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Resolution
ENROLLED HOUSE
JOINT
RESOLUTION NO. 1087 By: Hilbert of the House
and
Paxton 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 6B of
Article X of the Constitution of the State of
Oklahoma; requiring the Legislature to establish in
law levels and methodologies of reimbursement in line
with a certain purpose; requiring amounts be included
in assessed valuation of taxable property for certain
purposes; providing ballot title; ordering special
election; and directing filing.
SUBJECT: Reimbursement of certain revenue
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 6B of Article X of the
Constitution of the State of Oklahoma to read as follows:
Section 6B. A. For the purpose of inducing any manufacturing
concern to locate or expand manufacturing facilities within any
county of this state, a qualifying manufacturing concern shall be
exempt from the levy of any ad valorem taxes upon new, expanded or
acquired manufacturing facilities for a period of five (5) years.
B. For purposes of this section, a "qualifying manufacturing
concern" means a concern that:
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1. Is not engaged in business in this state or does not have
property subject to ad valorem tax in this state and constructs a
manufacturing facility in this state or acquires an existing
facility that has been unoccupied for a period of twelve (12) months
prior to acquisition; or
2. Is engaged in business in this state or has property subject
to ad valorem tax in this state and constructs a manufacturing
facility in this state at a different location from present
facilities and continues to operate all of its facilities or
acquires an existing facility that has been unoccupied for a period
of twelve (12) months prior to acquisition and continues to operate
all of its facilities.
C. The exemption allowed by this section shall apply to
expansions of existing facilities. Provided, however, that any
exemption shall be limited to the increase in ad valorem taxes
directly attributable to the expansion.
D. The Legislature shall define the term "manufacturing
facility" for purposes of the ad valorem tax exemption provided by
this section in order to promote full employment of labor resources
within the state; provided, however, that a manufacturing facility
that qualifies for the ad valorem tax exemption provided by this
section, pursuant to the definition of "manufacturing facility" then
applicable, shall be eligible for the exemption without regard to
subsequent changes in the definition of the term "manufacturing
facility".
E. The For the purpose of ensuring that no individual county
shall receive reimbursement in amounts that result in a detriment to
the other counties of the state, the Legislature shall enact laws to
carry out the provisions of this section and to provide for the
levels and methodologies of reimbursement to common schools, county
governments, cities and towns, emergency medical services districts,
vocational-technical schools, junior colleges, county health
departments and libraries for revenues lost to such entities as a
result of the each exemption provided by this section.
F. The assessed valuation of property exempt from taxation by
virtue of this section shall be added to the assessed valuation of
taxable property in computing the limit on indebtedness of political
subdivisions contained in Section 26 of this article, in an amount
equal to the level of reimbursement applicable to such property
under the laws enacted by the Legislature.
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G. Pursuant to an affirmative vote of a majority of the
eligible voters of the county at an election for such purpose which
may be called by the county commissioners of each county, after the
expiration of the period prescribed by this section for the
exemption, a county may retain not to exceed twenty-five percent
(25%) of the increased ad valorem taxes derived from the levy
imposed by the county upon the taxable value of property previously
exempt pursuant to this section. The revenue retained by the county
pursuant to this subsection may be used by the county as an economic
development incentive to attract additional investment which will
result in additional employment in the county. Only ad valorem tax
revenue derived from ten (10) mills of the total ad valorem tax levy
imposed by the county may be used for this purpose. The ad valorem
tax revenue derived from the levy imposed by any other taxing
jurisdiction shall be apportioned as otherwise required by law. The
provisions of this subsection shall be applicable to qualified
manufacturing concerns exempt prior to the adoption of the amendment
contained in this subsection and which become taxable, either by
expiration of the exemption period or for other reasons, on or after
the date as of which the provisions of this subsection become law
and to qualified manufacturing concerns which are exempt for the
first time on or after the date of the adoption of the amendment
contained in this subsection and which subsequently become taxable.
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 amends
Section 6B of Article 10. This measure requires the Legislature
to enact laws establishing the levels and methodologies of
reimbursement of common schools, county governments, cities and
towns, emergency medical services districts, vocational-
technical schools, junior colleges, county health departments
and libraries for revenues lost to the manufacturing exemption
for ad valorem. The measure also provides that the level of
reimbursement be included in the assessed valuation of taxable
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property when computing the limit on indebtedness of political
subdivisions.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 3. A special election is hereby ordered to be held
throughout the State of Oklahoma on the date of August 25, 2026, at
which time the proposed amendment to the Constitution of the State
of Oklahoma, as set forth in SECTION 1 of this resolution, shall be
submitted to the people of Oklahoma for their approval or rejection
as and in the manner provided by law.
SECTION 4. 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.
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Passed the House of Representatives the 25th day of March, 2026.
Presiding Officer of the House
of Representatives
Passed the Senate the 9th day of April, 2026.
Presiding Officer of the Senate
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________