SB1578 • 2026

Ad valorem tax; requiring tax jurisdictions to disclose certain information; requiring the county assessor and the Oklahoma Tax Commission to provide certain assistance. Effective date.

Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Bergstrom
Last action: 2026-02-03
Official status: Second Reading referred to Rules
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Ad valorem tax; requiring tax jurisdictions to disclose certain information; requiring the county assessor and the Oklahoma Tax Commission to provide certain assistance. Effective date.

Ad valorem tax; requiring tax jurisdictions to disclose certain information; requiring the county assessor and the Oklahoma Tax Commission to provide certain assistance.

What This Bill Does

Ad valorem tax; requiring tax jurisdictions to disclose certain information; requiring the county assessor and the Oklahoma Tax Commission to provide certain assistance.
Effective date.
Bill Summaries/Fiscal Impact for SB 1578 (Senate): Introduced (1/13/2026) Fiscal Impact Statements For SB 1578 (Senate): SB1578 INT FI.PDF (Fiscal (Senate))

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-02-03 Senate
Second Reading referred to Rules
2026-02-02 Senate
First Reading
2026-02-02 Senate
Authored by Senator Bergstrom

Official Summary Text

Ad valorem tax; requiring tax jurisdictions to disclose certain information; requiring the county assessor and the Oklahoma Tax Commission to provide certain assistance. Effective date.
Bill Summaries/Fiscal Impact for SB 1578 (Senate): Introduced (1/13/2026)
Fiscal Impact Statements For SB 1578 (Senate): SB1578 INT FI.PDF (Fiscal (Senate))

Current Bill Text

Read the full stored bill text

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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE BILL 1578 By: Bergstrom

AS INTRODUCED

An Act relating to ad valorem tax; requiring the
disclosure of certain information by certain taxing
jurisdictions; prescribing disclosure requirements;
requiring certain county assessors and the Oklahoma
Tax Commission to provide certain assistance;
providing for codification; and providing an
effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2952 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. Every taxing jurisdiction that is apportioned funds provided
pursuant to the Ad Valorem Tax Code and Article X of the Oklahoma
Constitution shall annually disclose:
1. All exemptions, deductions, credits, and limitations on fair
cash value or assessed value on real and personal property within
the jurisdiction;

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2. The revenue impact of any exemptions, deductions, credits,
and limitations on fair cash value or assessed value on real and
personal property within the jurisdiction; and
3. Expiration dates of any exemptions, deductions, credits, and
limitations on fair cash value or assessed value on real and
personal property within the jurisdiction and the justification to
continue them.
B. The county assessor of counties within the boundaries of the
taxing jurisdiction and the Ad Valorem Division of the Oklahoma Tax
Commission shall provide any assistance needed by the jurisdiction
to comply with the provisions of this section.
SECTION 2. This act shall become effective January 1, 2027.

60-2-2878 QD 1/12/2026 10:42:30 PM