Government administration; requiring entities that issue building permits to provide weekly notification of issuances to the county assessor. Effective date.

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SENATE FLOOR VERSION
February 3, 2026

SENATE BILL NO. 2080 By: Alvord

An Act relating to government administration;
requiring entities that issue building permits to
provide weekly notification of issuances to the
county assessor; amending 62 O.S. 2021, Sections 854,
855, 856, 860, as amended by Section 1, Chapter 145,
O.S.L. 2023, and 862 (62 O.S. Supp. 2025, Section
860), which relate to the Local Development Act;
authorizing the county to administer fees for certain
costs; adding certain county assessors to certain
membership review committees in a nonvoting capacity;
prescribing requirements for district boundaries;
requiring certain governing bodies to submit fiscal
impact reports to the Oklahoma Department of
Commerce; requiring the Department to submit certain
report; requiring county assessor to be notified upon
approval of certain project plans; amending 68 O.S.
2021, Sections 2813, as amended by Section 238,
Chapter 282, O.S.L. 2022, 2817.3, 2882, and 2893 (68
O.S. Supp. 2025, Section 2813), which relate to the
Ad Valorem Tax Code; authorizing certain
notifications, applications, letters, and
transactional statements to be issued by electronic
mail; updating statutory language; 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 43-117 of Title 11, unless there
is created a duplication in numbering, reads as follows:

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The clerk of any municipality located within the boundaries of a
county with a population of four hundred fifty thousand (450,000) or
more according to the most recent Federal Decennial Census or any
other designated employee or official authorized to issue building
permits shall electronically submit on a weekly basis copies of
building permits and certificates to the county assessor for the
county in which the permit was issued.
SECTION 2. AMENDATORY 62 O.S. 2021, Section 854, is
amended to read as follows:
Section 854. In addition to any other powers conferred by law,
a city, town or county may exercise any powers necessary to carry
out the purpose of this act, including power to:
1. Establish districts and create plans pursuant to the
provisions of this act;
2. Cause project plans to be prepared, to approve the plans,
and to implement the provisions and effectuate the purposes of the
plans;
3. Cause bonds to be issued by public entities as provided for
in Section 863 of this title;
4. Apportion local taxes or local fees and direct the use of
local taxes and local fees for the purpose provided for in this act.
Pursuant to Section 6C of Article X of the Constitution of the State
of Oklahoma, a direction of apportionment may be prospective and may
continue for one (1) or more years, and apportioned tax increments

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may be pledged beyond the current fiscal year to the repayment of
indebtedness of other public entities, notwithstanding the
provisions of Section 26 of Article X of the Constitution of the
State of Oklahoma or any other provisions of law;
5. Enter into any contracts or agreements determined by the
governing body to be necessary or convenient to implement the
provisions and effectuate the purposes of project plans;
6. Receive, from the federal government or the state, loans and
grants for, or in aid of a project and to receive contributions from
any other source to defray project costs;
7. Grant tax incentives or exemptions in the manner provided
for in this act;
8. Acquire by purchase, donation or lease, and own, convey,
lease, mortgage, or dispose of land and other property, real or
personal, or rights or interests therein;
9. Clear and improve property acquired by it pursuant to the
project plan and construct public facilities on it or contract for
the construction, development, redevelopment, rehabilitation,
remodeling, alteration, or repair of the property;
10. Cause parks, playgrounds, or schools, including capital
improvements to public schools, or water, sewer, or drainage
facilities or any other public improvements which it is otherwise
authorized to undertake, to be laid out, constructed, or furnished
in connection with the project;

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11. Lay out and construct, alter, relocate, change the grade
of, make specific repairs upon, or discontinue public ways and
construct sidewalks in, or adjacent to, the project area;
12. Cause sidewalks, ways for vehicular travel, playgrounds, or
water, sewer, or drainage facilities and similar improvements to be
constructed within the project area for the particular benefit of
the project area or those dwelling or working in it;
13. Adopt ordinances or resolutions or repeal or modify such
ordinances or resolutions or establish exceptions to existing
ordinances and resolutions regulating the design, construction, and
use of buildings;
14. Sell, mortgage, lease, transfer, or dispose of any
property, or interest therein, acquired by it pursuant to the
project plan for development, redevelopment, or rehabilitation in
accordance with the plan, upon such terms and conditions determined
by the governing body to be appropriate for achieving the objectives
of the project plan; provided, in the event of disposition by lease
or sublease to a lessee not entitled to a tax exemption, the
improvements placed thereon shall not be entitled to a tax
exemption;
15. Incur project costs;
16. Designate a public entity to exercise the powers enumerated
in this section, except paragraphs 1, 4 and 7 of this section;
17. Invest project revenues as provided in this act;

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18. Administer fees for the county assessor for the
administration of project plans from entities within incentive and
increment districts to cover costs; and
18. 19. Do all things necessary or convenient to carry out the
powers granted in this act and otherwise authorized by the laws of
this state.
SECTION 3. AMENDATORY 62 O.S. 2021, Section 855, is
amended to read as follows:
Section 855. A. Prior to the adoption and approval of a
project plan and the ordinance or resolution required under Section
856 of this title and prior to the public hearing required under
Section 859 of this title, the governing body shall appoint a review
committee to review and make a recommendation concerning the
proposed district, plan or project. The membership of the review
committee shall consist of the following: a representative of the
governing body who shall serve as chairperson;, a representative of
the planning commission having jurisdiction over the proposed
district;, a representative designated by each taxing jurisdiction
within the proposed district whose ad valorem taxes might be
impacted according to the plan;, the county assessor, or his or her
appointee, of any county within the proposed district to serve as a
non-voting member, and three members representing the public at
large and selected by the other committee members from a list of
seven names submitted by the chairperson of the review committee;

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provided, at least one of the members representing the public at
large shall be a representative of the business community in the
city, town, or county considering the proposed plan and project, and
if a proposed plan objective is development of principally
commercial retail, such representative shall be either a retailer or
a representative of a retail organization.
B. The review committee shall consider and make its findings
and recommendations to the governing body with respect to the
conditions establishing the eligibility of the proposed district.
The review committee recommendations shall include the analysis used
to project revenues over the life of the project plan, the effect on
the taxing entities and the appropriateness of the approval of the
proposed plan and project. The review committee may recommend that
the project plan be approved, denied or approved subject to
conditions set forth by the committee.
C. Prior to approval by the governing body, the review
committee shall consider and determine whether the proposed plan and
project will have a financial impact on any taxing jurisdiction and
business activities within the proposed district and shall report
its findings to the governing body. Such considerations shall be
concurrent with or subsequent to the review and consideration of the
committee provided for in subsection B of this section. The
approval of any district plan or project by the governing body shall
address any findings of such impact by the review committee.

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D. In the event of any changes in the area to be included in
the proposed district or any substantial changes in the proposed
plan and project or for any other reason deemed appropriate by the
governing body, the review committee shall consider and may modify
its findings and recommendations made pursuant to the provisions of
subsection B of this section.
E. Approval of the proposed district or the proposed plan or
project by the governing body which is in accord with the
recommendation of the review committee shall be by a majority vote
of the governing body. Such approval which is not in accord with
the recommendations and/or conditions set forth by the review
committee shall be by a two-thirds (2/3) majority vote.
F. Meetings of the review committee shall be subject to the
Oklahoma Open Meeting Act. Any information relating to the
marketing plans, financial statements, trade secrets or any other
proprietary information submitted to the review committee by a
person or entity seeking adoption and approval of a proposed
district, plan or project shall be confidential, except to the
extent that the person or entity which provided the information
consents to disclosure. Executive sessions may be held to discuss
such information if deemed necessary by the review committee.
SECTION 4. AMENDATORY 62 O.S. 2021, Section 856, is
amended to read as follows:

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Section 856. A. The governing body shall designate and adopt
the proposed boundaries of any district and the proposed boundaries
of any project area. Except as otherwise provided in this
subsection, any districts created by a city or town shall be
confined to that territory within the corporate limits of such city
or town and any districts created by a county shall be confined to
that territory within the unincorporated areas of the county. Any
city, town or county may by agreement jointly create a district with
another entity. District boundaries shall be defined by legal
descriptions. The governing body shall be prohibited from adopting
proposed boundaries that divide individual properties.
B. Upon the adoption and approval of the project plan, the
governing body shall adopt an ordinance or resolution, whichever is
applicable, which:
1. Describes the boundaries of districts and project areas
sufficiently definite to identify with ordinary and reasonable
certainty the territory included in them;
2. Creates the district as of a date provided in it or defers
determination of such date, provided such date must be no more than
ten (10) years after the date of approval of the project plan;
3. Assigns a name to the district for identification purposes.
The first district created shall be known as either an Incentive
District or Increment District Number One, City, Town or County of
__________, whichever is applicable. Each subsequently created

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district shall be appropriately named and shall be assigned the next
consecutive number; and
4. Contains findings that:
a. the project area or district meets at least one of the
following criteria:
(1) is a reinvestment area,
(2) is a historic preservation area,
(3) is an enterprise area, or
(4) is a combination of the areas specified in
divisions (1), (2) and (3) of this subparagraph,
b. the improvement of the area is likely to enhance the
value of other real property in the area and to
promote the general public interest. It shall not be
necessary to identify the specific parcels meeting the
criteria,
c. the guidelines specified in paragraphs 1 and 2 of
Section 852 of this title shall be followed,
d. the aggregate net assessed value of the taxable
property in all districts as determined pursuant to
Section 862 of this title within the city or town
shall not exceed twenty-five percent (25%) of the
total net assessed value of taxable property within
the city or town for cities or towns having a
population of fifty thousand (50,000) or more or shall

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not exceed thirty-five percent (35%) of the total net
assessed value of taxable property within the city or
town for cities or towns having a population of less
than fifty thousand (50,000),
e. for projects approved by a county, the aggregate net
assessed value of the taxable property in all
districts as determined pursuant to Section 862 of
this title within the county shall not exceed fifteen
percent (15%) of the total net assessed value of the
taxable property within the county,
f. the aggregate net assessed value of the taxable
property in all districts as determined pursuant to
Section 862 of this title within the city, the town or
the county shall not exceed twenty-five percent (25%)
of the total net assessed value of any affected school
district located within the city, town or county, and
g. the land area of this district and all other districts
within the city, the town or the county shall not
exceed twenty-five percent (25%) of the total land
area of the city, the town or the county.
For districts that are wholly or partially comprised or become
comprised of industries operating under NAICS code 518210, the
provisions of subparagraphs d through g of this paragraph shall not
apply.

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C. It is the intention of the Legislature in adopting the Local
Development Act that no long-term contractual obligation be created
by the mere adoption of an ordinance or resolution establishing an
increment district. Notwithstanding any provision contained in an
ordinance, resolution or project plan, an ordinance or resolution
establishing an increment district shall constitute a legislative
act and may be repealed, modified or amended at any time during the
term of the increment district, by subsequent action of the
governing body except as otherwise authorized pursuant to Sections
854 and 863 of this title; provided, however, that no such ordinance
shall be repealed, modified or amended during the time that any
bonds payable from incremental revenues are outstanding without the
consent of the bondholders, if such bonds are issued pursuant to the
provisions of Article X, Section 35 of the Oklahoma Constitution
following its amendment by State Question No. 693.
D. However, nothing in the Local Development Act shall restrict
the ability of:
1. Any city, town or county to:
a. issue debt in accordance with the applicable
provisions of Article X of the Oklahoma Constitution,
and any statutes enacted in connection therewith, and
b. use incremental revenues derived from an increment
district to pay principal, interest or premium
associated with such indebtedness; or

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2. Any public entity, other than a city, town or county, to:
a. issue tax apportionment bonds or notes in accordance
with Section 863 of this title or to issue other types
of revenue bonds or notes in accordance with other
applicable provisions of Oklahoma law, and
b. use incremental revenues derived from an increment
district to pay principal, interest or premium
associated with such indebtedness.
SECTION 5. AMENDATORY 62 O.S. 2021, Section 860, as
amended by Section 1, Chapter 145, O.S.L. 2023 (62 O.S. Supp. 2025,
Section 860), is amended to read as follows:
Section 860. A. A project plan may contain a provision that
certain local taxes may be subject to incentives or may be exempted
in reinvestment areas, historic preservation areas, or enterprise
areas.
B. The governing body may grant incentives or exemptions from
local taxation only on the new investment made. No ad valorem tax
incentives or exemptions may be granted on the value of property
which has been assessed or which is subject to assessment prior to
the adoption of the project plan. No ad valorem tax incentives or
exemptions authorized in this section may be granted for retail
establishments. If a retail establishment is located in property
which otherwise qualifies for an incentive or exemption pursuant to
this section, the incentive or exemption shall not be allowed for

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that portion of the property used for such retail establishment. As
used in this subsection, “retail establishment” shall not include an
establishment that provides lodging including, but not limited to, a
hotel, apartment hotel, public rooming house, or motel. No ad
valorem tax incentives or exemptions authorized in this section may
be granted if the property is located in an increment district or as
long as the property is subject to the ad valorem tax exemption for
new or expanding manufacturing facilities as authorized by Section
6B of Article X of the Oklahoma Constitution. In the event of
disposition by lease or sublease to a lessee not entitled to an ad
valorem tax exemption, the improvements placed thereon shall not be
entitled to an ad valorem tax exemption provided for in Section 850
et seq. of this title. Except as otherwise provided by this
subsection, the incentives, or exemptions, which may be full or
partial, may be granted for a period not to exceed five (5) years.
With respect to an establishment, the business of which is described
by U.S. Industry Number 518210 of the North American Industry
Classification System (NAICS) Manual, 2017 revision, such incentives
or exemptions may be granted for a period not to exceed twenty-five
(25) years.
C. No incentives or exemptions may be granted to any business
or firm that is relocating from within the state and is subject to
or in the process of recruitment by two or more governmental
entities within the state unless the governmental entity in which

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the business or firm does not locate adopts a resolution giving
their its approval to the granting of incentives or exemptions to
the business or firm locating in the competing governmental entity.
No incentives or exemptions may be granted to an out-of-state
business or firm that is subject to or in the process of recruitment
by two or more governmental entities within the state except as
otherwise provided for in this subsection. The prohibition against
incentives or exemptions to a business or firm relocating within the
state may be waived upon application by the governing body to, and
approval of, the Director Chief Executive Officer of the Oklahoma
Department of Commerce. In order for the Director Chief Executive
Officer to approve the waiver, the Director Chief Executive Officer
must find that the incentives or exemptions are necessary and
sufficient to attract the business or firm and that the benefits
generated by the business location outweigh the costs of the
business location.
D. A project plan may contain a provision that ad valorem taxes
may be exempted in a commercial historic preservation area that is
adjacent to and serves designated historical residential areas for
neighborhood commercial preservation purposes in order for the
neighborhood to retain its basic character and scale. No ad valorem
tax exemption may be granted on the value of property which has been
assessed or which is subject to assessment prior to the adoption of
the project plan. No ad valorem tax exemption shall be granted

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pursuant to the provisions of this subsection for single-family
residences. The governing body may grant the exemption only on the
increase in value of the property. The exemptions may be granted
for a specific period of time as determined by a written agreement
between the property owners of the area and the governing body and
may be renewed. Uses of the property eligible for this exemption
may include, but not be limited to, commercial, office, or
multifamily residential use.
E. For increment districts in operation for nine (9) months or
more, on or before the ninetieth day following the end of each
fiscal year, the governing body of a city, town, or county shall
submit a report to the Oklahoma Department of Commerce. The
Department shall provide a copy of the report to any member of the
public upon request. The disclosure report shall include the
following information:
1. The amount and source of revenue captured and apportioned
pursuant to the project plan;
2. The amount and purpose of expenditures;
3. The amount of principal and interest due on outstanding
bonded indebtedness;
4. The tax increment base and current captured appraised value
or the other local tax or fee collections retained by the area;
5. The captured appraised value or the other local tax or fee
collections shared by the city, town, or county and other taxing

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entities, the total amount of tax increments received, and any
additional information necessary to demonstrate compliance with the
plan adopted by the city, town, or county;
6. The name of the person who is currently in charge of the
implementation of the plan; and
7. The names of the persons who have disclosed an interest as
required pursuant to Section 857 of this title and the interest
disclosed.
F. For those incentive districts in operation for nine (9)
months or more, on or before the ninetieth day following the end of
each fiscal year, the governing body of a city, town, or county
shall submit a report to the Oklahoma Department of Commerce. The
Department shall provide a copy of the report to any member of the
public upon request. The disclosure report shall include the
following information:
1. The parties receiving incentives or exemptions;
2. A general description of the property and the improvements
to be made;
3. The portion and fair market value of the property to be
exempted or that portion of the local taxes to be subject to
incentives or to be exempted;
4. The duration of the incentives or exemptions;
5. Any additional information necessary to demonstrate
compliance with the tax incentives or exemptions;

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6. The name of the person who is currently in charge of the
implementation of the plan; and
7. The names of the persons who have disclosed an interest as
required pursuant to Section 857 of this title and the interest
disclosed.
G. The governing body granting any exemption or incentive
pursuant to the provisions of this section shall annually submit a
fiscal impact report electronically to the Oklahoma Department of
Commerce. The Department shall annually submit a report
electronically containing such fiscal impacts to the Governor, the
President Pro Tempore of the Senate, and the Speaker of the House of
Representatives.
SECTION 6. AMENDATORY 62 O.S. 2021, Section 862, is
amended to read as follows:
Section 862. A. Upon approval of a project plan containing
apportionment financing as provided in Section 861 of this title,
the county assessor shall be notified and, within ninety (90) days,
determine the total assessed value of all taxable real property and
all taxable personal property within the boundaries of an increment
district which shall be certified by the assessor as the “base
assessed value”.
B. Any school district located within the boundaries of an
increment district may file a protest with the governing body of the
city, town or county as to the amount certified by the county

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assessor as the “base assessed value” of the increment district.
Such protest shall be filed within thirty (30) days after the “base
assessed value” is certified by the county assessor. The governing
body of the city, town or county shall notify the county assessor of
the protest. Within thirty days after being notified of the
protest, the county assessor shall redetermine the total assessed
value of all taxable real property and all taxable personal property
within the boundaries of the increment district and shall certify to
the governing body of the city, town or county the redetermined
amount as the “base assessed value” of that district.
C. After the county assessor has certified the “base assessed
value” of the taxable real property and the taxable personal
property in such increment district, then in respect to every taxing
jurisdiction receiving taxes levied in the increment district, the
county assessor or any other official required by law to ascertain
the amount of the equalized assessed value of all taxable property
within such increment district for the purpose of computing the tax
levy to be extended upon taxable property within such increment
district, for the purpose of calculating the general state school
aid formula, or for the purpose of computing any debt limitation,
shall in every year that the tax apportionment is in effect
ascertain the amount of value of taxable property in such increment
district by including in such amount the certified “base assessed
value” of all taxable real property and all taxable personal

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property in such increment district in lieu of the equalized
assessed value of all taxable real property and all taxable personal
property in such increment district. The tax levy determined shall
be extended to the current equalized assessed value of all property
in the increment district in the same manner as the tax levy is
extended to all other taxable property in the increment district.
The method of extending taxes established under the provisions of
this section shall terminate when the governing body adopts an
ordinance or resolution dissolving the tax apportionment financing.
The provisions of this act shall not be construed as relieving
property owners within an increment district from paying a uniform
rate of taxes upon the current equalized assessed value of their
taxable property as required by Section 5 of Article X of the
Oklahoma Constitution.
SECTION 7. AMENDATORY 68 O.S. 2021, Section 2813, as
amended by Section 238, Chapter 282, O.S.L. 2022 (68 O.S. Supp.
2025, Section 2813), is amended to read as follows:
Section 2813. A. On the first day of January of each year, the
county assessor of the county in which a manufactured home is
located shall list, assess and tax such manufactured home as
required by the provisions of Section 2812 of this title and the Ad
Valorem Tax Code.
B. In addition to the other requirements prescribed by law for
the listing and assessing of real property pursuant to the

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provisions of the Ad Valorem Tax Code, when listing the value of
real property on which a manufactured home is located and owned by
the person owning the manufactured home and when listing the value
of the improvements thereon, the county assessor shall separately
describe and identify the value of the manufactured home apart from
other real property and the value of the other improvements thereon.
The value of the real property, the manufactured home, and the other
improvements shall be shown separately.
C. Except as authorized by subsection E of this section, when a
manufactured home is moved, or whenever title to a manufactured home
is transferred, any county treasurer shall collect all ad valorem
taxes due for the current calendar year and all delinquent taxes due
and owing prior to the change of title or location and shall issue a
receipt of taxes paid, which shall be a Form 936, and a tax payment
decal. These transactions may be handled by mail, electronic mail,
or facsimile transmission at the option of the taxpayer, except for
tax payments which shall be handled either by mail or in person.
D. After issuance of a receipt of taxes paid and a decal
pursuant to the provisions of subsection C of this section and after
notification by the county treasurer of such payment, the county
assessor of the county in which the manufactured home is located
shall furnish to the county assessor of the county where the
manufactured home is to be located, the following information:
1. The name of the owner of the manufactured home;

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2. The serial number or identification number of the
manufactured home;
3. The registration number given to the manufactured home by
Service Oklahoma;
4. The address or legal description where the manufactured home
is to be located;
5. The actual retail selling price of the manufactured home,
excluding Oklahoma state taxes; and
6. Any other information necessary to enable the county
assessor to list and assess the proper ad valorem taxes for the
manufactured home for the following year.
E. 1. When lawfully repossessing a manufactured home which has
been listed and assessed as real property pursuant to the provisions
of subsection A of Section 2812 of this title, a holder of a
perfected security interest in the home is authorized to pay the ad
valorem taxes for the full current year and any registration fees or
ad valorem taxes which may be due for any prior year on the
manufactured home based on the assessed value of the home pursuant
to the provisions of subsection B of this section apart from other
real property and the other improvements thereon. When lawfully
repossessing a manufactured home which has been listed and assessed
as personal property pursuant to the provisions of subsection B of
Section 2812 of this title, a holder of a perfected security
interest in the home is authorized to pay the ad valorem taxes for

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the full current year and any registration fees or ad valorem taxes
which may be due for any prior years. The county treasurer shall
issue a receipt of taxes paid to said holder and a decal showing the
payment of such taxes. Such receipt shall be issued notwithstanding
the existence of a tax sale certificate issued as a result of a tax
sale to a purchaser of property upon which a manufactured home is
located and for which the holder of a perfected security interest
makes payment as authorized by this subsection. Such receipt shall
be issued if the procedures prescribed by Section 3106 of this title
are followed. If a tax sale certificate has been issued as required
by law and the notice of sale contained the statement concerning the
right of a secured party to repossess the manufactured home, the
amount of taxes paid by the holder of the security interest shall be
refunded to the holder of the tax sale certificate. The receipt
shall be evidence of payment of the ad valorem taxes for purposes of
obtaining a permit. Service Oklahoma shall issue a permit
immediately to the holder of a perfected security interest or
licensed representative thereof, if the holder or representative is
bonded by the state, to move the manufactured home to a secure
location with a repossession affidavit. However, all excise taxes
and ad valorem taxes due on such a manufactured home shall be
required to be paid within thirty (30) days of the issuance of the
permit. A certificate of title for a manufactured home shall not be
issued pursuant to a repossession prior to the furnishing of proof

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satisfactory to Service Oklahoma or the licensed operator that all
ad valorem taxes due have been paid. If the home is subject to
registration pursuant to the provisions of the Oklahoma Vehicle
License and Registration Act, the holder of a perfected security
interest in a manufactured home may repossess the manufactured home
and transport the manufactured home within the state for the purpose
of securing the property after registering the manufactured home
pursuant to the provisions of Section 1113 or 1117 of Title 47 of
the Oklahoma Statutes.
2. The county assessor shall issue a special waiver and a
commercial move affidavit for the second through the sixth day of
the first month of the following year to allow a manufactured home
which is used for commercial purposes to be moved during the first
five (5) days in January without a Form 936 or a tax decal. All
registration fees, excise taxes or ad valorem taxes due on the
manufactured home shall be required to be paid within thirty (30)
days of the issuance of the special waiver and commercial move
affidavit. A business entity applying for a special waiver and a
commercial move affidavit pursuant to this paragraph shall provide
the county assessor with the information required by subsection B of
Section 14-103D of Title 47 of the Oklahoma Statutes. No individual
county assessor shall issue any business entity more than ten
special waivers and commercial move affidavits in a calendar year.
As used in this paragraph, “manufactured home used for commercial

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purposes” means a manufactured home owned by any lawfully recognized
business entity the primary purpose of which is to provide temporary
housing for the employees or contractors of such business entity.
F. 1. The decal shall be affixed to the manufactured home
license plate as evidence of the ad valorem tax paid and shall
remain on the license plate, which shall be affixed to the exterior
of the manufactured home, while the manufactured home is in transit.
2. It shall be a misdemeanor for any person to transport or
cause to be transported a manufactured home without the decal
affixed as required by this section or without a special waiver and
affidavit as provided in subsection E of this section.
3. The decal issued pursuant to subsection C of this section
shall be of such size, color, design and numbering as Service
Oklahoma may direct. The tax payment decals shall be made with
reflectionized material so as to provide effective and dependable
brighteners during the service period for which the tax payment
decal is issued. Service Oklahoma shall issue such tax payment
decals to the various county treasurers of the state in order for a
manufactured home owner or repossessor to move the manufactured
home.
SECTION 8. AMENDATORY 68 O.S. 2021, Section 2817.3, is
amended to read as follows:
Section 2817.3. A. As used in subsection E of Section 2817 of
this title, “facility, device or method for the desulphurization of

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gasoline or diesel fuel” means any structure, building,
installation, excavation, machinery, equipment or device and any
attachment or addition to or reconstruction, replacement or
improvement of that property, that is used, constructed, acquired or
installed on or after January 1, 2003, wholly or partly to meet or
exceed rules adopted by the Oklahoma Environmental Quality Board, or
by the United States Environmental Protection Agency with respect to
any program which has been delegated to the Department of
Environmental Quality for the prevention, monitoring, control or
reduction of the amount of sulfur in gasoline or diesel fuel. This
definition shall not apply to a motor vehicle.
B. In applying for an exclusion of property under the
provisions of subsection E of Section 2817 of this title, a person
seeking the exclusion shall present in a request to the Executive
Director of the Department of Environmental Quality information
detailing:
1. The anticipated environmental benefits from the installation
of the facility, device or method for the desulphurization of
gasoline or diesel fuel;
2. The estimated cost of the facility, device or method; and
3. The purpose of the installation of such facility, device or
method and the proportion of the installation that is such a
facility, device or method.

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C. Following submission of the information required by
subsection B of this section, the Executive Director of the
Department of Environmental Quality shall determine if the facility,
device or method is used wholly as a facility, device or method for
the desulphurization of gasoline or diesel fuel. As soon as
practicable, the Executive Director shall send notice by regular
mail or electronic mail to the Director of the Ad Valorem Division
of the Oklahoma Tax Commission that the person has applied for a
determination under this section. If the Executive Director
determines that the facility, device or method is used wholly for
the desulphurization of gasoline or diesel fuel, the Executive
Director shall issue a letter by mail or electronic mail to the
person stating that determination and the proportion of the
installation that is a facility, device or method for the
desulphurization of gasoline or diesel fuel.
D. The Department of Environmental Quality may charge a person
seeking a determination under the provisions of this section an
additional fee not to exceed its administrative costs for processing
the information, making the determination and issuing the letter
required by this section. The Environmental Quality Board may adopt
rules to implement this section.
E. A person seeking an exclusion under this section shall
provide to the county assessor or the Director of the Ad Valorem
Division of the Oklahoma Tax Commission a copy of the letter by mail

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or electronic mail issued by the Executive Director of the
Department of Environmental Quality under subsection C of this
section. The county assessor or the Director of the Ad Valorem
Division of the Tax Commission shall accept the copy of the letter
by mail or electronic mail from the Executive Director as conclusive
evidence that the facility, device or method is used wholly for the
desulphurization of gasoline or diesel fuel. The county assessor or
the Director of the Ad Valorem Division of the Tax Commission shall
further determine if the property for which the exclusion is sought
is qualified as provided in subsection E of Section 2817 of this
title.
F. The exclusion provided by this section, once allowed, need
not be applied for subsequent years, and the exclusion applies to
the property until it changes ownership or the qualification of the
property for the exclusion changes. However, the county assessor or
the Director of the Ad Valorem Division of the Tax Commission may
require a person allowed an exclusion in a prior year to file a new
application to confirm the current qualification for the exclusion
by delivering a written notice that a new application is required,
accompanied by an appropriate application form, to the person
previously allowed the exclusion.
SECTION 9. AMENDATORY 68 O.S. 2021, Section 2882, is
amended to read as follows:

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Section 2882. A. In any case where the State Board of
Equalization, in the equalization of property locally assessed,
shall make its determination that the ratio of the assessed value of
real property within the county to the fair cash value of said real
property does not comply with the legal requirements for the level
of assessment, or does not comply with the legal requirements for
the uniformity of assessment then the State Board shall notify, by
mail or electronic mail, the board of county commissioners of said
county, and the county assessor, giving the ratio determined and the
percentage valuation increase or decrease the county must achieve
during the next assessment period or the action required for
compliance with any applicable order for assessment uniformity.
B. The district attorney, acting under direction of the board
of county commissioners and for the entire taxpaying public of the
county shall have twenty (20) days from date of such notice to the
board of county commissioners and the county assessor in which to
file with the Clerk of the Court of Tax Review a written complaint
specifying grievances and the pertinent facts in relation thereto in
ordinary and concise language and without repetition, and in such
manner as to enable a person of common understanding to know what is
intended. The board of county commissioners shall cause a notice of
the order for a valuation increase or decrease made by the State
Board of Equalization to be published in at least one (1) newspaper
of general circulation within the county at least one (1) time each

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week for two (2) consecutive weeks. Such notice by publication
shall constitute sufficient notice to any taxpayer within such
county of the possible increase or decrease in the valuation of
property owned by the taxpayer located within such county. No
individual valuation increase or decrease notice shall be required
to be mailed, electronically mailed, or delivered to an affected
taxpayer as a result of the implementation of an order for an
increase or decrease in valuation issued by the State Board of
Equalization.
C. After the filing of a complaint as provided for in
subsection B of this section the State Board of Equalization shall
have fifteen (15) days within which to file an answer. The Court of
Tax Review shall set a date of hearing within sixty (60) days of the
date of the notice which caused the filing of the complaint. The
Court of Tax Review shall be authorized and empowered to take
evidence pertinent to said complaint, and for that purpose, is
authorized to compel the attendance of witnesses and the production
of books, records and papers by subpoena, and to confirm, correct or
adjust the order of the State Board of Equalization, as required by
law.
D. At the time of hearing upon a complaint filed pursuant to
this section, the State Board of Equalization shall bear the burden
of proof of supporting its action which is the subject matter of the
complaint.

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E. Either the State Board of Equalization or the party filing a
complaint pursuant to this section may appeal the decision of the
Court of Tax Review by filing a notice of intent to appeal with the
Clerk of the Court of Tax Review within ten (10) calendar days of
the date the final decision is rendered. Appeal shall be made to
the Oklahoma Supreme Court which shall affirm the decision of the
Court of Tax Review if supported by competent evidence.
SECTION 10. AMENDATORY 68 O.S. 2021, Section 2893, is
amended to read as follows:
Section 2893. The county assessor shall examine each
application for homestead exemption filed with him and shall
determine whether or not such application should be approved or
rejected and if approved, determine the amount of the exemption. If
the application is approved, he shall mark the same “approved” and
show thereon the amount of exemption allowed and make the proper
deduction upon his assessment rolls. In case he finds that the
exemption should not be allowed by reason of not being in conformity
to law, he shall mark the application “rejected” and state thereon
the reason for such rejection. In any case where the county
assessor disallows or reduces an application for exemption, he shall
notify the applicant of his action by mailing written notice to him
at the address shown in the application, which notice shall be on
forms prescribed by the Oklahoma Tax Commission. All applications
for exemption, showing thereon the action of the county assessor,

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shall be delivered electronically submitted to the county board of
equalization on or before the fourth Monday of April of each year.
SECTION 11. This act shall become effective November 1, 2026.
COMMITTEE REPORT BY: COMMITTEE ON LOCAL AND COUNTY GOVERNMENT
February 3, 2026 - DO PASS