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SJR35 • 2026

Constitutional amendment; repealing ad valorem tax.

Constitutional amendment; repealing ad valorem tax.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Deevers
Last action
2026-02-03
Official status
Second Reading referred to Rules
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Constitutional amendment; repealing ad valorem tax.

Constitutional amendment; repealing ad valorem tax.

What This Bill Does

  • Constitutional amendment; repealing ad valorem tax.
  • Bill Summaries/Fiscal Impact for SJR 35 (Senate): Introduced (1/20/2026)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-03 Senate

    Second Reading referred to Rules

  2. 2026-02-02 Senate

    First Reading

  3. 2026-02-02 Senate

    Authored by Senator Deevers

Official Summary Text

Constitutional amendment; repealing ad valorem tax.
Bill Summaries/Fiscal Impact for SJR 35 (Senate): Introduced (1/20/2026)

Current Bill Text

Read the full stored bill text
Req. No. 3446 Page 1
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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE JOINT
RESOLUTION 35 By: Deevers

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, 7, 8, 8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B,
9C, 9D, 10, 10A, 10B, 11, 12A, 22, and 22A of Article
X, and Sections 1 and 2 of Article XII-A of the
Oklahoma Constitution which relate to property taxes;
amending Section 21 of Article X of the Oklahoma
Constitution, which relates to the State Board of
Equalization; modifying duties; 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. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
the repeal of Section 50 of Article V, Sections 6, 7, 8, 8A, 8B, 8C,
8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 11, 12A, 22, and 22A of
Article X, and Sections 1 and 2 of Article XII-A of the Oklahoma
Constitution, effective January 1, 2031, and the following proposed
amendment to Section 21 of Article X of the Oklahoma Constitution to
read as follows:

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Section 21. A. There shall be a State Board of Equalization
consisting of the Governor, State Auditor, State Treasurer,
Lieutenant Governor, Attorney General, State Inspector and Examiner
and President of the Board of Agriculture. The duty of said Board
shall be to adjust and equalize the valuation of real and personal
property of the several counties in the state, and it shall perform
such other duties as may be prescribed by law, and they shall assess
all railroad and public service corporation property.
B. Should the Offices of State Examiner and Inspector and State
Auditor be consolidated in the Office of State Auditor and
Inspector, the State Auditor shall be replaced as a member of the
State Board of Equalization by the State Auditor and Inspector and
the Superintendent of Public Instruction shall be added as a member
thereof. Should the offices not be so consolidated, the membership
shall remain the same as provided in subsection A of this section
and the Superintendent of Public Instruction shall not be added to
the membership.
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:

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This measure repeals Section 50 of Article 5, Sections 6, 7, 8,
8A, 8B, 8C, 8D, 8E, 8F, 9, 9A, 9B, 9C, 9D, 10, 10A, 10B, 11,
12A, 22, and 22A of Article 10, and Sections 1 and 2 of Article
12-A of the Oklahoma Constitution which would eliminate all
property taxes in this state and the taxing jurisdictions. The
measure also amends Section 21 of Article 10 of the Oklahoma
Constitution to eliminate the assessment duties of the State
Board of Equalization.
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.

60-2-3446 QD 1/14/2026 11:22:47 PM