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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 1828 By: Sacchieri
AS INTRODUCED
An Act relating to ad valorem tax; requiring the
exclusion of certain taxable accounts and lands from
the preparation of county tax rolls; amending 68 O.S.
2021, Section 2868, which relates to tax rolls
containing adjustments; providing exception to
property included in tax rolls; updating statutory
language; making language gender neutral; 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 2868A of Title 68, unless there
is created a duplication in numbering, reads as follows:
For tax year 2027 and subsequent tax years, all real, personal,
and public service accounts, the assessed value of which, net any
adjustments, are less than Two Hundred Dollars ($200.00), shall be
excluded from the tax rolls prepared pursuant to Section 2868 of
Title 68 of the Oklahoma Statutes.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2868, is
amended to read as follows:
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Section 2868. A. As Except as provided for in Section 1 of
this act, as soon as practicable, and not later than October 1, the
county assessor shall prepare tax rolls containing all adjustments
by either the equalization board or the excise board which have been
completed and provided to the assessor, and containing:
1. A list or lists in alphabetical order of all the persons and
bodies corporate in whose name any personal or public service
property has been assessed, with the assessed valuation thereof
distinguished by separate amounts if located in more than one school
district and by the number of each school district, each in a
separate column opposite the name, and the total amount of the tax
as to each school district location extended in another column. In
city and town districts, distinction shall be made as to urban and
rural locations;
2. A list or lists of all taxable lands in the county or school
districts of the county, not including city or town lots, nor
unplatted tracts of land inside a city or town, in numerical order,
commencing with the lowest numbered section and the different
subdivisions and fractional parts thereof in the lowest numbered
township in the lowest numbered range in the county, and ending with
the highest numbered section, township and range, with the number of
the school district located in and the name of the owner in each
instance, the assessed valuation of each tract, and the total amount
of taxes extended in separate columns opposite each tract in the
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same manner as provided in the alphabetical list or lists of names;
except where homestead exemptions are involved, then by distinctive
valuations and amounts of tax as hereinafter provided; and
3. A list of the city or town lots in each city or town and the
unplatted tracts in each city or town in the county, commencing with
the lowest numbered section in the lowest numbered township in the
lowest numbered range in the county and the different subdivisions
and fractional parts thereof and ending with the highest numbered
section, township and range, and the number of acres in each tract
with the name of the owner in each instance, and the valuation and
total tax extended in separate columns in the same manner as
hereinbefore provided in respect to personal property and lands,
except homesteads which shall be distinguished as provided for
lands. Each lot shall be separately listed, except as hereinafter
provided, and the valuation and tax separately extended thereon.
Where one building or one set of improvements is situated on two or
more lots or parts of lots so as to preclude distinction as to the
value of improvements as to each such lot or parts of lots, such
lots or parts of lots shall be listed together with one valuation,
and the tax extended in one amount. Unless the owner otherwise
elects, vacant lots valued and equalized at Ten Dollars ($10.00) or
less per lot and belonging to the same owner may, if adjacent and
lying within the same city or town block, be so listed with one
valuation and the tax extended in one amount; and in either or any
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event where more than one lot or part of lot is listed under one
valuation, the tax rolls shall disclose whether the same be vacant
or improved. All additions to cities and towns shall be arranged in
the tax rolls in alphabetical order immediately following the
original townsite.
B. In applying the tax rate to determine the amount of tax due,
the county assessor shall compute same to the nearest dollar, that
is, any fraction of a dollar in the amount of fifty cents ($0.50) or
less shall be disregarded, and any fraction of a dollar in the
amount of fifty-one cents ($0.51) or more shall be shown as a full
dollar. The total amount of the tax due and extended on the tax
rolls, as required by this section, shall be determined and shown
accordingly. Provided, however, in all cases where, under the tax
rate, the tax is computed to be less than One Dollar ($1.00), then
the tax due shall be shown as One Dollar ($1.00). Once the total
amount of taxes due is calculated and extended onto the tax rolls,
the amount of taxes due or value upon which the tax was assessed
cannot be increased by a final judgment in any tax appeal filed
pursuant to Section 2880.1 or Section 2881 of this title. The
limitation on taxes due in the preceding sentence shall not apply in
cases of omitted property.
C. Each property, whether lands or lots, lawfully exempted from
taxation in whole or in part by reason of a homestead interest,
shall be distinguished upon the tax rolls by the word “homestead” or
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an appropriate symbol, and opposite each of such properties shall be
entered in separate columns the total assessed valuation, the value
of the exemption allowed and approved and the assessed valuation
after the amount of exemption allowed has been deducted. In
extending the tax the county assessor shall, as to each such
property, consolidate all levies to which the homestead exemption is
subject, compute the tax thereon and enter the same in one column in
one amount, and all the levies to which the valuation in excess of
the homestead exemption is subject, compute the tax thereon and
enter the same in another column in one amount.
D. All real property which is exempt from taxation shall be
listed in the tax rolls, with the name of the owner, in all respects
as if the same were taxable but with the reason for the exemption
noted thereon across the columns where otherwise the tax would have
been entered.
E. The county treasurer shall transfer to the tax rolls for the
current year, in a separate column, all delinquent taxes remaining
unpaid for the previous years, distinguishing the same as to each
lot and tract of land by the year and amount of tax, exclusive of
penalty, as to all real properties; and when giving a statement of
taxes on any property, said the statement shall include all taxes
due and shall designate the sum due for the current year, and the
sum past due and delinquent. Said Such transfer to the current
rolls of unpaid real property tax of previous years is hereby
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declared to be mandatory; and the county treasurer shall be allowed
not to exceed fifteen (15) days after the delivery to him or her of
said the current rolls within which to make such transfer, before he
or she shall be required to open the same for the reception and
collection of taxes and to begin the thirty-day nonpenalty-taxpaying
period before delinquency.
F. The tax rolls shall be made up as required by and in the
form prescribed by the State Auditor and Inspector and shall contain
such other information as may be required by the State Auditor and
Inspector.
SECTION 3. This act shall become effective November 1, 2026.
60-2-2475 QD 1/14/2026 10:53:39 PM