Oklahoma legislation · 2026 Regular Session
Oklahoma SB2143: Ad valorem tax; authorizing use of digital visual technology for inspection of real property. Effective date.
Status: Failed, May 7, 2026
Ad valorem tax; authorizing use of digital visual technology for inspection of real property. Effective date.
What the bill says
An Act relating to ad valorem tax; amending 68 O.S. 2021, Sections 2802 and 2821, which relate to definitions and physical inspection of real property; modifying definition; defining term; authorizing the use digital visual technology for inspection of real property; updating statutory language; and providing an effective date.
From the engrossed text, April 23, 2026:
An Act relating to ad valorem tax; amending 68 O.S. 2021, Sections 2802 and 2821, which relate to definitions and physical inspection of real property; modifying definition; defining term; authorizing the use digital visual technology for inspection of real property; 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 2802, is amended to read as follows: Section 2802. As used in Section 2801 et seq. of this title: 1. "Accepted standards for mass appraisal practice" means those the standards on mass appraisal of real property, as maintained by the International Association of Assessing Officers, for the SB2143 HFLR Page BOLD FACE denotes Committee Amendments. coll ection and analysis of information about taxable properties within a taxing jurisdiction permitting the accurate estimate of fair cash value for similar properties in the jurisdiction either without direct observation of such similar properties or without direct sales price information for such similar properties using a reliable statistical or other method to estimate the values of such properties; 2. "Additional homestead exemption" means the exemption provided by Section 2890 of this title; 3. "Assessor" means the county assessor and, unless the context clearly requires otherwise, deputy assessors and persons employed by the county assessor in performance of duties …
Sponsors
- Mickey Dollens (D, HD-093)
- Jerry Alvord (R, SD-014) · primary sponsor
Latest actions
- : Third Reading, Measure failed: Ayes: 17 Nays: 77
- : Coauthored by Representative(s) Dollens
- : General Order
- : CR; Do Pass Appropriations and Budget Committee
- : 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
- : First Reading
- : Engrossed to House
- : Referred for engrossment
Votes
- Third Reading (May 7, 2026): 17 yea, 77 nay, failed
- Floor Vote (April 21, 2026): 13 yea, 11 nay, passed
- Floor Vote (April 8, 2026): 9 yea, 0 nay, passed
- Third Reading (February 23, 2026): 34 yea, 13 nay, passed
- Senate Revenue & Taxation Committee (February 9, 2026): 7 yea, 4 nay, passed
Subjects: Taxation, Counties and County Officers, Economic Development
Common questions
- What is SB2143?
- SB2143 is a bill in the Oklahoma Legislature (2026 Regular Session): Ad valorem tax; authorizing use of digital visual technology for inspection of real property. Effective date.
- What does SB2143 do?
- In its own words: An Act relating to ad valorem tax; amending 68 O.S. 2021, Sections 2802 and 2821, which relate to definitions and physical inspection of real property; modifying definition; defining term; authorizing the use digital visual technology for inspection of real property; updating statutory language; and providing an effective date.
- What is the status of SB2143?
- Failed as of May 7, 2026. Latest action: Third Reading, Measure failed: Ayes: 17 Nays: 77 (May 7, 2026).
- Who sponsored SB2143?
- Jerry Alvord (R, SD-014), with 1 co-sponsor.
- Where is the official record for SB2143?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB2143&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.