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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 2146 By: Paxton
AS INTRODUCED
An Act relating to ad valorem taxation; amending 68
O.S. 2021, Section 2888, which relates to homestead
exemption; modifying definitions; providing exception
to limitation on the acreage of certain homestead;
updating statutory language; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2888, is
amended to read as follows:
Section 2888. A. 1. The term “homestead”, as used in the
provisions of the Ad Valorem Tax Code governing homestead
exemptions, shall mean and include the actual residence of a natural
person who is a citizen of this state, provided the record actual
ownership of such residence be vested in such natural person
residing and domiciled thereon. Any single person of legal age,
married couple and their minor child or children or the minor child
or children of a deceased person, whether residing together or
separated, or surviving spouse shall be allowed under Section 2801
et seq. of this title only one homestead exemption in this state.
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No person or the family of such person shall be required to be
domiciled thereon if such person is in the armed service of the
United States in time of war or during a state of national emergency
as declared by the Congress or the President of the United States,
and such person shall not be required to be domiciled thereon in
order to assert or claim the exemption provided in Section 2889 of
this title, and such exemption may be claimed by any agent of, or
member of the family of, such person. The surviving spouse and/or
and minor children of a deceased person shall be considered record
owners of the homestead where the title of record in the office of
the county clerk on January 1 is in the name of the deceased, but in
all other cases the deed or other evidence of ownership must shall
be of record in the office of the county clerk on January 1 in order
for any person to be qualified as the record owner. However, a
natural person actually owning, residing, and domiciled in the
residence on January 1 shall be deemed to be the record owner of the
residence on January 1, within the meaning of this section, if the
deed or other evidence of ownership of such person, executed on or
before January 1, be of record in the office of the county clerk on
or before February 1 immediately following. Despite any provision
to the contrary in this section, if a parent or parents residing and
domiciled in the residence own the residence jointly with one or
more of their children, whether residing together or separated, and
where the record joint ownership of the property is recorded in the
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office of the county clerk in accordance with the provisions of this
section, the parent or parents residing and domiciled in the
residence shall be entitled to the entire homestead exemption. A
rural homestead shall not include more than one hundred sixty (160)
acres of land and the improvements thereon, except for homesteads
that include any land classified as agricultural land or land
classified with a use category, as defined in Section 2802 of this
title, that is agricultural use. An urban homestead shall not
include any land except the lot or lots, or the unplatted tract,
upon which are located the dwelling, garage, barn and/or and other
outbuildings necessary or convenient for family use.
2. Despite any provision to the contrary in this section, the
person actually owning, residing, and domiciled in the residence as
of the date of a tornado shall be deemed to be the record owner of
the residence on such date, within the meaning of this section, if
the deed or other evidence of ownership of such person, executed on
or before such date, be of record in the office of the county clerk
on or before such date. However, the provisions of this paragraph
shall only apply to any person who is eligible to claim the income
tax credit pursuant to Section 2357.29A of this title with respect
to a tornado or to any person whose primary residence was damaged or
destroyed in a tornado and who purchased or built a new primary
residence at a location within this state other than the location of
the damaged or destroyed residence. For the purposes of this
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section, “tornado” means a tornado which occurred in calendar year
2013 or any subsequent tornado for which a Presidential Major
Disaster Declaration was issued.
B. The term “rural homestead” as used herein shall mean and
include any homestead that includes any land classified as
agricultural land or land classified with a use category, as defined
in Section 2802 of this title, that is agricultural use, or any
homestead located outside a city or town or outside any platted
subdivision or addition. A homestead that includes any land
classified as agricultural land or land classified with a use
category, as defined in Section 2802 of this title, that is
agricultural use, shall also include any residential and
nonresidential improvements affixed or located thereon.
C. The term “urban homestead” as used herein shall mean and
include any homestead located within any city or town whether
incorporated or unincorporated, except homesteads that include any
land classified as agricultural land or land classified with a use
category, as defined in Section 2802 of this title, that is
agricultural use, or located within a platted subdivision or
addition, whether such subdivision or addition be a part of a city
or town. In no case shall an urban homestead exceed in area one (1)
acre.
D. For purposes of the provisions of Section 8E and Section 8F
of Article X of the Oklahoma Constitution, if a disabled veteran,
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the surviving spouse of a disabled veteran or the surviving spouse
of a person who died while in the line of duty occupies improvements
which are affixed to the real property and record title to such real
property is held by a city or town or an entity formed pursuant to
the charter provisions or ordinances of a city or town or formed
under other provisions of law for the benefit of such city or town,
the improvements shall be considered to be the homestead of such
disabled veteran or the surviving spouse of such disabled veteran
for all purposes related to the homestead exemption authorized by
the provisions of the Ad Valorem Tax Code and the homestead
exemption shall not be denied on the basis that title to such
affixed improvements is held by a disabled veteran or surviving
spouse or an entity formed by them than the city or town which holds
title to the real property consisting of the land to which such
improvements are affixed.
SECTION 2. This act shall become effective January 1, 2027.
60-2-2914 QD 1/15/2026 1:37:23 PM