Constitutional amendment; transferring ad valorem provisions to statute; expanding exemption and modifying cap on fair cash value; authorization to levy consumption tax.

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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE JOINT
RESOLUTION 23 By: Bullard

AS INTRODUCED

A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection the repeal of Section 50 of Article V,
Sections 6, 6B, 7, 8, 8A, 8B, 8C, 8D, 8E, 8F, 9, 9A,
9B, 9C, 9D, 10, 10A, 10B, 12a, 22, 22A, 26, and 35 of
Article X, and Sections 1 and 2 of Article XII-A of
the Oklahoma Constitution, which relate to property
taxes, and the addition of new Sections 2800.1,
2800.2, 2800.3, 2800.4, 2800.5, 2800.6, 2800.7,
2800.8, 2800.9, 2800.10, 2800.11, 2800.12, 2800.13,
2800.14, 2800.15, 2800.16, 2800.17, 2800.18, 2800.19,
2800.20, 2800.21, 2800.22, 2800.23, 2800.24, 2800.25,
2800.26, and 2800.27 of Title 68 of the Oklahoma
Statutes; stating legislative intent; adding repealed
Constitutional provisions to the Oklahoma Statutes;
limiting authorization of freeze on fair cash value
of homesteads of certain individuals aged sixty-five
years and older to certain period; authorizing a
freeze on the fair cash value of all homesteads;
prescribing valuation on improvements and additions
to property; authorizing full exemption on the fair
cash value of homesteads of certain individuals aged
sixty-five years and older; prescribing
qualifications; prescribing valuation for homesteads
that fall out of compliance with requirements;
authorizing the boards of county commissioners to
create or modify any services and service districts;
authorizing joint agreements between counties;
authorizing the levy of a consumption tax to replace
ad valorem tax; stating purpose of levy; requiring
voter approval; prohibiting counties from providing
exemptions; authorizing county assessors, county
boards of equalization, and county excise boards to
develop certain proposal; prescribing elements of
proposal; requiring approval or rejection of

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proposal; requiring the Oklahoma Tax Commission to
provide certain assistance; authorizing development
of subsequent proposal upon rejection; authorizing
counties to call special election for approval of
proposal and levy of tax; authorizing the call for
subsequent special elections upon rejection;
directing the Secretary of State to refer to the
people for their approval or rejection a proposed
amendment to Section 1370 of Title 68 of the Oklahoma
Statutes, which relates to county sales tax;
providing exception to limit on sales tax rate;
providing exception to certain exemption requirement;
providing ballot title; and directing filing.

BE IT RESOLVED BY THE SENATE AND THE HOUSE OF REPRESENTATIVES OF THE
2ND SESSION OF THE 60TH OKLAHOMA LEGISLATURE:
SECTION 1. This resolution shall be known and may be cited as
the “Ad Valorem Reform Act of 2026”.
SECTION 2. It is the intent of the Legislature to protect
Oklahomans’ property rights by sending to the people a vote for or
against removing property taxes for seniors who are sixty-five (65)
years or older and freezing the tax for other Oklahomans as
specified in this resolution. It is the intent to accomplish this
by removing property tax from the Oklahoma Constitution and moving
the provisions into the Oklahoma Statutes and authorizing political
subdivisions to levy by election a consumption tax, a fair tax
model, to replace the property tax.
SECTION 3. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,

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the repeal of Section 50 of Article V, Sections 6, 6B, 7, 8, 8A, 8B,
8C, 8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 12a, 22, 22A, 26,
and 35 of Article X, and Sections 1 and 2 of Article XII-A of the
Oklahoma Constitution, effective January 1, 2027, and adding new
Sections 2800.1, 2800.2, 2800.3, 2800.4, 2800.5, 2800.6, 2800.7,
2800.8, 2800.9, 2800.10, 2800.11, 2800.12, 2800.13, 2800.14,
2800.15, 2800.16, 2800.17, 2800.18, 2800.19, 2800.20, 2800.21,
2800.22, 2800.23, 2800.24, 2800.25, 2800.26, and 2800.27 of Title 68
of the Oklahoma Statutes to read as follows:
Section 2800.1. The Legislature shall pass no law exempting any
property within this state from taxation, except as otherwise
provided in Section 2800.1 et seq. of Title 68 of the Oklahoma
Statutes.
Section 2800.2. A. Except as otherwise provided in subsection
B of this section, all property used for free public libraries, free
museums, public cemeteries, property used exclusively for nonprofit
schools and colleges, and all property used exclusively for
religious and charitable purposes, and all property of the United
States except property for which a federal agency obtains title
through foreclosure, voluntary or involuntary liquidation or
bankruptcy unless the taxation of such property is prohibited by
federal law; all property of this state, and of counties and of
municipalities of this state; household goods of the heads of
families, tools, implements, and livestock employed in the support

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of the family, not exceeding One Hundred Dollars ($100.00) in value,
and all growing crops, shall be exempt from taxation: Provided,
that all property not herein specified now exempt from taxation
under the laws of the Territory of Oklahoma, shall be exempt from
taxation until otherwise provided by law.
All property owned by the Murrow Indian Orphan Home, located in
Coal County, and all property owned by the Whitaker Orphan Home,
located in Mayes County, so long as the same shall be used
exclusively as free homes or schools for orphan children, and for
poor and indigent persons, and all fraternal orphan homes, and other
orphan homes, together with all their charitable funds, shall be
exempt from taxation, and such property as may be exempt by reason
of treaty stipulations, existing between the Indians and the United
States government, or by federal laws, during the force and effect
of such treaties or federal laws. The Legislature may authorize any
incorporated city or town, by a majority vote of its electors voting
thereon, to exempt manufacturing establishments and public utilities
from municipal taxation, for a period not exceeding five (5) years,
as an inducement to their location.
Up to one hundred (100) square feet of a storm shelter designed
for protection and safety from tornadoes or tornadic winds and
installed or added to an improvement to real property after January
1, 2002, shall be exempt from taxation. A storm shelter shall
include, but not be limited to, a safe room built as part of and

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within an improvement to real property. If title to property with
an exempt storm shelter is transferred, changed or conveyed to
another person, such storm shelter shall be assessed for that year
based on the fair cash value as set forth in Section 2800.5 of Title
68 of the Oklahoma Statutes.
B. The board of county commissioners of any county may call a
special election to determine whether or not household goods of the
heads of families and livestock employed in support of the family
located within the county shall be exempt from ad valorem taxation.
Such an election shall also be called by the board upon petition
signed by not less than twenty-five percent (25%) of the registered
voters of the county. Upon passage of the question, the exemption
provided for in this subsection shall become effective on January 1
of the following year.
Section 2800.3. A. For the purpose of inducing any
manufacturing concern to locate or expand manufacturing facilities
within any county of this state, a qualifying manufacturing concern
shall be exempt from the levy of any ad valorem taxes upon new,
expanded or acquired manufacturing facilities for a period of five
(5) years.
B. For purposes of this section, a “qualifying manufacturing
concern” means a concern that:
1. Is not engaged in business in this state or does not have
property subject to ad valorem tax in this state and constructs a

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manufacturing facility in this state or acquires an existing
facility that has been unoccupied for a period of twelve (12) months
prior to acquisition; or
2. Is engaged in business in this state or has property subject
to ad valorem tax in this state and constructs a manufacturing
facility in this state at a different location from present
facilities and continues to operate all of its facilities or
acquires an existing facility that has been unoccupied for a period
of twelve (12) months prior to acquisition and continues to operate
all of its facilities.
C. The exemption allowed by this section shall apply to
expansions of existing facilities. Provided, however that any
exemption shall be limited to the increase in ad valorem taxes
directly attributable to the expansion.
D. The Legislature shall define the term “manufacturing
facility” for purposes of the ad valorem tax exemption provided by
this section in order to promote full employment of labor resources
within the state; provided, however, that a manufacturing facility
that qualifies for the ad valorem tax exemption provided by this
section, pursuant to the definition of “manufacturing facility” then
applicable, shall be eligible for the exemption without regard to
subsequent changes in the definition of the term “manufacturing
facility”.

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E. The Legislature shall enact laws to carry out the provisions
of this section and to provide for the reimbursement to common
schools, county governments, cities and towns, emergency medical
services districts, vocational-technical schools, junior colleges,
county health departments and libraries for revenues lost to such
entities as a result of the exemption provided by this section.
F. The assessed valuation of property exempt from taxation by
virtue of this section shall be added to the assessed valuation of
taxable property in computing the limit on indebtedness of political
subdivisions contained in Section 2800.23 of Title 68 of the
Oklahoma Statutes.
G. Pursuant to an affirmative vote of a majority of the
eligible voters of the county at an election for such purpose which
may be called by the county commissioners of each county, after the
expiration of the period prescribed by this section for the
exemption, a county may retain not to exceed twenty-five percent
(25%) of the increased ad valorem taxes derived from the levy
imposed by the county upon the taxable value of property previously
exempt pursuant to this section. The revenue retained by the county
pursuant to this subsection may be used by the county as an economic
development incentive to attract additional investment which will
result in additional employment in the county. Only ad valorem tax
revenue derived from ten (10) mills of the total ad valorem tax levy
imposed by the county may be used for this purpose. The ad valorem

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tax revenue derived from the levy imposed by any other taxing
jurisdiction shall be apportioned as otherwise required by law. The
provisions of this subsection shall be applicable to qualified
manufacturing concerns exempt prior to the adoption of the amendment
contained in this subsection and which become taxable, either by
expiration of the exemption period or for other reasons, on or after
the date as of which the provisions of this subsection become law
and to qualified manufacturing concerns which are exempt for the
first time on or after the date of the adoption of the amendment
contained in this subsection and which subsequently become taxable.
Section 2800.4. The Legislature may authorize county and
municipal corporations to levy and collect assessments for local
improvements upon property benefited thereby, homesteads included,
without regard to a cash valuation.
Section 2800.5. A. Except as otherwise provided in Section
2800.1 et seq. of Title 68 of the Oklahoma Statutes, beginning
January 1, 1997, all property which may be taxed ad valorem shall be
assessed for taxation as follows:
1. Tangible personal property shall not be assessed for
taxation at less than ten percent (10%) nor more than fifteen
percent (15%) of its fair cash value, estimated at the price it
would bring at a fair voluntary sale;
2. Real property shall not be assessed for ad valorem taxation
at a value less than eleven percent (11%) nor greater than thirteen

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and one-half percent (13.5%) of its fair cash value for the highest
and best use for which such property was actually used, or was
previously classified for use, during the calendar year next
preceding the first day of January on which the assessment is made.
The transfer of property without a change in its use classification
shall not require a reassessment based exclusively upon the sale
value of such property. In connection with the foregoing, the
Legislature shall be empowered to enact laws defining
classifications of use for the purpose of applying standards to
facilitate uniform assessment procedures in this state; and
3. All other property which is assessed by the State Board of
Equalization shall be assessed for ad valorem taxation at the
percentage of its fair cash value, estimated at the price it would
bring at a fair voluntary sale, at which it was assessed on January
1, 1996.
B. Beginning January 1, 1997, the percentage at which real or
tangible personal property is assessed within a county shall not be
increased except upon approval by a majority of the registered
voters of the county, voting at an election called for that purpose
by a majority of the county commissioners, or upon a petition
initiated by not less than ten percent (10%) of the registered
voters of the county based on the total number of votes cast at the
last general election for the county office receiving the highest
number of votes at the election. In no event shall the percentage

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be increased by more than one percentage point per year or increase
in excess of the limitations set forth in paragraphs 1 and 2 of
subsection A of this section. The percentage at which real or
tangible personal property is assessed within a county may be
decreased, within the limitations set forth in paragraphs 1 and 2 of
subsection A of this section, without approval of the voters of the
county.
C. Any officer or other person authorized to assess values or
subjects for taxation, who shall commit any willful error in the
performance of the duties of the office, shall be deemed guilty of
malfeasance, and upon conviction thereof shall forfeit the office
and be otherwise punished as may be provided by law.
Section 2800.6. A. If a county approves an exemption of
household goods of the heads of families and livestock employed in
support of the family from taxation pursuant to the provisions of
subsection B of Section 2800.2 of Title 68 of the Oklahoma Statutes,
the millage rate levied against the net taxable valuation of all
property of each taxing jurisdiction located within such county
levying ad valorem taxes for a general fund or a building fund shall
be adjusted pursuant to the provisions of subsection B of this
section to compensate for the potential loss of revenue to the
taxing jurisdiction directly attributable to the exemption of all
such property. For purposes of this section, “taxing jurisdiction”
shall include, but not be limited to, counties, cities, towns,

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common school districts, vocational-technical school districts, and
any other unit of government authorized to collect ad valorem taxes
from millage levied against the taxable value of property.
B. The adjusted millage rate for a general fund or building
fund of each taxing jurisdiction located within a county which
exempts household goods of the heads of families and livestock
employed in support of the family from ad valorem taxation pursuant
to the provisions of subsection B of Section 2800.2 of Title 68 of
the Oklahoma Statutes shall be computed, for each taxing
jurisdiction, by dividing the net taxable valuation of all property
for the year preceding the year in which the exemption of such
property becomes effective by the difference between the net taxable
valuation of all property for the year preceding the year in which
the exemption of such property becomes effective and the net taxable
valuation of the household goods of the heads of families and
livestock employed in support of the family for the year preceding
the year in which the exemption of such property becomes effective.
The resulting quotient shall be the millage adjustment factor, and
shall be multiplied by the millage rate which would otherwise have
been applied for the year in which the exemption of such property
becomes effective to derive the adjusted millage rate, which shall
be levied against the net taxable valuation of all property, other
than the exempt property, within the jurisdiction for the year in
which the exemption of household goods of the heads of families and

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livestock employed in support of the family becomes effective;
provided, such adjusted millage rate may be increased or decreased
in the manner provided by the provisions of Section 2800.1 et seq.
of Title 68 of the Oklahoma Statutes.
C. If a county approves an exemption of household goods of the
heads of families and livestock employed in support of the family
from ad valorem taxation pursuant to the provisions of subsection B
of Section 2800.2 of Title 68 of the Oklahoma Statutes, the maximum
allowable millage for any millage levied by any taxing jurisdiction
located within such county for a general fund or building fund, as
prescribed by Sections 2800.12, 2800.13, 2800.14, 2800.15, 2800.16,
2800.17, 2800.18, 2800.19, and 2800.24 of Title 68 of the Oklahoma
Statutes or as otherwise authorized by Section 36 of Article V of
the Oklahoma Constitution, shall be adjusted by multiplying such
millage by the millage adjustment factor as specified in subsection
B of this section. The resulting product shall be the adjusted
maximum allowable millage for that particular millage levied by such
taxing jurisdiction for a general fund or building fund.
D. If approved by the people, this section will become
effective January 1, 1993.
Section 2800.7. A. Despite any provision to the contrary, on
and after January 1, 2013, the fair cash value of any parcel of
locally assessed real property shall not increase by more than five
percent (5%) in any taxable year; provided, if such property

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qualified for a homestead exemption or is classified as agricultural
land, any increase to the fair cash value of such locally assessed
real property in a taxable year shall be limited to three percent
(3%). The provisions of this section shall not apply in any year
when title to the property is transferred, changed, or conveyed to
another person or when improvements have been made to the property.
If title to the property is transferred, changed, or conveyed to
another person, the property shall be assessed for that year based
on the fair cash value as set forth in Section 2800.5 of Title 68 of
the Oklahoma Statutes. If any improvements are made to the
property, the increased value to the property as a result of the
improvement shall be assessed for that year based on the fair cash
value as set forth in Section 2800.5 of Title 68 of the Oklahoma
Statutes. The provisions of this section shall not apply to any
personal property which may be taxed ad valorem or any property
which may be valued or assessed by the State Board of Equalization.
B. The Legislature shall enact any laws necessary to implement
the provisions of this section.
Section 2800.8. A. Despite any provision to the contrary,
beginning January 1, 2005 and ending December 31, 2026, the fair
cash value, as determined by law, on each homestead of an individual
head of household whose gross household income from all sources for
the preceding calendar year did not exceed an amount as provided in
subsection B of this section, and which individual head of household

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is sixty-five (65) years of age or older, shall not exceed the fair
cash value placed upon the property during the first year in which
the individual head of household was sixty-five (65) years of age or
older and had gross household income from all sources which did not
exceed an amount as provided in subsection B of this section.
Subject to the limitations of this section, the fair cash value
shall not exceed such amount as long as the individual head of
household who is sixty-five (65) years of age or older owns and
occupies the property and as long as the gross household income from
all sources does not exceed an amount as provided in subsection B of
this section. If any improvements are made to the property, the
fair cash value of the improvements shall be assessed in accordance
with law by the county assessor and added to the assessed value of
the property. Once the fair cash value of the improvements has been
added to the fair cash value of the property, the total fair cash
value shall not exceed the revised valuation of the property so long
as the individual head of household who is sixty-five (65) years of
age or older owns and occupies the property and so long as the gross
household income from all sources does not exceed an amount as
provided in subsection B of this section. For any individual head
of household who is sixty-five (65) years of age or older prior to
January 1, 1997, and has gross household income from all sources of
Twenty-five Thousand Dollars ($25,000.00) or less in calendar year
1996, the fair cash value of the real property shall be the fair

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cash value placed upon the property on January 1, 1997. Until
December 31, 2026, if the individual head of household ceases to own
and occupy the property or if the gross household income from all
sources exceeds an amount as provided in subsection B of this
section, the fair cash value of the property shall be determined as
if the provisions of Section 2800.5 of Title 68 of the Oklahoma
Statutes or any other provisions relating to a limitation on the
fair cash value of locally assessed real property had been in effect
during the time the property was valued pursuant to the provisions
of this section.
B. The income threshold for the gross household income from all
sources for an individual head of household under this section shall
not exceed the amount determined by the United States Department of
Housing and Urban Development to be the estimated median income for
the preceding year for the county or metropolitan statistical area
which includes such county. The Oklahoma Tax Commission shall
provide such information to each county assessor each year as soon
as such information becomes available.
C. Despite any provision to the contrary, beginning January 1,
2027, the fair cash value, as determined by law, on each homestead
of an individual head of household shall not exceed the fair cash
value placed upon the property during the first year in which the
homestead was claimed or the fair cash value placed upon the
homestead property in tax year 2026, whichever occurs later.

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Subject to the limitations of this section, the fair cash value
shall not exceed such amount as long as the individual head of
household owns and occupies the property. Provided, if any
improvements are made to the property, the fair cash value of the
improvements shall be assessed in accordance with law by the county
assessor and added to the assessed value of the property. Once the
fair cash value of the improvements has been added to the fair cash
value of the property, the total fair cash value shall not exceed
the revised valuation of the property so long as the individual head
of household owns and occupies the property.
D. 1. Despite any provision to the contrary, beginning January
1, 2027, each individual head of household who is sixty-five (65)
years of age or older shall be entitled to claim an exemption for
the full amount of the fair cash value of the homestead. Provided,
homesteads used as collateral for any mortgage, line of credit,
note, or other form of debt shall not qualify.
2. In order to be eligible for the exemption authorized by this
subsection, the individual shall be required to prove residency
within this state and must have previously qualified for the
homestead exemption authorized by law or be eligible for the
homestead exemption pursuant to law.
3. If a homestead otherwise eligible for the exemption
authorized by this subsection is transferred on or after January 1
of a calendar year, another homestead property acquired by the

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qualifying head of household shall be exempt to the same extent as
the homestead property previously owned by such person or persons
for the year during which the new homestead is acquired and, subject
to the requirements of this section, for each year thereafter,
provided the head of household meets the requirements of paragraph 1
of this subsection.
4. If a homestead exempted pursuant to this subsection no
longer complies with the requirements of paragraph 1 of this
subsection, the fair cash value of the property shall be determined
as if the provisions of Section 2800.5 of Title 68 of the Oklahoma
Statutes or any other provisions relating to a limitation on the
fair cash value of locally assessed real property had been in effect
during the time the property was valued pursuant to the provisions
of this section.
Section 2800.9. A. Despite any provision to the contrary,
beginning January 1, 2009, each head of household who has been
honorably discharged from active service in any branch of the Armed
Forces of the United States or Oklahoma National Guard and who has
been certified by the United States Department of Veterans Affairs
or its successor to have a one-hundred-percent (100%) permanent
disability sustained through military action or accident or
resulting from disease contracted while in such active service or
the surviving spouse of such head of household shall be entitled to
claim an exemption for the full amount of all household personal

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property which is subject to ad valorem taxation and which is not
subject to any form of taxation in lieu of ad valorem taxation.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be required to prove residency within
this state.
C. The Legislature shall be authorized to enact such laws as
may be necessary in order to implement the exemption provided by
this section; however, the exemption amount shall not be subject to
modification by such enactments and shall be for the full amount of
the valuation of any household personal property as otherwise
prescribed by this section.
Section 2800.10. A. Despite any provision to the contrary,
beginning January 1, 2006, each head of household who has been
honorably discharged from active service in any branch of the Armed
Forces of the United States or Oklahoma National Guard and who has
been certified by the United States Department of Veterans Affairs
or its successor to have a one hundred percent (100%) permanent
disability sustained through military action or accident or
resulting from disease contracted while in such active service or
the surviving spouse of such head of household shall be entitled to
claim an exemption for the full amount of the fair cash value of the
homestead.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be required to prove residency within

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this state and must have previously qualified for the homestead
exemption authorized by law or be eligible for the homestead
exemption pursuant to law.
C. If a homestead otherwise eligible for the exemption
authorized by this section is transferred on or after January 1 of a
calendar year, another homestead property acquired by the qualifying
head of household or by the surviving spouse of such qualifying head
of household shall be exempt to the same extent as the homestead
property previously owned by such person or persons for the year
during which the new homestead is acquired and, subject to the
requirements of this section, for each year thereafter.
Section 2800.11. A. Despite any provision to the contrary, and
except as otherwise provided by subsection D of this section,
beginning January 1, 2015, the surviving spouse of the head of
household who is determined by the United States Department of
Defense or any branch of the United States military to have died
while in the line of duty shall be entitled to claim an exemption
for the full amount of the fair cash value of the homestead until
such surviving spouse remarries.
B. In order to be eligible for the exemption authorized by this
section, the surviving spouse shall be required to prove residency
within this state and must have previously qualified for the
homestead exemption authorized by law or be eligible for the
homestead exemption pursuant to law.

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C. If a homestead otherwise eligible for the exemption
authorized by this section is transferred on or after January 1 of a
calendar year, another homestead property acquired by the surviving
spouse shall be exempt to the same extent as the homestead property
previously owned by such person for the year during which the new
homestead is acquired and, subject to the requirements of this
section, for each year thereafter.
D. The provisions of this section shall be applicable for the
2014 calendar year with respect to an existing homestead property
owned by the surviving spouse of a person previously determined to
have died while in the line of duty by the United States Department
of Defense or applicable branch of the United States military.
Section 2800.12. A. Except as herein otherwise provided, the
total taxes for all purposes on an ad valorem basis shall not
exceed, in any taxable year, fifteen (15) mills on the dollar, no
less than five (5) mills of which is hereby apportioned for school
district purposes, the remainder to be apportioned between county,
city, town and school district, by the County Excise Board, until
such time as a regular apportionment thereof is otherwise provided
for by the Legislature.
No ad valorem tax shall be levied for State purposes, nor shall
any part of the proceeds of any ad valorem tax levy upon any kind of
property in this State be used for State purposes.

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B. A tax of four (4) mills on the dollar valuation of all
taxable property in the county shall be levied annually in each
county of the State for school purposes and, until otherwise
provided by law, the proceeds thereof shall be apportioned to the
school districts of the county by the County Treasurer on the basis
of the legal average daily attendance for the preceding school year
as certified by the State Board of Education. Provided that in case
a school district lies in more than one county, such district shall
be deemed a school district of the county having the greater part of
the area comprising such district, unless otherwise provided by law,
and shall be entitled to participate in the proceeds of such tax on
the same basis as districts lying wholly within such county but
revenue from such tax on the assessed valuation of the district in
other counties shall, when collected, be transmitted to the County
Treasurer of such county having the greater part of the area
comprising the district, unless otherwise provided by law, and be
apportioned as hereinbefore provided for the proceeds of such tax on
the assessed valuation of such county. Not to exceed seventy-five
per centum (75%) of the amount received by a school district from
the proceeds of such county levy in any year shall be required to
finance the State guaranteed program of such district.
C. Upon certification of a need therefor by the board of
education of any school district, an additional tax of not to exceed
fifteen (15) mills on the dollar valuation of all taxable property

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in the district shall be levied for the benefit of the schools of
such district.
D. In addition to the levies hereinbefore authorized, any
school district may make an emergency levy for the benefit of the
schools of such district, in an amount not to exceed five (5) mills
on the dollar valuation of the taxable property in such district
when approved by a majority of the electors of the district voting
on the question at an election called for such purpose. This
emergency levy shall provide only sufficient additional revenue to
meet the needs of the district each fiscal year as determined by the
board of such district and must be approved by a majority of the
electors voting on such question at such an election for each fiscal
year.
E. In addition to the levies hereinbefore authorized, any
school district may make a local support levy for the benefit of the
schools of such district, in an amount not to exceed ten (10) mills
on the dollar valuation of the taxable property in such district,
when approved by a majority of the ad valorem taxpaying voters
voting on such question at an election for each fiscal year called
for such purposes. This local support levy shall provide only
sufficient additional revenue to meet the needs of the district for
each such fiscal year as determined by the board of such district;
provided, an elector desiring to vote upon such local support levy
must present an ad valorem tax receipt for the year immediately

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preceding before being issued a ballot, or sign a sworn affidavit
certifying the fact of such payment.
F. A school district may upon approval by a majority of the
electors of the district voting on the question make the ad valorem
levy for emergency levy and local support levy under subsections D
and E of this section permanent. If the question is approved, the
levies, in the amount approved as required by this section, shall be
made each fiscal year thereafter until such time as a majority of
the electors of the district voting on the question rescind the
making of the levy permanent. An election on such question shall be
held at such time as a petition is signed by ten percent (10%) of
the school district electors or a recommendation by the board of
education of the school district is made asking that the levies be
made each fiscal year.
G. The amount of revenue from school district ad valorem taxes
levied under subsections A and C of this section which any school
district may be required to use to finance its State guaranteed
program shall not be in excess of its share, based upon its relative
taxpaying ability as may be defined by law, of an amount equivalent
to the net proceeds from a fifteen (15) mill tax levy on the
aggregate net assessed valuation of the State; but until such
relative taxpaying ability is defined by the Legislature, the amount
of revenue from such taxes which any school district may be required
to use to finance its state guaranteed program shall not be in

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excess of the net proceeds from an ad valorem tax levy of fifteen
(15) mills on the dollar net assessed valuation of the district. No
part of the proceeds from any ad valorem levy for emergency levy and
local support levy under subsections D and E of this section shall
be required to finance the state guaranteed program of such
district.
H. Nothing in the amendments to Section 2801 et seq. of Title
68 of the Oklahoma Statutes shall be construed to amend, alter or
supersede the present application of Sections 2800.25 and 2800.26 of
Title 68 of the Oklahoma Statutes.
Section 2800.13. For the purpose of maintaining or aiding in
maintaining a department of health within any county of this state,
an additional levy not to exceed two and one-half (2.5) mills on the
dollar of the assessed valuation of the county may be levied
annually, when such levy is approved by a majority of the qualified
ad valorem tax paying voters of the county, voting on the question
at an election called for such purpose by the Board of County
Commissioners, or by initiative petition by voters of a county. A
maximum levy of two and one-half (2.5) mills may be made for such
purpose after such approval until repealed by a majority of the
qualified ad valorem tax paying voters of the county, voting on the
question at an election called for such purpose by the Board of
County Commissioners, or by initiative petition by voters of a
county. Such department of health may be maintained jointly or in

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conjunction with one or more counties, cities, towns or school
districts, or any combination thereof, and shall be maintained as
now or hereafter provided by law. Nothing herein shall prohibit
other levies or the use of other public funds for such department of
health.
Section 2800.14. A. Technology center school districts for
technology center schools may be established and a levy of not to
exceed five (5) mills on the dollar valuation of the taxable
property in any technology center school district so established may
be made annually, for the district, when the levy is approved by a
majority of the electors of the technology center school district,
voting on the question at an election called for that purpose. The
levy shall be in addition to all other levies authorized by this
Constitution, and when approved, shall be made each fiscal year
thereafter until repealed by a majority of the electors of the
technology center school district, voting on the question at an
election called for that purpose.
B. Any technology center school district so established shall
be considered as a school district for the purposes of Sections
2800.17 and 2800.23 of Title 68 of the Oklahoma Statutes. The
administrative control and direction of the technology center school
district shall be vested in a school board which shall be
constituted and empowered as provided for by law for school boards
of independent school districts.

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C. Provisions of other subsections of this section
notwithstanding, in any case where a college technology center
school district recognized pursuant to Section 4423 of Title 70 of
the Oklahoma Statutes and established by vote of the people after
December 31, 1968, overlaps and includes territory which is included
within the district of a technology center school established as
prescribed by the State Board of Career and Technology Education
pursuant to Section 14-108 of Title 70 of the Oklahoma Statutes,
except as otherwise provided in this section, only the levies made
by the college technology center school district shall be applied to
the overlap territory. Incentive levies may be applied to the
overlap area by either the college technology center school district
or technology center school district and revenues from the overlap
area collected pursuant to any incentive levy so made shall be
apportioned one-half (1/2) to the college technology center school
district making the levy and one-half (1/2) to the overlapped
technology center school district. Only one district shall make an
incentive levy in the overlap territory during any given period. In
any case where a college technology center school district
recognized pursuant to Section 4420 or 4420.1 of Title 70 of the
Oklahoma Statutes overlaps and includes territory which is included
within the district of a technology center school established as
prescribed by the State Board of Career and Technology Education
pursuant to Section 14-108 of Title 70 of the Oklahoma Statutes,

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such overlap territory shall be subject to all levies of both kinds
of districts that are approved by a majority of the electors.
D. Provisions of other subsections of this section
notwithstanding, in any case where a college technology center
school district recognized pursuant to Section 4423 of Title 70 of
the Oklahoma Statutes and established by vote of the people after
December 31, 1968, but before July 1, 2012, overlaps and includes
territory which is included within the district of a technology
center school established as prescribed by the State Board of Career
and Technology Education pursuant to Section 14-108 of Title 70 of
the Oklahoma Statutes, except as otherwise provided in this section,
the building fund levy made pursuant to Section 2800.17 of Title 68
of the Oklahoma Statutes may be applied to the overlap area by
either the college technology center school district or technology
center school district and revenues from the overlap area collected
pursuant to any building fund levy so made shall be apportioned one-
half (1/2) to the college technology center school district making
the levy and one-half (1/2) to the overlapped technology center
school district. Only one district shall make a building fund levy
in the overlap territory during any given time period.
E. In addition to any other levies authorized by this section,
a technology center school district may make a local incentive levy
for the benefit of the technology center school district in an
amount not to exceed five (5) mills on the dollar valuation of the

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taxable property in the technology center school district when
approved by a majority of those registered voters of the technology
center school district voting on the question at an election called
for that purpose. Except as otherwise provided, this levy, when
approved, shall be made each fiscal year thereafter until repealed
by a majority of the electors of the technology center school
district voting on the question at an election called for that
purpose. A technology center school district which has previously
failed to approve a local incentive levy at two consecutive
elections held between January 1, 1994, and May 31, 1994, may make a
local incentive levy for the benefit of the technology center school
district only if approved by a majority of the registered voters of
the technology center school district voting on the question at an
election for each fiscal year. If a majority of voters approve the
local incentive levy for three (3) consecutive years, the levy
approved on the third year shall be made each fiscal year thereafter
until repealed by a majority of the electors of the technology
center school district voting on the question at an election called
for that purpose.
F. Upon the establishment of technology center school
districts, the districts are authorized to become indebted separate
and apart from the indebtedness of any school district included in
the technology center school district up to five percent (5%) of the
net valuation of taxable property within the technology center

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school district for capital improvements, including purchasing sites
and constructing, purchasing, improving, and equipping real property
and buildings when the indebtedness is approved by a majority of the
electors of the technology center school district voting on the
question in an election called for that purpose.
G. Until otherwise provided for by law, technology center
school districts and the government of technology center school
districts shall be established in accordance with criteria and
procedures prescribed by the State Board of Career and Technology
Education.
H. The Legislature may alter, amend, delete, or add to the
provisions of this section by law.
Section 2800.15. A. The board of county commissioners, or
boards if more than one county is involved, may call a special
election to determine whether or not an ambulance service district
shall be formed. An election shall also be called by the board or
boards involved upon petition signed by not less than ten percent
(10%) of the registered voters of the area affected. The area may
embrace a county, a part thereof, or more than one county or parts
thereof, and in the event the area covers only a part or parts of
one or more counties, the area must follow school district boundary
lines. All registered voters in such area shall be entitled to
vote, as to whether or not such district shall be formed, and at the
same time and in the same question authorize a tax levy not to

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exceed three (3) mills for the purpose of providing funds for the
purpose of support, organization, operation, and maintenance of
district ambulance services, known as emergency medical service
districts and hereinafter referred to as “districts.” If the
formation of the district and the mill levy is approved by a
majority of the votes cast, a special annual recurring ad valorem
tax levy of not more than three (3) mills on the dollar of the
assessed valuation of all taxable property in the district shall be
levied. The number of mills shall be set forth in the election
proclamation, and may be increased in a later election, not to
exceed a total levy of three (3) mills. This special levy shall be
in addition to all other levies and when authorized shall be made
each fiscal year thereafter.
Each district which is herein authorized, or established, shall
have a board of trustees composed of not less than five members.
Such trustees shall be chosen jointly by the board or boards of
county commissioners, provided that such membership shall be
composed of not less than one individual from each county or part
thereof which is included in such district.
Original members of the board of trustees shall hold office, as
follows: At the first meeting of such board, board members shall
draw lots to determine each trustee’s original length of term in
office. The number of lots to be provided shall be equal to the
number of original members of the board, and lots shall be numbered

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sequentially from one through five, with lots in excess of the fifth
lot being also numbered sequentially from one through five until all
lots are numbered. Each original member or members added by an
expansion area of the board shall hold office for the number of
years indicated on his or her lot. Each year, as necessary, the
board or boards of county commissioners shall appoint successors to
such members of the board of trustees whose terms have expired, and
such subsequent appointments shall be for terms of five (5) years.
Such board of trustees shall have the power and duty to
promulgate and adopt such rules, procedures and contract provisions
necessary to carry out the purposes and objectives of these
provisions, and shall individually post such bond as required by the
county commissioners, which shall not be less than Ten Thousand
Dollars ($10,000.00).
The district board of trustees shall have the additional powers
to hire a manager and appropriate personnel, contract, organize,
maintain or otherwise operate the emergency medical services within
such district and such additional powers as may be authorized by the
Legislature.
B. Any district board of trustees may issue bonds, if approved
by a majority vote at a special election for such purpose. All
registered voters within the designated district shall have the
right to vote in such election. Such bonds shall be issued for the

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purpose of acquiring emergency vehicles and other equipment and
maintaining and housing the same.
C. The bonds authorized above shall not bear interest at a
greater rate than that authorized by statute for the issuance of
city municipal bonds. Such bonds shall be sold only at public sale
after twenty (20) days of advertisement in a newspaper for
publication of legal notices with circulation in the district. Any
district may refund its bonds as is now provided by law for
refunding municipal bonds.
D. Any district board of trustees, upon issuing bonds as
authorized in subsection B of this section, shall levy a special
annual ad valorem tax upon the property within the district, payable
annually, in a total amount not to exceed three (3) mills on the
dollar, on the real and personal taxable property in such district,
for the payment of principal and interest on outstanding bonds,
until same are paid. However, the trustees may, from time to time,
suspend the collection of such annual levy when not required for the
payment of the bonds. In no event shall the real and personal
taxable property in any city or town be subject to a special tax in
excess of three (3) mills for the payment of bonds issued hereunder.
E. There may also be pledged to the payment of principal and
interest of the bonds herein authorized to be issued:
1. Any net proceeds from operation of the district that the
board of trustees of the district shall deem not necessary to the

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future operation and maintenance of such emergency medical service;
or
2. Any monies available from other funds of the district not
otherwise obligated.
F. Bonds shall be issued for designated sums with serial
numbers thereon and maturing annually after three (3) years from
date of issue. All bonds and interest thereon shall be paid upon
maturity and no bonds shall be issued for a period longer than
thirty (30) years. Any district board of trustees may in its
discretion schedule the payment of principal over the thirty-year
period so that when interest is added there will be approximately
level annual payments of principal and interest.
G. In the event the mill levy as set forth in the original
election proclamation is less than three (3) mills, the board of
trustees may request the county commissioners to call a subsequent
election to consider increasing the mill levy; provided, however,
the total levy authorized by subsection A of this section shall not
exceed three (3) mills.
H. The board of trustees of any district shall have
jurisdiction over the sale or refunding of any bonds issued by the
district and shall be responsible for the economical expenditure of
the funds derived from the bonds.
I. Such districts shall be empowered to charge fees for
services, and accept gifts, funds, or grants from sources other than

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the mill levy, which shall be used and accounted for in a like
manner. Persons served outside the district shall be charged an
amount equal to the actual costs for the service, not taking into
account any income the district receives from millage or sources
within the district. The board of trustees shall have legal
authority to bring suits necessary to collect accounts owed and to
sue and defend as necessary for the protection of the board. The
State Auditor and Inspector shall conduct an annual audit of the
operations of such districts.
J. Any emergency medical service district may expand to include
other counties or parts thereof, provided that an election is called
by the county commissioners whose county or counties, or parts
thereof, are to be added to in the established district; and
provided further, that the county commissioners in the original
district concur in the calling of such election. The proposed
expansion area shall only be added to the original district if
approved separately by a majority vote, by the voters in both the
original district and in the expansion area, at an election called
for that purpose. The county in which the expansion area is located
shall have not less than one member on the board of trustees.
Appropriate millage or other approved method of financial support
shall be levied in the expansion area, when such area is added to
the original district which millage shall be levied at the rate used

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to cover operational costs and outstanding bonded indebtedness as
provided in subsections D and E of this section.
K. Any county or parts thereof may withdraw from a district
provided that an election is called by the county commissioners of
the county whose county or parts thereof is to be withdrawn from the
district. The county or parts thereof shall be withdrawn from the
district if approved by a majority vote of the voters in the county
at an election called for such purpose. If the county commissioners
are presented a petition signed by not less than twenty percent
(20%) of all registered voters in the county, the county
commissioners shall call an election. The petition for an election
for a county or parts thereof to withdraw from a district and the
ballot shall provide for the payment of any debt for operational
costs and outstanding bonded indebtedness in proportional shares,
for which the county or parts thereof would be responsible as a
result of the membership of the county or parts thereof in the
district.
L. Any district may be dissolved, or the millage levy changed,
by a majority vote of the registered voters voting at an election
called for that purpose by the county commissioners of each county
or part thereof included within the district; provided that such an
election shall not be called unless either three-fifths (3/5) of the
trustees of such district request the county commissioners to call
such an election, or the respective county commissioners are

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presented a petition signed by not less than twenty percent (20%) of
all registered voters in the district.
M. In the event a district is dissolved, any mill levy used to
support, organize, operate and maintain the emergency medical
service district shall cease, provided that such mill levy shall not
cease until all outstanding emergency medical service bonds of that
district are retired and all other debts incurred by the emergency
medical service district have been satisfied.
N. All elections called under the provisions hereof shall be
conducted by the county election board or boards of each county or
counties involved, upon receipt of an election proclamation, issued
by a majority of the board or boards of county commissioners in the
area affected. In the event more than one county is involved, the
proclamation must be a joint proclamation from a majority of the
board of county commissioners of each county involved. The
proclamation shall be published in one issue of a newspaper of
general circulation in each county involved in the area affected at
least ten (10) days prior to the election, and the proclamation
shall set forth the purpose of the election, and the date thereof.
The county election board or boards shall certify the results of an
election to the board or boards issuing such proclamation.
O. The board of any district shall have capacity to sue and be
sued. Provided, however, the board shall enjoy immunity from civil
suit for actions or omissions arising from the operation of the

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district, so long as, and to the same extent as, municipalities and
counties within this state enjoy such immunity.
P. In lieu of proceeding to establish a district as outlined
hereinabove through the county commissioners, the governing body of
any incorporated city or town may proceed to form a district, join
an existing district or join with other incorporated cities or towns
in forming a district. In such case, the governing body shall be
considered as being substituted as to the powers and duties of such
county commissioners as set forth hereinabove; provided, further,
such city or town shall be considered as being substituted as to the
powers and duties of a district formed, as set forth hereinabove.
All rights, duties, privileges and obligations of the residents and
voters in such city or town shall be the same as those outlined for
the district as set forth above.
Section 2800.16. A. The board of county commissioners of any
county may call a special election to determine whether or not the
board shall provide solid waste management services for the county.
An election shall also be called by the board upon petition signed
by not less than ten percent (10%) of the registered voters of the
county. All registered voters in such county shall be entitled to
vote, as to whether or not such services shall be provided, and at
the same time and in the same question authorize a tax levy of not
to exceed three (3) mills for the purpose of providing funds for the
purpose of support, organization, operation, and maintenance of such

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services. If the provision of the services and the mill levy is
approved by a majority of the votes cast, a special annual recurring
ad valorem tax levy of not more than three (3) mills on the dollar
of the assessed valuation of all taxable property in the county
shall be levied. The number of mills shall be set forth in the
election proclamation, and may be increased in a later election, not
to exceed a total levy of three (3) mills. This special levy shall
be in addition to all other levies and when authorized shall be made
each fiscal year thereafter.
B. Upon passage of the question, the board of county
commissioners shall provide solid waste management services for
county residents and businesses. The board may provide for one or
more disposal facilities and for solid waste collection services.
The board may purchase landfill sites, construct and operate
landfills and transfer stations and other solid waste disposal and
handling facilities. The board shall provide a solid waste disposal
and collection system for the county, using the funds available from
the millage levy and any service charges the board may assess. The
board may purchase, operate, and maintain vehicles for curbside or
roadside solid waste collection. In rural areas where curbside
collection services may not be economically feasible, the board may
construct and operate transfer stations for areawide collection and
transfer of solid waste to ultimate disposal sites.

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C. The board of county commissioners of a county in which the
question has passed shall have the power and duty to promulgate and
adopt such rules, procedures, and contract provisions necessary to
implement the purposes and objectives of this section. The board of
county commissioners shall have the additional powers to hire a
manager and appropriate personnel, contract, organize, maintain, or
otherwise operate the solid waste management services within the
county and such additional powers as may be authorized by the
Legislature.
D. Two or more counties in which the question has passed may
enter into agreements with each other to provide solid waste
management services in all counties involved in the most economical
fashion, including agreements to provide collection and disposal
services for each other where areas in one county may be more
economically served by facilities located in another county.
E. In addition to other powers provided for pursuant to the
provisions of this section, the board of county commissioners of any
county in which the question has passed may issue bonds, if approved
by a majority vote at a special election for such purpose. All
registered voters within the county shall have the right to vote in
the election. Such bonds may be issued for the purpose of:
1. Acquiring vehicles, equipment, and other necessary items;
2. Purchasing landfill sites;

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3. Constructing landfills, transfer stations, or other
facilities for solid waste management, disposal, and recycling; and
4. Operating and maintaining all of the above listed items.
Landfill sites, equipment, and other items, no longer needed,
shall be disposed of as provided for by law for the sale of county-
owned property.
F. The bonds authorized, pursuant to the provisions of
subsection E of this section shall not bear interest at a greater
rate than that authorized by statute for the issuance of city
municipal bonds. Such bonds shall be sold only at public sale after
twenty (20) days of advertisement in a newspaper of general
circulation in the county. Any county may refund its bonds as is
now provided by law for refunding municipal bonds.
G. Any board of county commissioners, upon issuing bonds as
authorized in subsection E of this section, shall levy a special
annual ad valorem tax upon the property within the county, payable
annually, in a total amount not to exceed three (3) mills on the
dollar, on the real and personal taxable property in such county,
for the payment of principal and interest on outstanding bonds,
until same are paid. However, the board may suspend, from time to
time, the collection of such annual levy when not required for the
payment of the bonds.
H. There may also be pledged to the payment of principal and
interest of the bonds authorized to be issued:

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1. Any net proceeds from operation of the county solid waste
management services that the board of county commissioners shall
deem not necessary to the future operation, maintenance, or closure
of the solid waste management services and facilities; or
2. Any monies available from other funds of the county not
otherwise obligated.
I. Bonds shall be issued for designated sums with interest
payable semiannually and with the principal maturing annually
beginning not more than three (3) years from date of issue. All
bonds and interest thereon shall be paid upon maturity and no bonds
shall be issued for a period longer than thirty (30) years. Any
board of county commissioners may in its discretion schedule the
payment of principal over the period of maturity of the bond issue,
so that when interest is added there will be approximately level
annual payments of principal and interest.
J. In the event the mill levy as provided for in the original
election proclamation is less than three (3) mills, the board of
county commissioners may call a subsequent election to consider
increasing the mill levy; provided, however, the total levy
authorized by subsection A of this section shall not exceed three
(3) mills.
K. The board of county commissioners shall have jurisdiction
over the sale or refunding of any bonds issued by the county

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pursuant to the provisions hereof, and shall be responsible for the
economical expenditure of the funds derived from the bonds.
L. The board of county commissioners shall be empowered to
charge fees for services, and accept gifts, funds, or grants from
sources other than the mill levy, which shall be used and accounted
for in a like manner. Persons served outside the county shall be
charged an amount equal to the actual costs for providing the
service, not taking into account any income the county receives from
millage or sources within the county. The board shall have legal
authority to bring such suits necessary to collect accounts owed and
to sue and defend as necessary for the protection of the board. The
State Auditor and Inspector shall conduct an annual audit of the
solid waste management operations of such counties.
M. Any county may cease providing solid waste management
services, or cause the millage levy authorized by subsection G of
this section to be changed, by a majority vote of the registered
voters voting at an election called for that purpose by the board of
county commissioners. Such an election shall not be called unless
either two-thirds (2/3) of the board members vote to call such an
election, or the board is presented a petition signed by not less
than twenty percent (20%) of all registered voters in the county.
N. If a county ceases to provide solid waste management
services, any mill levy used to support, organize, operate and
maintain the services and facilities shall cease, provided that such

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mill levy shall not cease until all outstanding solid waste
management services bonds of that county are retired, all other
debts incurred by the county in providing solid waste management
services have been satisfied, and all facilities have been properly
closed as provided for by law.
O. All elections called pursuant to the provisions of this
section shall be conducted by the county election board of each
county involved, upon receipt of an election proclamation, issued by
the board of county commissioners in the county affected. The
proclamation shall be published in one issue of a newspaper of
general circulation in the county at least ten (10) days prior to
the election. The proclamation shall set forth the purpose of the
election, and the date thereof. The county election board shall
certify the results of the election to the board issuing the
proclamation.
Section 2800.17. A. For the purpose of erecting public
buildings in counties or cities, or for the purpose of raising money
for a building fund for a school district which may be used for
erecting, remodeling, or repairing school buildings, and for
purchasing furniture, the rates of taxation herein limited may be
increased, when the rate of such increase and the purpose for which
it is intended shall have been submitted to a vote of the people,
and a majority of the qualified voters of such county, city, or
school district, voting at such election, shall vote therefor:

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Provided, that such increase shall not exceed five (5) mills on the
dollar of the assessed value of the taxable property in such county,
city, or school district.
B. A school district may, upon approval by a majority of the
electors of the district voting on the question, make the ad valorem
levy for a building fund under subsection A of this section
permanent. If the question is approved, the levy in the amount
approved as required by this section, shall be made each fiscal year
thereafter until such time as a majority of the electors of the
district voting on the question rescind the making of the levy
permanent. An election on such question shall be held at such time
as a petition is signed by ten percent (10%) of the school district
electors or a recommendation by the board of education of the school
district is made asking that the levies be made each fiscal year.
Section 2800.18. A. To provide funds for the purpose of
establishing and maintaining or aiding in establishing and
maintaining public libraries and library services, a special annual
recurring ad valorem tax shall be levied when such levy is approved
by a majority vote of the qualified electors of the county voting on
the question at an election called for that purpose by the Board of
County Commissioners, either upon its own initiative or upon
petition initiated by not less than ten percent (10%) of the
qualified electors of the county based on the total number of votes

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cast at the last general election for the county office receiving
the highest number of votes at such an election.
B. Except as provided in this section, in a county having less
than one hundred fifty thousand (150,000) population, according to
the most recent Federal Decennial Census, the special annual
recurring ad valorem tax levy shall be not less than one (1) mill
nor more than four (4) mills on the dollar of the assessed valuation
of all taxable property in the county. In a county having more than
one hundred fifty thousand (150,000) population or in a multicounty
library system with a county having more than one hundred fifty
thousand (150,000) population, according to the most recent Federal
Decennial Census, the special annual recurring ad valorem tax levy
for each such county shall be not less than one (1) mill nor more
than six (6) mills on the dollar of the assessed valuation of all
taxable property in the county.
C. This special levy shall be in addition to all other levies
and when authorized shall be made each fiscal year thereafter until
such authority shall be cancelled by a majority vote of the
qualified electors of the county voting on the question at an
election called for that purpose by the Board of County
Commissioners upon petition initiated by not less than twenty
percent (20%) of the qualified electors of the county based on the
total number of votes cast at the last general election for the

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county office receiving the highest number of votes at such an
election.
D. The proceeds of such levy shall be used by the county for
creation, development, operation, and maintenance of such public
libraries and library services as are authorized by the Legislature.
Nothing herein shall prohibit other levies for public libraries and
library services or the use of other public funds for such purposes.
All expenditures of the proceeds of such levies shall be made in
accordance with laws heretofore or hereafter enacted concerning such
libraries and library services. The provisions hereof shall be
self-executing.
Section 2800.19. For the purpose of operating and maintaining
municipal-owned hospitals in cities, the rates of taxation herein
limited may be increased, when the rate of such increase and the
purpose of which it is intended shall have been submitted to a vote
of the people, and a majority of the qualified voters of such city,
voting at such election, shall vote therefor: Provided, that such
increase shall not exceed five (5) mills on the dollar of the
assessed value of the taxable property in such city.
Section 2800.20. All taxes collected for the maintenance of the
common schools of this state, and which are levied upon the property
of any railroad company, pipe line company, telegraph company, or
upon the property of any public service corporation which operates
in more than one county in this state, shall be paid into the Common

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School Fund and distributed as are other Common School Funds of this
state.
Section 2800.21. Nothing in this Constitution shall be held, or
construed, to prevent the classification of property for purposes of
taxation; and the valuation of different classes by different means
or methods.
Section 2800.22. No person, firm, corporation, or other legal
entity shall be allowed to file for any ad valorem tax exemption
provided for in Section 2800.1 et seq. of Title 68 of the Oklahoma
Statutes, for any year or years prior to the person, firm,
corporation or legal entity filing their original application for
such exemption with the county assessor. Eligibility for the
applicable exemption shall be established as required by law. The
Legislature may pass any additional laws that may be required to
implement the provisions of this section.
Section 2800.23. A. Except as herein otherwise provided, no
county, city, town, township, school district, or other political
corporation, or subdivision of the state, shall be allowed to become
indebted, in any manner, or for any purpose, to an amount exceeding,
in any year, the income and revenue provided for such year without
the assent of three-fifths of the voters thereof, voting at an
election, to be held for that purpose, nor, in cases requiring such
assent, shall any indebtedness be allowed to be incurred to an
amount, including existing indebtedness, in the aggregate exceeding

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five percent (5%) of the valuation of the taxable property therein,
to be ascertained from the last assessment for state and county
purposes previous to the incurring of such indebtedness: Provided,
that if a school district has an absolute need therefor, such
district may, with the assent of three-fifths of the voters thereof
voting at an election to be held for that purpose, incur
indebtedness to an amount, including existing indebtedness, in the
aggregate exceeding five percent (5%) but not exceeding ten percent
(10%) of the valuation of the taxable property therein, to be
ascertained from the last assessment for state and county purposes
previous to the incurring of such indebtedness, for the purpose of
acquiring or improving school sites, constructing, repairing,
remodeling, or equipping buildings, or acquiring school furniture,
fixtures, or equipment; and such assent to such indebtedness shall
be deemed to be a sufficient showing of such absolute need, unless
otherwise provided by law. Provided further, that if a city or town
has an absolute need therefor, such city or town may, with the
assent of three-fifths of the voters thereof voting at an election
to be held for that purpose, incur indebtedness to an amount,
including existing indebtedness, in the aggregate exceeding five
percent (5%) but not exceeding ten percent (10%) of the valuation of
the taxable property therein, to be ascertained from the last
assessment for state and county purposes previous to the incurring
of such indebtedness, and such assent to such indebtedness shall be

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deemed to be a sufficient showing of such absolute need unless
otherwise provided by law. Provided, further, that any county,
city, town, school district, or other political corporation, or
subdivision of the state, incurring any indebtedness requiring the
assent of the voters as aforesaid, shall, before or at the time of
doing so, provide for the collection of an annual tax sufficient to
pay the interest on such indebtedness as it falls due, and also to
constitute a sinking fund for the payment of the principal thereof
within twenty-five (25) years from the time of contracting the same,
and provided further that nothing in this section shall prevent,
under such conditions and limitations as shall be prescribed by law,
any school district from contracting with:
1. Certificated personnel for periods extending one (1) year
beyond the current fiscal year; or
2. A school superintendent for periods extending more than one
(1) year, but not to exceed three (3) years beyond the current
fiscal year.
B. If a county approves an exemption of household goods of the
heads of families and livestock employed in support of the family
from ad valorem taxation pursuant to the provisions of subsection B
of Section 2800.2 of Title 68 of the Oklahoma Statutes, the
percentage limitations on indebtedness as specified in subsection A
of this section for political subdivisions or political corporations
located in any such county shall be adjusted by multiplying the

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percentage levels specified in subsection A of this section by the
millage adjustment factor as specified in subsection B of Section
2800.6 of Title 68 of the Oklahoma Statutes.
Section 2800.24. A. Any incorporated town and any county may
issue, by and with the consent of the majority of the registered
voters of the municipality or county voting on the question at an
election held for the purpose, bonds in sums provided by such
majority at such election for economic development or community
development purposes, as may be defined by law, within or near the
municipality or county holding the election.
B. Such bonds shall bear interest at a rate as set by law and
shall be sold in a manner prescribed by law.
C. To provide for the payment of all such bonds outstanding,
principal, and interest as they mature, the municipality or county
may:
1. Levy a special tax, payable annually, in a total amount not
to exceed five (5) mills on the dollar, in addition to the legal
rate permitted, on the real and personal taxable property therein;
provided, however, that in no event shall the real and personal
taxable property in any city or town be subject to a special tax in
excess of five (5) mills for bonds issued hereunder;
2. Levy a special sales tax, payable as may be prescribed by
law, in a total amount not to exceed one cent ($0.01) on the dollar,

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in addition to the legal rate permitted, upon the sale of tangible
personal property and services, not otherwise exempted by law;
3. Apportion revenues pursuant to Section 6C of Article X of
the Constitution, in a manner prescribed by law; or
4. Implement any combination of paragraphs 1 through 3 of this
subsection.
Provided, however, that the source or sources of revenue and the
irrevocable pledge thereof shall be set forth in the ballot.
D. Such bonds shall be issued under terms prescribed by law.
E. 1. The governing body of the municipality or the county
commissioners of the county shall exercise jurisdiction over the
sale or exchange of any such bonds voted by the electors at an
election held for that purpose and shall expend economically the
funds so provided.
2. In the expenditure and use of proceeds from the sale of such
bonds, the governing body shall coordinate its industrial
development plans and projects insofar as practicable with similar
plans and projects of local industrial development agencies and the
Oklahoma Industrial Finance Authority, as set forth in Section 33A
of Article X of the Constitution, so as to supplement funds to be
derived from these and other sources, including federal aid
available to economically depressed areas, if any; and to the extent
that federal requirements shall require subordination of liens
securing loans from the Oklahoma Industrial Finance Authority or

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from other sources, as a condition to the obtaining of such federal
aid, the same is hereby approved and authorized.
F. Except as provided in subsection H of this section, election
on the issuance of such bonds shall be held at such time as the
governing body of the municipality may designate by ordinance, or as
the county commissioners of the county may designate by order, which
ordinance or order shall state the sum total of issue, the dates of
maturities thereof, and shall fix the date of election so that it
shall not occur earlier than thirty (30) days after the passage of
the ordinance or the granting of such order. All elections called
pursuant to this section shall be conducted by the appropriate
county election board or boards pursuant to the general election
laws of the state. The election shall be held and conducted, the
vote thereof canvassed, and the result thereof declared under the
law and in the manner now or hereafter provided for municipal
elections when the election is held by a municipality, and in the
manner now or hereafter provided for county elections when the
election is held by a county, so far as the same may be applicable,
except as herein otherwise provided. Notice of the election shall
be given by the mayor of the municipality or by the county
commissioners of the county by advertisement weekly for at least
four times in some newspaper having a bona fide circulation in the
municipality or county, with the last publication to be not less
than ten (10) days prior to the date of such election. Only

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registered voters of the municipality or county shall have a right
to vote at the election. The result of the election shall be
proclaimed by the mayor of the municipality or by the county
commissioners of the county, and the result as proclaimed shall be
conclusive, unless attacked in the courts within thirty (30) days
after the date of such proclamation.
G. The tax levies or revenue apportionment associated with
bonds issued pursuant to this section and the pledge thereof, may
not be revoked during the term of such bonds; provided, however, the
municipality or county may, from time to time, suspend the
collection of such levy or apportioned revenues when not required
for the payment of its bonds.
H. The Legislature may provide by law for the creation of
regional economic development districts, comprised of two or more
municipalities or counties, or a combination of one or more
municipalities and counties, and may specify the terms and
conditions under which the bonds authorized in this section may be
issued by municipalities and counties located within such districts.
The provisions of subsection F of this section shall not apply to
any bonds issued in accordance with this subsection unless such
provisions are made expressly applicable by law.
Section 2800.25. All homesteads as is or may be defined under
the laws of this state for tax exemption purposes, may hereafter be
exempted from all forms of ad valorem taxation by the Legislature;

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provided, that all assessments, levies, encumbrances and other
contract obligations incurred or made prior to the taking effect of
such act of the Legislature shall in no way be affected or impaired
by the exercise of Legislative power as authorized by this section.
Section 2800.26. Any act of the Legislature, which is
authorized by Section 2800.25 of Title 68 of the Oklahoma Statutes
and which provides that homesteads shall be exempted from ad valorem
taxation, shall be in full force and effect for a period not less
than twenty (20) years from the date of the taking effect of such
act and for such time thereafter as the same shall remain without
repeal or amendment by the Legislature, provided, that the homestead
as defined in any such act of exemption may be increased at any time
but not diminished.
Section 2800.27. A. The boards of county commissioners of the
counties of this state may create any service district or provide
any services by adoption of a consumption tax levy, otherwise
authorized by Section 2800.1 et seq. of Title 68 of the Oklahoma
Statutes, to be effective on or after January 1, 2030. The service
district boundaries may be modified, and the formation or
continuation of any intercounty service district shall require the
approval of all boards of the counties in which the district
boundaries are located. The boards of counties may also come to
agreements to jointly provide services authorized by Section 2800.1
et seq. of Title 68 of the Oklahoma Statutes.

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B. A county of this state may levy a consumption tax, subject
to the approval of the registered voters in the county, on all final
goods and services sold in the county and goods sold by a remote
seller, as defined in Section 1391 of Title 68 of the Oklahoma
Statutes, to the end consumer located within such county. The levy
of the tax authorized by this section shall be to provide funding
for the school districts, services, and service districts otherwise
provided by the levy of ad valorem tax authorized by Section 2800.1
et seq. of Title 68 of the Oklahoma Statutes. The levy of a
consumption tax shall not be effective until on or after January 1,
2030, and until the relevant ad valorem tax is repealed. The board
of county commissioners may call a special election to determine
whether to levy a consumption tax or modify the rate of a
consumption tax levy. The levy or modification of the rate shall be
approved by a majority of the votes cast by the registered voters of
the county. The county shall not provide any exemptions from the
levy of any consumption tax.
C. The county assessors, county boards of equalization, and
county excise boards of the counties of this state may develop a
proposal and recommendations to be presented to the boards of county
commissioners to provide services, establish or modify the service
districts, and replace the tax collections or a portion of the tax
collections authorized by Section 2800.1 et seq. of Title 68 of the
Oklahoma Statutes. The Oklahoma Tax Commission shall provide any

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assistance necessary for the development of a proposal and
recommendations including, but not limited to, estimates of
collections from the levy of a consumption tax as authorized by
subsection B of this section. The proposal and recommendations
shall be presented to the boards of county commissioners. The board
of county commissioners shall approve or reject the proposal and
recommendations. If the proposal is rejected, a subsequent proposal
may be presented at a later date.
D. The counties of this state may call a special election for
approval of the proposed service districts, provision of services,
and a consumption tax levy to fund such districts and services, and
to provide funding for school districts. Counties of this state may
develop joint proposals for a portion or all of services provided
and the creation of intercounty service districts, but any such
proposals and accompanying levy of a consumption tax, shall be
approved by a majority of the votes cast by the registered voters of
each county; provided, a cumulative majority of the votes cast by
the registered voters of all counties party to the joint proposal
shall not be considered approval of the proposal. If the voters of
a county reject the proposal authorized by this subsection, a
subsequent special election may be called at a later date.
SECTION 4. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,

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the following proposed amendment to Section 1370 of Title 68 of the
Oklahoma Statutes to read as follows:
Section 1370. A. In Except for the consumption tax levy as
provided for in Section 2800.27 of Title 68 of the Oklahoma
Statutes, in accordance with the provisions of Section 1 of this act
Section 1354.36 of Title 68 of the Oklahoma Statutes, any county of
this state may levy a sales tax of not to exceed two percent (2%)
upon the gross proceeds or gross receipts derived from all sales or
services in the county upon which a consumer’s sales tax is levied
by this state. Before a sales tax may be levied by the county, the
imposition of the tax shall first be approved by a majority of the
registered voters of the county voting thereon at a special election
called by the board of county commissioners or by initiative
petition signed by not less than five percent (5%) of the registered
voters of the county who were registered at the time of the last
general election. However, if a majority of the registered voters
of a county voting fail to approve such a tax, the board of county
commissioners shall not call another special election for such
purpose for six (6) months. Any sales tax approved by the
registered voters of a county shall be applicable only when the
point of sale is within the territorial limits of such county. Any
sales tax levied or any change in the rate of a sales tax levied
pursuant to the provisions of this section shall become effective on
the first day of the calendar quarter following approval by the

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voters of the county unless another effective date, which shall also
be on the first day of a calendar quarter, is specified in the
ordinance or resolution levying the sales tax or changing the rate
of sales tax.
B. The Oklahoma Tax Commission shall give notice to all vendors
of a rate change at least sixty (60) days prior to the effective
date of the rate change. Provided, for purchases from printed
catalogs wherein the purchaser computed the tax based upon local tax
rates published in the catalog, the rate change shall not be
effective until the first day of a calendar quarter after a minimum
of one hundred twenty (120) days’ notice to vendors. Failure to
give notice as required by this section shall delay the effective
date of the rate change to the first day of the next calendar
quarter.
C. Initiative petitions calling for a special election
concerning county sales tax proposals shall be in accordance with
Sections 2, 3, 3.1, 6, 18 and 24 of Title 34 of the Oklahoma
Statutes. Petitions shall be submitted to the office of county
clerk for approval as to form prior to circulation. Following
approval, the petitioner shall have ninety (90) days to secure the
required signatures. After securing the requisite number of
signatures, the petitioner shall submit the petition and signatures
to the county clerk. Following the verification of signatures, the
county clerk shall present the petition to the board of county

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commissioners. The special election shall be held within sixty (60)
days of receiving the petition. The ballot title presented to the
voters at the special election shall be identical to the ballot as
presented in the initiative petition.
D. Subject Except for the consumption tax levy as provided for
in Section 2800.27 of Title 68 of the Oklahoma Statutes, subject to
the provisions of Section 1357.10 of this title, all items that are
exempt from the state sales tax shall be exempt from any sales tax
levied by a county.
E. Any sales tax which may be levied by a county shall be
designated for a particular purpose. Such purposes may include, but
are not limited to, projects owned by the state, any agency or
instrumentality thereof, the county and/or any political subdivision
located in whole or in part within such county, regional
development, economic development, common education, general
operations, capital improvements, county roads, weather modification
or any other purpose deemed, by a majority vote of the county
commissioners or as stated by initiative petition, to be necessary
to promote safety, security and the general well-being of the
people, including any authorized purpose pursuant to the Oklahoma
Community Economic Development Pooled Finance Act. The county shall
identify the purpose of the sales tax when it is presented to the
voters pursuant to the provisions of subsection A of this section.
Except as otherwise provided in this section and except as required

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by the Oklahoma Community Economic Development Pooled Finance Act,
the proceeds of any sales tax levied by a county shall be deposited
in the general revenue or sales tax revolving fund of the county and
shall be used only for the purpose for which such sales tax was
designated. If the proceeds of any sales tax levied by a county
pursuant to this section are pledged for the purpose of retiring
indebtedness incurred for the specific purpose for which the sales
tax is imposed, the sales tax shall not be repealed until such time
as the indebtedness is retired. However, in no event shall the life
of the tax be extended beyond the duration approved by the voters of
the county.
F. 1. Notwithstanding any other provisions of law, any county
that has approved a sales tax for the construction, support or
operation of a county hospital may continue to collect such tax if
such hospital is subsequently sold. Such collection shall only
continue if the county remains indebted for the past construction,
support or operation of such hospital. The collection may continue
only until the debt is repaid or for the stated term of the sales
tax, whichever period is shorter.
2. If the construction, support or operation of a hospital is
funded through the levy of a county sales tax pursuant to this
section and such hospital is subsequently sold, the county levying
the tax may dissolve the governing board of such hospital following
the sale. Upon the sale of the hospital and dissolution of any

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governing board, the county is relieved of any future liability for
the operation of such hospital.
G. Proceeds from any sales tax levied that is designated to be
used solely by the sheriff for the operation of the office of
sheriff shall be placed in the special revenue account of the
sheriff.
H. The life of the tax could be limited or unlimited in
duration. The county shall identify the duration of the tax when it
is presented to the voters pursuant to the provisions of subsections
A and C of this section. The maximum duration of a levy imposed
pursuant to Section 891.14 of Title 62 of the Oklahoma Statutes
shall be no longer than allowed pursuant to the Oklahoma Community
Economic Development Pooled Finance Act.
I. Except for the levies imposed pursuant to Section 891.14 of
Title 62 of the Oklahoma Statutes, there are hereby created one or
more county sales tax revolving funds in each county which levies a
sales tax under this section if any or all of the proceeds of such
tax are not to be deposited in the general revenue fund of the
county or comply with the provisions of subsection G of this
section. Each such revolving fund shall be designated for a
particular purpose and shall consist of all monies generated by such
sales tax which are designated for such purpose. Monies in such
funds shall only be expended for the purposes specifically
designated as required by this section. A county sales tax

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revolving fund shall be a continuing fund not subject to fiscal year
limitations.
J. In the case of a levy submitted for voter approval pursuant
to Section 891.14 of Title 62 of the Oklahoma Statutes, taxes levied
by a county shall not become valid until the ordinance or resolution
setting the rate of the levy shall have been approved by a majority
vote of the registered voters of each such county voting on such
question at a special election. Elections conducted pursuant to
questions submitted pursuant to Section 891.14 of Title 62 of the
Oklahoma Statutes shall be conducted on the same date or in a
sequence that provides that the last vote required for approval by
all participating counties or municipalities occurs not later than
thirty (30) days after the date upon which the first vote occurs.
SECTION 5. The Ballot Title for the proposed Constitutional and
statutory amendments as set forth in SECTIONS 3 and 4 of this
resolution shall be in the following form:
BALLOT TITLE
Legislative Referendum No. ____ State Question No. ____
THE GIST OF THE PROPOSITION IS AS FOLLOWS:
This measure repeals Section 50 of Article 5, Sections 6, 6B, 7,
8, 8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 12a,
22, 22A, 26, and 35 of Article 10, and Sections 1 and 2 of
Article 12-A of the Oklahoma Constitution, effective January 1,
2027, and adding new Sections 2800.1, 2800.2, 2800.3, 2800.4,

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2800.5, 2800.6, 2800.7, 2800.8, 2800.9, 2800.10, 2800.11,
2800.12, 2800.13, 2800.14, 2800.15, 2800.16, 2800.17, 2800.18,
2800.19, 2800.20, 2800.21, 2800.22, 2800.23, 2800.24, 2800.25,
2800.26, and 2800.27 of Title 68 of the Oklahoma Statutes, which
would place all authorization of property taxes and their
relevant service and school districts in the Oklahoma Statutes
and expand the freeze on the fair cash value of homesteads owned
by certain individuals aged sixty-five (65) years and older to
all homesteads. The measure also provides a full exemption from
property tax for homesteads of individuals aged sixty-five (65)
years and older that have do not have certain debt attached to
the property. The measure also adds a new Section 2800.27 of
Title 68 of the Oklahoma Statutes, which would authorize
counties to develop a proposal to establish and modify the
service districts and services provided and funded by the
property tax. The section authorizes the levy of a consumption
tax on the final sale of all goods and services sold in the
county and sold to consumers in the county to replace property
tax. The county assessors, county boards of equalization, and
county excise boards of the counties of this state may develop a
proposal and recommendations to be presented to the boards of
county commissioners. The boards of county commissioners may
approve a proposal and call a special election for approval of
the proposal and a levy of a consumption tax by the registered

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voters of a county. The boards may continue to call a special
election until such time as the voters approve a proposal and
levy of a consumption tax. A board of county commissioners may
develop joint proposals with other counties. The measure also
amends Oklahoma Statute to provide an exception to the
limitation on the county sales tax rate and an exception to the
requirement that counties include exemptions on sales tax
provided by the state when levying the consumption tax
authorized by this ballot measure.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 6. The President Pro Tempore of the Senate shall,
immediately after the passage of this resolution, prepare and file
one copy thereof, including the Ballot Title set forth in SECTION 5
hereof, with the Secretary of State and one copy with the Attorney
General.

60-2-2369 QD 12/11/2025 9:57:57 AM