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ENGR. H. J. R. NO. 1046 Page 1
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ENGROSSED HOUSE
JOINT
RESOLUTION NO. 1046 By: Smith of the House
and
Logan of the Senate
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Section 6 of
Article X of the Constitution of the State of
Oklahoma; allowing for exempt treatment of ad valorem
taxation for real property that has been damaged or
destroyed by certain meteorological events; providing
for when exempt treatment will apply if tax bills
have been issued; prescribing definition of damaged
or destroyed; providing ballot title; and directing
filing.
BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES AND THE SENATE OF THE
2ND SESSION OF THE 60TH OKLAHOMA LEGISLATURE:
SECTION 1. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
the following proposed amendment to Section 6 of Article X of the
Constitution of the State of Oklahoma to read as follows:
Section 6. A. Except as otherwise provided in subsection B of
this section, all property used for free public libraries, free
museums, public cemeteries, property used exclusively for nonprofit
schools and colleges, and all property used exclusively for
religious and charitable purposes, and all property of the United
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States except property for which a federal agency obtains title
through foreclosure, voluntary or involuntary liquidation or
bankruptcy unless the taxation of such property is prohibited by
federal law; all property of this state, and of counties and of
municipalities of this state; household goods of the heads of
families, tools, implements, and livestock employed in the support
of the family, not exceeding One Hundred Dollars ($100.00) in value,
and all growing crops, shall be exempt from taxation: Provided,
that all property not herein specified now exempt from taxation
under the laws of the Territory of Oklahoma, shall be exempt from
taxation until otherwise provided by law.
All property owned by the Murrow Indian Orphan Home, located in
Coal County, and all property owned by the Whitaker Orphan Home,
located in Mayes County, so long as the same shall be used
exclusively as free homes or schools for orphan children, and for
poor and indigent persons, and all fraternal orphan homes, and other
orphan homes, together with all their charitable funds, shall be
exempt from taxation, and such property as may be exempt by reason
of treaty stipulations, existing between the Indians and the United
States government, or by federal laws, during the force and effect
of such treaties or federal laws. The Legislature may authorize any
incorporated city or town, by a majority vote of its electors voting
thereon, to exempt manufacturing establishments and public utilities
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from municipal taxation, for a period not exceeding five (5) years,
as an inducement to their location.
Up Except as otherwise provided by this section, up to one
hundred (100) square feet of a storm shelter designed for protection
and safety from tornadoes or tornadic winds and installed or added
to an improvement to real property after January 1, 2002, shall be
exempt from taxation. A storm shelter shall include, but not be
limited to, a safe room built as part of and within an improvement
to real property. If title to property with an exempt storm shelter
is transferred, changed or conveyed to another person, such storm
shelter shall be assessed for that year based on the fair cash value
as set forth in Section 8 of this article.
All real property, including both land and improvements thereon,
constituting the primary residence of any person which is damaged or
destroyed, in whole or in part, by high winds, hail, tornadoes,
fire, earthquakes, or other meteorological events, shall be exempt
from ad valorem taxation in the amount of one hundred percent (100%)
of the assessed value thereof during the tax year in which such
damage or destruction occurs. If the damage or destruction occurs
after June of each year, the exempt treatment shall apply to the tax
year immediately following the year of occurrence. For the purposes
of this section, "damaged or destroyed" shall mean uninhabitable as
to make the dwelling unable to be safely or reasonably occupied for
residential use for a minimum of six (6) consecutive months.
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B. The board of county commissioners of any county may call a
special election to determine whether or not household goods of the
heads of families and livestock employed in support of the family
located within the county shall be exempt from ad valorem taxation.
Such an election shall also be called by the board upon petition
signed by not less than twenty-five percent (25%) of the registered
voters of the county. Upon passage of the question, the exemption
provided for in this subsection shall become effective on January 1
of the following year.
SECTION 2. The Ballot Title for the proposed Constitutional
amendment as set forth in SECTION 1 of this resolution shall be in
the following form:
BALLOT TITLE
Legislative Referendum No. ____ State Question No. ____
THE GIST OF THE PROPOSITION IS AS FOLLOWS:
This measure amends Section 6 of Article 10 of the Oklahoma
Constitution. It provides that the full value of a primary
residence, including both land and improvements, shall be exempt
from ad valorem taxation if the property is damaged or destroyed
by severe weather events. This measure defines "damaged or
destroyed" to mean that the residence is uninhabitable and
cannot be safely or reasonably occupied for at least six (6)
consecutive months. If the damage occurs after June of each
year, the exempt treatment will apply the following year.
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SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 3. The Chief Clerk of the House of Representatives,
immediately after the passage of this resolution, shall prepare and
file one copy thereof, including the Ballot Title set forth in
SECTION 2 hereof, with the Secretary of State and one copy with the
Attorney General.
Passed the House of Representatives the 26th day of March, 2026.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2026.
Presiding Officer of the Senate