Oklahoma legislation · 2026 Regular Session
Oklahoma HB3751: Revenue and taxation; ad valorem; homestead definition; mobile home; site-built home; effective date.
Status: In committee, February 19, 2026
What the bill says
An Act relating to revenue and taxation; amending O.S. 2021, Section 2888, which relates to the homestead definition for purposes of ad valorem taxation; modifying homestead definition to include mobile homes and site-built homes on rented or leased land; and providing an effective date.
From the introduced text, January 15, 2026:
An Act relating to revenue and taxation; amending O.S. 2021, Section 2888, which relates to the homestead definition for purposes of ad valorem taxation; modifying homestead definition to include mobile homes and site-built homes on rented or leased land; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 2888, is amended to read as follows: Section 2888. A. 1. The term "homestead", as used in the provisions of the Ad Valorem Tax Code governing homestead exemptions, shall mean and include the actual residence of a natural person who is a citizen of this state, provided the record actual ownership of such residence be vested in such natural person residing and domiciled thereon. Any single person of legal age, married couple and their minor child or children or the minor child or children of a deceased person, whether residing together or separated, or surviving spouse shall be allowed under Section 2801 Req. No. 15331 Page et s eq. of this title only one homestead exemption in this state. No person or the family of such person shall be required to be domiciled thereon if such person is in the armed service of the United States in time of war or during a state of national emergency as …
Sponsors
- Danny Sterling (R, HD-027) · primary sponsor
Latest actions
- : Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
- : Referred to Appropriations and Budget Finance Subcommittee
- : Second Reading referred to Appropriations and Budget
- : Authored by Representative Sterling
- : First Reading
Votes
- Floor Vote (February 18, 2026): 10 yea, 0 nay, passed
Subjects: Taxation
Common questions
- What is HB3751?
- HB3751 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; ad valorem; homestead definition; mobile home; site-built home; effective date.
- What does HB3751 do?
- In its own words: An Act relating to revenue and taxation; amending O.S. 2021, Section 2888, which relates to the homestead definition for purposes of ad valorem taxation; modifying homestead definition to include mobile homes and site-built homes on rented or leased land; and providing an effective date.
- What is the status of HB3751?
- In committee as of February 19, 2026. Latest action: Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee (February 19, 2026).
- Who sponsored HB3751?
- Danny Sterling (R, HD-027).
- Where is the official record for HB3751?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB3751&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.