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HJR1053 HFLR Page 1
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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE JOINT
RESOLUTION 1053 By: Eaves, Lepak, and Williams
of the House
and
Frix of the Senate
AS INTRODUCED
[ Oklahoma Constitution – ad valorem taxation –
revenue neutral tax rates – procedures - ballot
title - 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 the Constitution of the State of
Oklahoma by adding a new Section 9E to Article X thereof, to read as
follows:
A. As used in this section:
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1. "Taxing subdivision" means any political subdivision of the
state that levies an ad valorem tax on property; and
2. "Revenue neutral rate" means the tax rate for the current
tax year that would generate the same property tax revenue as levied
the previous tax year using the current tax year's total assessed
valuation. To calculate the revenue neutral rate, the county clerk
shall divide the property tax revenue for such taxing subdivision
levied for the previous tax year by the total of all taxable
assessed valuation in such taxing subdivision for the current tax
year, and then multiply the quotient by 1,000 to express the rate in
mills. The revenue neutral rate shall be expressed to the third
decimal place.
B. To the extent of any conflict, the provisions of this
section shall supersede any provision of the Oklahoma Constitution
inconsistent with the requirements of this section.
C. On or before June 15 each year, the county clerk shall
calculate the revenue neutral rate for each taxing subdivision and
include such revenue neutral rate on the notice of the estimated
assessed valuation provided to each taxing subdivision for budget
purposes. The director of accounts and reports shall modify the
prescribed budget information form to show the revenue neutral rate.
D. No tax rate in excess of the revenue neutral rate shall be
levied by the governing body of any taxing subdivision unless a
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resolution or ordinance has been approved by the governing body
according to the following procedure:
1. The governing body shall publish notice of its proposed
intent to exceed the revenue neutral rate in the official county
newspaper of the county where the taxing subdivision or taxing
district is located and on the website of the governing body, if the
governing body maintains a website, at least ten (10) days in
advance of the public hearing. The notice shall include, but not be
limited to, its proposed tax rate, its revenue neutral rate and the
date, time and location of the public hearing.
2. On or before July 15, the governing body shall notify the
county clerk of its proposed intent to exceed the revenue neutral
rate and provide the date, time and location of the public hearing
and its proposed tax rate. The county clerk shall notify each
taxpayer with property in the taxing subdivision or taxing district,
by mail directed to the taxpayer's last known address, of the
proposed intent to exceed the revenue rate at least ten (10) days in
advance of the public hearing. Alternatively, the county clerk may
transmit the notice to the taxpayer by electronic means at least ten
(10) days in advance of the public hearing, if such taxpayer and
county clerk have consented in writing to service by electronic
means. Costs associated with the notice shall be borne by the
taxing subdivision with payment due to the county clerk by December
31. The county clerk shall consolidate the required information for
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all taxing subdivisions relevant to the taxpayer's property on one
notice. The notice shall include, but not be limited to:
a. the revenue neutral rate,
b. the proposed property tax revenue needed to fund the
proposed budget,
c. the proposed tax rate based upon the proposed budget
and the current year's total assessed valuation,
d. the tax rate and property tax of the taxing
subdivision on the taxpayer's property from the
previous year's tax statement,
e. the proposed percent change in the tax rate between
the previous year's tax rate and the proposed tax rate
for the current year,
f. the appraised value and assessed value of the
taxpayer's property for the current year,
g. the estimates of the tax for the current tax year on
the taxpayer's property based on the revenue neutral
rate and the proposed tax rate, and
h. the date, time and location of the public hearing.
E. The public hearing to consider exceeding the revenue neutral
rate shall be held on or before September 15. The governing body
shall provide interested taxpayers desiring to be heard an
opportunity to present oral testimony within reasonable time limits
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and without unreasonable restriction on the number of individuals
allowed to make public comment.
F. A majority vote of the governing body, by the adoption of a
resolution or ordinance to approve exceeding the revenue neutral
rate, shall be required prior to adoption of a proposed budget that
will result in a tax rate in excess of the revenue neutral rate.
Such vote of the governing body shall be conducted at the public
hearing after the governing body has heard from interested
taxpayers.
G. Any governing body subject to the provisions of this section
that does not comply with subsection D of this section shall refund
to taxpayers any property taxes over-collected based on the amount
of the levy that was in excess of the certified tax revenue neutral
rate. The provisions of this subsection shall not be construed as
prohibiting any other remedies available under the law.
H. If the governing body of a taxing subdivision must conduct a
public hearing to approve exceeding the revenue neutral rate under
this section, the governing body of the taxing subdivision shall
certify, on or before September 20, to the proper county clerk the
amount of ad valorem tax to be levied.
I. The provisions of this section shall not apply to any taxing
subdivision or taxing district that receives Five Thousand Dollars
($5,000.00) or less in revenue from property taxes in the current
year.
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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 the Oklahoma Constitution. It would add a
new Section 9E to Article 10. This section would require
procedures to be followed even if other provisions of the
Constitution are not consistent with the new procedures. This
measure would limit the amount of property tax revenues that
local taxing jurisdictions could receive. It would require the
computation of a property tax rate that was revenue neutral. If
a local taxing jurisdiction were to be able to receive more
revenue than the revenue neutral tax rate, the governing body of
that taxing jurisdiction would have to follow certain
procedures. Taxpayers would have to be given notice of the
proposal to allow the taxing jurisdiction to have the higher
amount of property tax revenue. The local taxing jurisdiction
governing body would have to vote to approve a property tax rate
that was higher than the revenue neutral property tax rate. If
a local governing body did not follow the procedures required by
this section, it would be require to make a refund payment to
taxpayers.
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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.
COMMITTEE REPORT BY: COMMITTEE ON RULES, dated 03/05/2026 - DO PASS,
As Amended and Coauthored.