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An Act
ENROLLED SENATE
BILL NO. 1579 By: Paxton of the Senate
and
Hilbert, Fugate, Lepak,
Staires, and Dollens of the
House
An Act relating to ad valorem tax; amending 68 O.S.
2021, Section 2876, as last amended by Section 1,
Chapter 105, O.S.L. 2025 (68 O.S. Supp. 2025, Section
2876), which relates to notice of increase of
property valuation and protest; requiring certain
notice of valuation increase to include taxpayer bill
of rights; prescribing language to be included in
taxpayer bill of rights; and providing an effective
date.
SUBJECT: Taxpayer bill of rights
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2876, as
last amended by Section 1, Chapter 105, O.S.L. 2025 (68 O.S. Supp.
2025, Section 2876), is amended to read as follows:
Section 2876. A. If the county assessor increases the
valuation of any personal property above that returned by the
taxpayer, or in the case of real property increases the fair cash
value or the taxable fair cash value from the preceding year, or
pursuant to the requirements of law if the assessor has added
property not listed by the taxpayer, the county assessor shall
notify the taxpayer in writing of the amount of such valuation as
increased or valuation of property so added. Provided, if the
county assessor determines that a mailing to property owners exempt
ENR. S. B. NO. 1579 Page 2
from payment of ad valorem tax pursuant to Sections 8E and 8F of
Article X of the Oklahoma Constitution would create an undue burden,
then the county assessor may suspend notifications to those property
owners.
B. For cases in which the taxable fair cash value or fair cash
value of real property has increased, the notice shall include the
fair cash value of the property for the current year, the taxable
fair cash value for the preceding and current year, the assessed
value for the preceding and current year and, the assessment
percentage for the preceding and current year, and the taxpayer bill
of rights as provided in subsection I of this section. For cases in
which the real property is a homestead, as defined in Section 2888
of this title, the notice shall include information on the
application for a limit on the fair cash value of a homestead
property as provided for in Section 8C of Article X of the Oklahoma
Constitution.
C. For cases in which the county assessor increases the
valuation of any personal property above that returned by the
taxpayer, the notice shall describe the property with sufficient
accuracy to notify the taxpayer as to the property included, the
fair cash value for the current year, the assessment percentage for
the current year, any penalty for the current year pursuant to
subsection C of Section 2836 of this title, and the assessed value
for the current year.
D. The notice shall be mailed to the taxpayer at the taxpayer’s
last-known address and shall clearly be marked with the mailing
date. The assessor shall have the capability to duplicate the
notice, showing the date of mailing. Such record shall be prima
facie evidence as to the fact of notice having been given as
required by this section.
E. The taxpayer shall have thirty (30) calendar days from the
date the notice was mailed in which to file a written protest with
the county assessor specifying objections to the increase in fair
cash value or taxable fair cash value by the county assessor;
provided, in the case of a scrivener’s error or other admitted error
on the part of the county assessor, the assessor may make
corrections to a valuation at any time, notwithstanding the thirty-
day period specified in this subsection. The protest shall set out
ENR. S. B. NO. 1579 Page 3
the pertinent facts in relation to the matter contained in the
notice in ordinary and concise language and in such manner as to
enable a person of common understanding to know what is intended.
The protest shall be made upon a form prescribed by the Oklahoma Tax
Commission.
F. A taxpayer may file a protest if the valuation of property
has not increased or decreased from the previous year if the protest
is filed on or before the first Monday in April. Such protest shall
be made upon a form prescribed by the Oklahoma Tax Commission.
G. At the time of filing a protest pursuant to subsections E
and F of this section, the taxpayer shall also file the form
provided for in Section 2835 of this title. If the taxpayer fails
to file the required form, a presumption shall exist in favor of the
correctness of the county assessor’s valuation in any appeal of the
county assessor’s valuation.
H. The county assessor shall schedule an informal hearing with
the taxpayer to hear the protest as to the disputed valuation or
addition of omitted property. The informal hearing may be held in
person or may be held telephonically, if requested by the taxpayer.
A taxpayer that is unable to participate in a scheduled informal
hearing, either in person or telephonically, shall be given at least
two additional opportunities to participate on one of two
alternative dates provided by the county assessor, each on a
different day of the week, before the county assessor or an
authorized representative of the county assessor. The assessor
shall issue a written decision in the matter disputed within seven
(7) calendar days of the date of the informal hearing and shall
provide by regular or electronic mail a copy of the decision to the
taxpayer. The decision shall clearly be marked with the date it was
mailed. Within fifteen (15) calendar days of the date the decision
is mailed, the taxpayer may file an appeal with the county board of
equalization. The appeal shall be made upon a form prescribed by
the Oklahoma Tax Commission. One copy of the form shall be mailed
or delivered to the county assessor and one copy shall be mailed or
delivered to the county board of equalization. On receipt of the
notice of an appeal to the county board of equalization by the
taxpayer, the county assessor shall provide the county board of
equalization with all information submitted by the taxpayer, data
ENR. S. B. NO. 1579 Page 4
supporting the disputed valuation, and a written explanation of the
results of the informal hearing.
I. The taxpayer bill of rights to be included on the written
notification required pursuant to subsection A of this section shall
include the words “As an Oklahoma Taxpayer:” as well as the
following list of taxpayer rights:
1. You have the right to equal and uniform taxation;
2. You have the right to ensure that your property is appraised
uniformly with similar property in this state;
3. You have the right to have your property appraised according
to the rules and standards set pursuant to state law and the
Oklahoma Constitution for the purpose of providing for the equitable
use valuation of property in this state;
4. You have the right to receive exemptions provided pursuant
to the Oklahoma Constitution or other tax relief for which you
qualify and apply for in a timely manner;
5. You have the right to be provided notice of property value
increases, which shall include the fair cash value of the property
for the current year, the taxable fair cash value for the preceding
and current year, the assessed value for the preceding and current
year, and the assessment percentage for the preceding and current
year;
6. You have the right to examine the budgets and levies on file
with your county clerk and the State Auditor and Inspector;
7. You have the right to request lists of properties and their
descriptions and valuations from your county assessor;
8. You have the right to file a protest against the valuation
of your property and request an informal hearing to dispute the
valuation;
9. You have the right to appeal to the county board of
equalization a decision made pursuant to a requested informal
hearing and be granted a hearing with such board;
ENR. S. B. NO. 1579 Page 5
10. Upon a decision made pursuant to the hearing with the
county board of equalization, you have the right to appeal such
decision to the district court and, subsequently, to the Oklahoma
Supreme Court; and
11. You have the right to petition certain local taxing
jurisdictions for the repeal or reduction of certain property tax
levies.
SECTION 2. This act shall become effective November 1, 2026.
ENR. S. B. NO. 1579 Page 6
Passed the Senate the 24th day of March, 2026.
Presiding Officer of the Senate
Passed the House of Representatives the 13th day of April, 2026.
Presiding Officer of the House
of Representatives
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _________________________________