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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3847 By: Roberts
AS INTRODUCED
An Act relating to revenue and taxation; amending 19
O.S. 2021, Section 766, which relates to action to
foreclose lien due to unpaid taxes; providing for
certain property owner to order or direct the
district attorney to file an action for foreclosure;
amending 68 O.S. 2021, Section 3105, as amended by
Section 1, Chapter 23, O.S.L. 2024 (68 O.S. Supp.
2025, Section 3105), which relates to exemption to
real property being sold for delinquent taxes;
removing population cap; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 19 O.S. 2021, Section 766, is
amended to read as follows:
Section 766. When such time shall have elapsed that it is
conclusively presumed that the taxes on any such property have not
been paid, then the board of county commissioners or the property
owner of a single family residence shall have power and authority to
order and direct that the district attorney file an action in the
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district court to foreclose the lien of the county on such property
for the unpaid taxes thereon, and the proceedings to foreclose any
such lien for the unpaid taxes shall be the same as the foreclosure
of a mortgage for default in payment, and without appraisement;
provided, that any number of persons may be made parties defendant
in the same action.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 3105, as
amended by Section 1, Chapter 23, O.S.L. 2024 (68 O.S. Supp. 2025,
Section 3105), is amended to read as follows:
Section 3105. A. The county treasurer shall in all cases,
except those provided for in subsection B of this section and except
for periods governed by the provisions of subsection C of Section
3148 of this title, where taxes are a lien upon real property and
have been unpaid for a period of three (3) years or more as of the
date such taxes first became due and payable, advertise and sell
such real estate for such taxes and all other delinquent taxes,
special assessments and costs at the tax resale provided for in
Section 3125 of this title, which shall be held on the second Monday
of June each year in each county. The county treasurer shall not be
bound before so doing to proceed to collect by sale all personal
taxes on personal property which are by law made a lien on realty,
but shall include such personal tax with that due on the realty, and
shall sell the realty for all of the taxes and special assessments.
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B. In counties with a population in excess of one hundred
thousand (100,000) persons according to the most recent Federal
Decennial Census, the The county treasurer shall not conduct a tax
sale of such real estate where taxes are a lien upon real property
if the following conditions are met:
1. The real property contains a single-family residential
dwelling;
2. The individual residing on the property is sixty-five (65)
years of age or older or has been classified as totally disabled, as
defined in subsection C of this section, and such individual owes
the taxes due on the real property;
3. The real property is not currently being used as rental
property;
4. The individual living on the property has an annual income
that does not exceed the HHS Poverty Guidelines as established each
year by the United States Department of Health and Human Services
that are published in the Federal Register and in effect at the time
that the proposed tax sale is to take place; and
5. The fair market value of the real property as reflected on
the tax rolls in the office of the county assessor does not exceed
One Hundred Eighty Thousand Dollars ($180,000.00).
C. As used in this section, a person who is "totally disabled"
means a person who is unable to engage in any substantial gainful
activity by reason of a medically determined physical or mental
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impairment which can be expected to last for a continuous period of
twelve (12) months or more. Proof of disability may be established
by certification by an agency of state government, an insurance
company, or as may be required by the county treasurer. Eligibility
to receive disability benefits pursuant to a total disability under
the Federal Social Security Act shall constitute proof of disability
for purposes of this section.
D. It shall be the duty of the individual owning property
subject to the provisions of subsection B of this section to make
application to the county treasurer for an exemption from a tax sale
prior to the property being sold. It shall also be the duty of the
individual to provide evidence to the county treasurer that the
individual meets the financial requirements outlined in paragraph 4
of subsection B of this section and all other requirements of this
section to qualify for the exemption. Any individual claiming the
exemption provided in this section shall establish eligibility for
the exemption each year the exemption is claimed.
E. Taxes, interest and penalties will continue to accrue while
the exemption is claimed. The exemption from sale of property
described in this section shall no longer be applicable and the
county treasurer shall proceed with the sale of such real estate if
any of the conditions prescribed in this section are no longer met.
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F. Every notice of tax resale shall contain language approved
by the Office of the State Auditor and Inspector informing the
taxpayer of the provisions of this section.
SECTION 3. This act shall become effective November 1, 2026.
60-2-14707 AO 12/12/25