Oklahoma legislation · 2026 Regular Session
Oklahoma SB1212: Ad Valorem Tax Code; equalization ratio study; prescribing compliance requirements for counties. Effective date.
Status: In committee, March 23, 2026
What the bill says
An Act relating to the Ad Valorem Tax Code; amending O.S. 2021, Section 2866, which relates to the equalization ratio study; prescribing compliance requirements for counties; updating statutory language; and providing an effective date.
From the engrossed text, February 24, 2026:
An Act relating to the Ad Valorem Tax Code; amending O.S. 2021, Section 2866, which relates to the equalization ratio study; prescribing compliance requirements for counties; updating statutory language; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 2866, is amended to read as follows: Section 2866. A. For purposes of reporting to the State Board of Equalization the ratio derived from comparing the assessed value of the real property of each county to the full or fair cash value of such real property, the Oklahoma Tax Commission shall conduct and publish an equalization ratio study for each county annually in accordance with the requirements of this section. B. The equalization ratio study shall be conducted in a manner that ensures: 1. the The ratio of assessed value to the fair cash value of properties in a sample extracted from a county is expressed as a SENATE FLOOR VERSION - SB1212 SFLR Page (Bold face denotes Committee Amendments) medi an of the ratios determined for all properties included in the sample; 2. sample Sample data gathered for purposes of establishing the fair cash value of properties within the sample relates to the applicable assessment date of the study in a manner that produces reliable ratio study …
Sponsors
- Kendal Sacchieri (R, SD-043) · primary sponsor
Latest actions
- : Coauthored by Representative Hays (principal House author)
- : Placed on General Order
- : Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed
- : Second Reading referred to Revenue and Taxation
- : Authored by Senator Sacchieri
- : First Reading
Votes
- Senate Revenue & Taxation Committee (February 23, 2026): 9 yea, 1 nay, passed
Subjects: Taxation, Counties and County Officers
Common questions
- What is SB1212?
- SB1212 is a bill in the Oklahoma Legislature (2026 Regular Session): Ad Valorem Tax Code; equalization ratio study; prescribing compliance requirements for counties. Effective date.
- What does SB1212 do?
- In its own words: An Act relating to the Ad Valorem Tax Code; amending O.S. 2021, Section 2866, which relates to the equalization ratio study; prescribing compliance requirements for counties; updating statutory language; and providing an effective date.
- What is the status of SB1212?
- In committee as of March 23, 2026. Latest action: Coauthored by Representative Hays (principal House author) (March 23, 2026).
- Who sponsored SB1212?
- Kendal Sacchieri (R, SD-043).
- Where is the official record for SB1212?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB1212&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.