or impair any of the remaining parts or
provisions of this act.
60-2-14524 MAH 01/03/26