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SB1809 • 2026
Ad valorem tax; increasing homesteads exemption. Effective date.
Ad valorem tax; increasing homesteads exemption. Effective date.
Taxes
Active
The official status still shows this bill as active or still awaiting another formal step.
- Sponsor
- Paxton
- Last action
- 2026-03-04
- Official status
- Coauthored by Senator Bullard
- 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; increasing homesteads exemption. Effective date.
Ad valorem tax; increasing homesteads exemption.
What This Bill Does
- Ad valorem tax; increasing homesteads exemption.
- Effective date.
- Bill Summaries/Fiscal Impact for SB 1809 (Senate): Introduced (1/15/2026)
Bill Summaries/Fiscal Impact for SB 1809 (Senate): Floor Amendment 1 (3/6/2026)
Fiscal Impact Statements For SB 1809 (Senate): SB1809 INT FI.PDF (Fiscal (Senate))
Fiscal Impact Statements For SB 1809 (Senate): SB1809 FA1 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.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: Req.
- Req.
- No.
- 3744 Page 1
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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
FLOOR SUBSTITUTE
FOR
SENATE BILL NO.
- 1809 By: Paxton, Hamilton, and Jett
of the Senate
and
Hilbert of the House
FLOOR SUBSTITUTE
[ ad valorem - homesteads - effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.
Bill History
-
2026-03-04
Senate
Coauthored by Senator Bullard
-
2026-02-23
Senate
Coauthored by Representative Hilbert (principal House author)
-
2026-02-18
Senate
Placed on General Order
-
2026-02-16
Senate
Coauthored by Senator Jett
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2026-02-16
Senate
Reported Do Pass as amended Revenue and Taxation committee; CR filed
-
2026-02-16
Senate
Title stricken
-
2026-02-11
Senate
Coauthored by Senator Hamilton
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2026-02-03
Senate
Second Reading referred to Revenue and Taxation
-
2026-02-02
Senate
First Reading
-
2026-02-02
Senate
Authored by Senator Paxton
Official Summary Text
Ad valorem tax; increasing homesteads exemption. Effective date.
Bill Summaries/Fiscal Impact for SB 1809 (Senate): Introduced (1/15/2026)
Bill Summaries/Fiscal Impact for SB 1809 (Senate): Floor Amendment 1 (3/6/2026)
Fiscal Impact Statements For SB 1809 (Senate): SB1809 INT FI.PDF (Fiscal (Senate))
Fiscal Impact Statements For SB 1809 (Senate): SB1809 FA1 FI.PDF (Fiscal (Senate))
Current Bill Text
Read the full stored bill text
SENATE FLOOR VERSION - SB1809 SFLR Page 1
(Bold face denotes Committee Amendments)
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SENATE FLOOR VERSION
February 16, 2026
AS AMENDED
SENATE BILL NO. 1809 By: Paxton, Hamilton, and Jett
[ ad valorem - homesteads - effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2889, is
amended to read as follows:
Section 2889. Homesteads, as defined in Section 2888 of this
title, are hereby classified for the purpose of taxation as provided
in Section 22 of Article X of the Oklahoma Constitution. All
homesteads in this state shall be assessed for taxation the same as
other real property therein, except that each homestead, as defined
by Section 2801 et seq. of this title, shall be exempted from all
forms of ad valorem taxation pursuant to Section 1 of Article XII-A
of the Oklahoma Constitution to the extent of One Thousand Dollars
($1,000.00) of the assessed valuation for tax years 1988 through
2026 and Five Thousand Dollars ($5,000.00) for tax year 2027 and
subsequent tax years.
SENATE FLOOR VERSION - SB1809 SFLR Page 2
(Bold face denotes Committee Amendments)
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SECTION 2. This act shall become effective November 1, 2026.
COMMITTEE REPORT BY: COMMITTEE ON REVENUE AND TAXATION
February 16, 2026 - DO PASS AS AMENDED