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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 4278 By: Miller
AS INTRODUCED
An Act relating to revenue and taxation; requiring
the Oklahoma Tax Commission to prescribe form for use
by each county assessor and county treasurer;
mandating disabled veterans and their surviving
spouse to use such form after a real estate closing;
providing for the form to include information
relating to previously receiving exempt treatment;
requiring the county assessor the use form and take
steps as necessary to modify assessment roll;
mandating the county assessor and county treasurer to
take required steps to ensure an ad valorem tax bill
is sent to homestead formerly occupied by disabled
veteran or their surviving spouse; providing for
codification; and providing an effective date.
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 2899.3 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. For the purposes of implementing the provisions of Sections
8E and 8F of Article X of the Oklahoma Constitution, the Oklahoma
Tax Commission shall prescribe a form for use by each county
assessor and county treasurer within this state that shall be used
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by disabled veterans and a surviving spouse, as described by
Sections 8E and 8F of Article X of the Oklahoma Constitution, after
a real estate closing where the sale takes place after January 1 of
any assessment year.
B. The form required by subsection A of this act shall include,
but not be limited to, information stating the disabled veteran or
the surviving spouse previously qualified for the exempt treatment
pursuant to Section 8E or 8F of Article X of the Oklahoma
Constitution on their homestead prior to acquiring title to a new
homestead.
C. The county assessor in the applicable county shall use the
information from the form after verifying its accuracy and shall
take such steps as required to modify the assessment roll to reflect
the exempt status of the newly acquired homestead by the disabled
veteran or the surviving spouse for the calendar year during which
the disabled veteran or the surviving spouse acquires a new
homestead property.
D. The county assessor and county treasurer shall take such
steps as may be required in order to send an ad valorem tax bill to
the owner or owners of the homestead formerly occupied by the
disabled veteran or their surviving spouse, if such owners did not
receive a bill for ad valorem taxes on the homestead because of the
delay in recording the change in eligibility for the exempt
treatment.
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SECTION 2. This act shall become effective November 1, 2026.
60-2-15217 MAH 01/13/26