HJR 1046 is a proposed constitutional amendment that would be submitted to Oklahoma voters. It would amend Section 6 of Article X of the Oklahoma Constitution to create a property tax exemption for a primary residence that is damaged or destroyed by severe weather or other meteorological events, including high winds, hail, tornadoes, fire, earthquakes, and similar events. The exemption would apply to the full assessed value of the residence, including both land and improvements, for the tax year in which the damage occurs, or the following year if the damage happens after June.
The measure also defines when a residence is considered “damaged or destroyed,” limiting the exemption to property that is uninhabitable and cannot be safely or reasonably occupied for at least six consecutive months. In addition, the resolution retains existing constitutional language on other tax exemptions and storm shelters, and it preserves a county-level process for voters to decide whether household goods and livestock used to support a family should be exempt from ad valorem taxation. The resolution includes a ballot title and directs the Secretary of State and other officials to file the measure for submission to the electorate.
Impact
If approved by voters, the proposal would change Oklahoma’s constitution and directly affect ad valorem taxation of owner-occupied homes after qualifying disaster damage. Counties and local taxing authorities would have to exempt qualifying primary residences from property tax for the applicable tax year, reducing taxable value for affected properties and potentially lowering local revenue collections in disaster-impacted areas. The measure would also create a constitutional standard for determining eligibility and timing of the exemption, which would guide assessors and county officials.
Sentiment
The available legislative history shows strong support and no recorded opposition. The House Rules Committee reported the measure out 10-0, and the House passed it on third reading 89-0. The committee discussion was brief and procedural, indicating the bill moved with little visible controversy at that stage. Overall, the sentiment appears favorable, with broad bipartisan agreement on providing tax relief to homeowners whose residences are rendered uninhabitable by severe weather or other destructive events.
Contention
There is little evidence of substantive contention in the available materials. The main policy issue is the scope of the exemption: it applies only to a primary residence, only when the property is uninhabitable for at least six consecutive months, and only for the tax year of the damage or the following year if the damage occurs after June. Those limits may reflect an effort to balance homeowner relief with local revenue concerns, but no opposing arguments are recorded in the transcript or vote history. The measure also preserves a separate county option for household goods and livestock exemptions, though that provision does not appear to have been a point of debate in the available record.