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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE JOINT
RESOLUTION 1060 By: May
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to the Constitution of
the State of Oklahoma by adding a new Section 8G to
Article 10; establishing a homestead exemption for
purposes of ad valorem in the amount of the fair cash
value of the homestead for disabled firefighters,
disabled police officers, disabled volunteer police
officers, and their surviving spouses; requiring head
of household to prove residency; providing for exempt
treatment if another property is acquired by head of
household; 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 the Constitution of the State of
Oklahoma by adding a new Section 8G to Article X thereof, to read as
follows:
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A. Despite any provision to the contrary, beginning January 1,
2027, each head of household who has retired from active duty as a
firefighter and has been certified as one hundred percent (100%)
permanently disabled by the Oklahoma Firefighters Pension and
Retirement System or its successor or by the pension authority of
another state, provided the disability is recognized as service-
connected or line-of-duty, shall be entitled to claim an exemption
for the full amount of the fair cash value of the homestead. This
exemption shall also apply to the surviving spouse of such head of
household.
B. Despite any provision to the contrary, beginning January 1,
2027, each head of household who has retired from active duty as a
police officer and has been certified as one hundred percent (100%)
permanently disabled by the Oklahoma Police Pension and Retirement
System or its successor or by the pension authority of another
state, provided the disability is recognized as service-connected or
line-of-duty, shall be entitled to claim an exemption for the full
amount of the fair cash value of the homestead. This exemption
shall also apply to the surviving spouse of such head of household.
C. Despite any provision to the contrary, beginning January 1,
2027, each head of household who has served as a volunteer police
officer and has been certified as one hundred percent (100%)
permanently disabled under the federal Public Safety Officers'
Benefits Program or its successor, shall be entitled to claim an
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exemption for the full amount of the fair cash value of the
homestead. This exemption shall also apply to the surviving spouse
of such head of household.
D. In order to be eligible for the exemptions authorized by
this section, the individual shall be required to prove residency
within the State of Oklahoma and must have previously qualified for
the homestead exemption authorized by law or be eligible for the
homestead exemption pursuant to law.
E. If a homestead otherwise eligible for the exemptions
authorized by this section is transferred on or after January 1 of a
calendar year, another homestead property acquired by the qualifying
head of household or by the surviving spouse of such qualifying head
of household shall be exempt to the same extent as the homestead
property previously owned by such person or persons for the year
during which the new homestead is acquired and, subject to the
requirements of this section, for each year thereafter.
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 Article 10 of the Oklahoma Constitution. It
creates a new Section that provides for a homestead exemption to
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certain qualifying disabled firefighters, police officers, and
volunteer police officers. It also provides a homestead
exemption to the surviving spouse of qualifying disabled
firefighters, police officers, and volunteer police officers.
This measure would allow either the head of household or his or
her surviving spouse to sell the homestead but acquire another
homestead property in the same calendar year. The exemption
would apply to the newly acquired homestead property to the same
extent as the original exemption for the homestead property that
was sold.
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.
60-2-15614 AO 01/12/26