Oklahoma legislation · 2026 Regular Session
Oklahoma SB1579: Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date.
Status: Signed into law, April 20, 2026
What the bill says
An Act relating to ad valorem tax; amending 68 O.S. 2021, Section 2876, as last amended by Section 1, Chapter 105, O.S.L. 2025 (68 O.S. Supp. 2025, Section 2876), which relates to notice of increase of property valuation and protest; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included in taxpayer bill of rights; and providing an effective date. SUBJECT: Taxpayer bill of rights.
From the enrolled text, April 14, 2026:
An Act relating to ad valorem tax; amending 68 O.S. 2021, Section 2876, as last amended by Section 1, Chapter 105, O.S.L. 2025 (68 O.S. Supp. 2025, Section 2876), which relates to notice of increase of property valuation and protest; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included in taxpayer bill of rights; and providing an effective date. SUBJECT: Taxpayer bill of rights SECTION 1. AMENDATORY 68 O.S. 2021, Section 2876, as last amended by Section 1, Chapter 105, O.S.L. 2025 (68 O.S. Supp. 2025, Section 2876), is amended to read as follows: Section 2876. A. If the county assessor increases the valuation of any personal property above that returned by the taxpayer, or in the case of real property increases the fair cash value or the taxable fair cash value from the preceding year, or pursuant to the requirements of law if the assessor has added property not listed by the taxpayer, the county assessor shall notify the taxpayer in writing of the amount of such valuation as increased or valuation of property so added. Provided, if the county assessor determines that a mailing to property owners exempt from payment of ad valorem tax pursuant to Sections 8E and 8F of Article X of the Oklahoma Constitution would create an …
Sponsors
- Mark Lepak (R, HD-009)
- (D, HD-093)