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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE JOINT
RESOLUTION 28 By: Bergstrom
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to the Oklahoma
Constitution by adding new Sections 44 and 45 to
Article X; requiring county boards of equalization to
calculate revenue neutral rate; requiring the county
assessor to include revenue neutral rate on tax
rolls; providing exception; limiting tax levies to
revenue neutral rate unless resolution by governing
body of taxing jurisdiction to levy millage rate in
excess of revenue neutral rate is approved;
prescribing procedure for adoption of resolution;
requiring refund of certain tax payments if taxing
jurisdiction fails to comply with certain provisions;
requiring notification upon adoption of resolution to
levy millage rate in excess of revenue neutral rate;
defining term; requiring the Legislature to enact
certain laws; providing an effective date; requiring
county assessors to provide notification to certain
taxpayers; prescribing notification requirements;
authorizing assessor to include notification in
certain other statements and notifications required
to be mailed or submitted to taxpayer; requiring
certain entities to submit certain information to
county assessor; 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:
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SECTION 1. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
the following proposed amendment to the Oklahoma Constitution by
adding new Sections 44 and 45 to Article X to read as follows:
Section 44. A. Not later than May 31 of each year, the county
board of equalization shall calculate the revenue neutral rate for
ad valorem tax for each taxing jurisdiction. The county assessor
shall include the revenue neutral rate on the tax rolls of the
county, unless the taxing jurisdiction provides certification to the
county clerk and county board of equalization of the levy of a
millage rate in excess of the revenue neutral rate but not to exceed
constitutional limitations provided in this article.
B. No millage rate in excess of the revenue neutral rate shall
be levied by any taxing jurisdiction unless a resolution or
ordinance has been approved by the governing body of the
jurisdiction according to the following procedure:
1. No later than July 1, the governing body shall notify the
county clerk of each county within the boundaries of the taxing
jurisdiction of the proposed intent to exceed the revenue neutral
rate and provide the proposed millage rate, the revenue neutral
rate, and the date, time, and location of the public hearing. At
least ten (10) days in advance of the public hearing, the governing
body shall publish notice of its proposed intent to exceed the
revenue neutral rate:
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a. on the website of the governing body, if the body
maintains a website,
b. on the county website of each county within the
boundaries of the taxing jurisdiction, and
c. in a weekly or daily newspaper of such counties having
a general circulation therein;
2. At least ten (10) days in advance of the public hearing, the
county clerk shall notify each taxpayer with property in the taxing
jurisdiction, by mail or by electronic means if the taxpayer has
provided consent to the county clerk to receive notice by electronic
means, of the intent of the taxing jurisdiction to exceed the
revenue neutral rate;
3. The notices required pursuant to paragraphs 1 and 2 of this
subsection shall include, but not be limited to:
a. the revenue neutral rate of the taxing jurisdiction,
b. the proposed levy revenue necessary to fund the
proposed budget of the taxing jurisdiction,
c. the proposed millage rate,
d. the millage rate and budget of the taxing jurisdiction
in the previous tax year,
e. the taxable fair cash value and assessed value of the
property of the taxpayer, and
f. the date, time, and location of the public hearing;
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4. The public hearing to consider exceeding the revenue neutral
rate shall be held no later than August 15. The governing body
shall provide taxpayers the opportunity to present oral testimony
within reasonable time limits; and
5. A majority vote of the governing body, by the adoption of a
resolution or ordinance shall be required at the public hearing
prior to adoption of the levy of a millage rate in excess of the
revenue neutral rate, not to exceed the millage rate authorized by
the majority of voters pursuant to Article X of the Oklahoma
Constitution.
C. Any governing body that fails to comply with the provisions
of subsection B of this section shall provide a refund to taxpayers
for any collections in excess of the revenue neutral rate in a
manner agreed to with the county clerk of each county within the
boundaries of the taxing jurisdiction.
D. If a taxing jurisdiction adopts a resolution to adopt the
levy of a millage rate in excess of the revenue neutral rate, the
jurisdiction shall certify the millage rate to the county clerk and
county board of equalization of each county within the boundaries of
the taxing jurisdiction.
E. As used in this section, “revenue neutral rate” means the
tax rate for the current tax year that would generate the same ad
valorem tax revenue as levied the previous tax year using the
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assessed valuation of property within the taxing jurisdiction in the
current tax year, expressed in mills.
F. The Legislature shall enact laws to effectuate the
provisions of this section.
G. The provisions of this section shall be effective on January
1, 2028.
Section 45. A. Each year the county assessor shall provide a
statement to each taxpayer owning real property with the following
information:
1. The current millage rate and any proposed millage rate
changes, including millage rates in excess of the revenue neutral
rate, defined in Section 44 of Article X of the Oklahoma
Constitution, and estimated property taxes;
2. The revenue neutral rate for each millage levied on the
property;
3. The purpose and projected spending of any proposed revenue
increases for each taxing jurisdiction;
4. The date, time, and location of any public hearing or
comments for proposed millage rate changes listed pursuant to
paragraph 1 of this subsection; and
5. How each member of any applicable governing body voted for
proposed millage rate changes listed pursuant to paragraph 1 of this
subsection.
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B. The notifications required pursuant to this section may be
included on the notifications and statements required to be mailed
pursuant to Sections 2876 and 2915 of Title 68 of the Oklahoma
Statutes.
C. Each taxing jurisdiction shall provide any information to
the county assessor, as needed to fulfill the requirements of this
section.
SECTION 2. The Ballot Title for the proposed Constitutional
amendment as set forth in SECTION 1 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 adds two new sections to Article X of the Oklahoma
Constitution. This measure requires each county board of
equalization to calculate a revenue neutral rate for each taxing
jurisdiction within the county which would provide the same
amount of revenue for the jurisdiction as the prior tax year.
Any taxing jurisdiction attempting to levy a millage rate in
excess of the revenue neutral rate shall adopt a resolution or
ordinance after notification is provided publicly and to
taxpayers within the jurisdiction and the governing body of the
jurisdiction holds a public hearing. Upon approval of the levy
by the governing body, certification shall be sent to the county
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clerk and county board of equalization. If a governing body
fails to comply with the requirements of this measure, a refund
of collections paid in excess of the revenue neutral rate shall
be provided to taxpayers. The measure also requires each county
assessor to provide statements to taxpayers with information of
current and proposed millage rates, public hearings for proposed
millage rates, estimated property taxes, the revenue neutral
rate for each millage levied on the property of the taxpayer,
the purpose for each revenue increase, and certain voting
information of the governing body of each taxing jurisdiction.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 3. 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 2
hereof, with the Secretary of State and one copy with the Attorney
General.
60-2-2527 QD 1/12/2026 10:33:06 PM