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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE JOINT
RESOLUTION 36 By: Deevers
AS INTRODUCED
A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Sections 8D and 8E
of Article X of the Oklahoma Constitution; stating
legislative intent; providing exemption from ad
valorem taxation for the household property of
honorably discharged veterans and unremarried
surviving spouses; stipulating certain personal
property be included in the exemption; providing
exemption from the fair cash value of the homestead
of honorably discharged veterans and unremarried
surviving spouses; 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. It is the intent of the Legislature that the duty
and privilege of the State of Oklahoma is to honor and support its
veterans who have served the United States honorably and to provide
financial relief to honorably discharged veterans and their eligible
spouses through property tax exemptions acknowledging their
sacrifices and contributions to the nation and state.
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SECTION 2. 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 amendments to Sections 8D and 8E of Article X
of the Oklahoma Constitution to read as follows:
Section 8D. A. 1. 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
property which is subject to ad valorem taxation and which is not
subject to any form of taxation in lieu of ad valorem taxation.
2. For tax year 2027 and subsequent tax years, 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 or the unremarried surviving spouse of such head of
household, and not otherwise exempt pursuant to paragraph 1 of this
subsection, shall be entitled to claim an exemption for all
household personal property that is subject to ad valorem taxation
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and that is not subject to any form of taxation in lieu of ad
valorem taxation in the following amounts:
a. for tax year 2027, twenty-five percent (25%) of the
assessed value,
b. for tax year 2028, fifty percent (50%) of the assessed
value,
c. for tax year 2029, seventy-five percent (75%) of the
assessed value, and
d. for taxy year 2030, the full amount of assessed value.
Provided, for tax year 2027 and subsequent tax years, a
manufactured home that is located on land not owned by the owner of
the manufactured home and is the actual residence of the owner shall
be considered household personal property for the purposes of this
section.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be required to prove residency within
the State of Oklahoma.
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.
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Section 8E. A. 1. 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.
2. For tax year 2027 and subsequent tax years, 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 or the unremarried surviving spouse of such head of
household, and not otherwise exempt pursuant to paragraph 1 of this
subsection, shall be entitled to claim an exemption for the fair
cash value of the homestead in the following amounts:
a. for tax year 2027, twenty-five percent (25%) of the
fair cash value,
b. for tax year 2028, fifty percent (50%) of the fair
cash value,
c. for tax year 2029, seventy-five percent (75%) of the
fair cash value, and
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d. for taxy year 2030, the full amount of fair cash
value.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be required to prove residency within
the State of Oklahoma 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 3. The Ballot Title for the proposed Constitutional
amendments as set forth in SECTION 2 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 amends Sections 8D and 8E of Article 10 of the
Oklahoma Constitution. The measure expands the exemption from
ad valorem tax for the household property of disabled veterans
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and surviving spouses to include all honorably discharged
veterans and unremarried surviving spouses. The measure also
expands the exemption from ad valorem tax on homesteads of
disabled veterans and surviving spouses to include all honorably
discharged veterans and unremarried surviving spouses. The
exemption shall be provided in increasing amounts over four (4)
tax years, until a full exemption is provided.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 4. 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 3
hereof, with the Secretary of State and one copy with the Attorney
General.
60-2-3438 QD 1/14/2026 11:28:03 PM