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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE JOINT
RESOLUTION 1063 By: Hays
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 X; providing exemption from ad valorem taxes
for certain homesteads; providing for age requirement
of homestead owners; providing exceptions related to
mortgages or other liens; 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 8G of Article X of the
Constitution of the State of Oklahoma to read as follows:
Section 8G. A. Except as otherwise provided by subsection C or
D of this section, beginning January 1, 2027, and for each calendar
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year beginning on January 1 thereafter, the homestead of any person
who has attained the age forty-five (45) years as of January 1 of
any calendar year shall be fully exempt from ad valorem taxation.
B. The exemption provided by this section shall be applicable
to any homestead property whether title to the real property is held
by one or more persons. The exemption provided by this section
shall be applicable if any of the persons holding title to the
property has attained the age forty-five (45) years as of January 1.
C. The exemption provided by this section shall not be
applicable to a homestead which, as of January 1 of the applicable
calendar year, is subject to a mortgage for the purchase price of
the homestead property or which is subject to any other mortgage if
such mortgage is filed in the real property records of the county in
which the homestead is located as of January 1 of the applicable
calendar year.
D. The exemption provided by this section shall not be
applicable to a homestead which is subject to any other lien which,
as of January 1 of the applicable calendar year, is recorded in the
manner required by law for perfection of such lien to establish its
priority with respect to the claims of other lienholders.
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
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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 8G to Article 10. The amendment would create a full
exemption from property tax for certain homesteads. Subject to
some exceptions related to an unpaid mortgage or other types of
liens, if the owner of the homestead is forty-five (45) years of
age or older as of any January 1 date then the homestead would
be exempt from payment of all property taxes. If more than one
person has title to the homestead, if any one of the owners is
forty-five (45) years old or older on the January 1 date, the
homestead would be exempt from payment of all property taxes.
Homesteads would not be exempt if there was a mortgage on file
whether for the purchase price of the property or some other
type of mortgage. Homesteads would not be exempt if there was
some other type of lien that could be enforced against the value
of the homestead property.
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
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SECTION 2 hereof, with the Secretary of State and one copy with the
Attorney General.
60-2-15311 MAH 01/13/26