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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE JOINT
RESOLUTION 1071 By: Provenzano
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Section 8E of
Article X of the Constitution of the State of
Oklahoma; creating partial exemptions from ad valorem
taxation for veterans with a disability rating of
less than one hundred percent; 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 8E of Article X of the
Constitution of the State of Oklahoma to read as follows:
Section 8E. A. Despite any provision to the contrary,
beginning January 1, 2006, each head of household who has been
honorably discharged from active service in any branch of the Armed
Forces of the United States or Oklahoma National Guard and who has
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been certified by the United States Department of Veterans Affairs
or its successor to have a one hundred percent (100%) permanent
disability sustained through military action or accident or
resulting from disease contracted while in such active service or
the surviving spouse of such head of household shall be entitled to
claim an exemption for the full amount of the fair cash value of the
homestead.
B. Beginning January 1, 2027, in addition to the exemption
provided for in subsection A of this section, each veteran head of
household who has been honorably discharged from active service in
any branch of the Armed Forces of the United States or Oklahoma
National Guard and who has been certified by the United States
Department of Veterans Affairs or its successor as having a service-
connected disability rating of not less than ten percent (10%) shall
be allowed a partial exemption from ad valorem taxation upon the
homestead of such veteran in the amount corresponding to the
veteran's certified disability rating as follows:
1. For a veteran having a service-connected disability rating
of ten percent (10%) but less than thirty percent (30%), an
exemption of Five Thousand Dollars ($5,000.00) of the assessed value
of the homestead;
2. For a veteran having a service-connected disability rating
of thirty percent (30%) but less than fifty percent (50%), an
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exemption of Seven Thousand Five Hundred Dollars ($7,500.00) of the
assessed value of the homestead;
3. For a veteran having a service-connected disability rating
of fifty percent (50%) but less than seventy percent (70%), an
exemption of Ten Thousand Dollars ($10,000.00) of the assessed value
of the homestead; and
4. For a veteran having a service-connected disability rating
of seventy percent (70%) but less than one hundred percent (100%),
an exemption of Twelve Thousand Dollars ($12,000.00) of the assessed
value of the homestead.
C. In order to be eligible for the exemption 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.
C. D. If a homestead otherwise eligible for the exemption
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.
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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 Section 8E of Article 10 of the Oklahoma
Constitution. It expands the existing ad valorem tax exemption
for veterans with service-connected disabilities. Currently,
veterans certified as one hundred percent (100%) disabled by the
United States Department of Veterans Affairs are fully exempt
from ad valorem taxes on their homestead. This measure would
create partial exemptions for veterans with disability ratings
of less than one hundred percent (100%), based on the percentage
of disability. Veterans with a service-connected disability
rating between ten percent (10%) and twenty-nine percent (29%)
would be exempt from Five Thousand Dollars ($5,000.00) of the
assessed value of their homestead. Veterans with ratings
between thirty percent (30%) and forty-nine percent (49%) would
be exempt from Seven Thousand Five Hundred Dollars ($7,500.00).
Veterans with ratings between fifty percent (50%) and sixty-nine
percent (69%) would be exempt from Ten Thousand Dollars
($10,000.00). Veterans with ratings between seventy percent
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(70%) and ninety-nine percent (99%) would be exempt from Twelve
Thousand Dollars ($12,000.00).
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.
60-2-15133 AO 12/30/25