Oklahoma Senate Bill SB1829

Oklahoma 2026 Regular Session

• Introduced: 2/2/26
• Refer: 2/3/26
• Report Pass: 2/23/26
• Refer: 2/23/26

Caption

Excise tax; exempting certain manufactured homes from excise tax. Effective date.

Summary

SB1829 amends Oklahoma’s excise tax law for manufactured homes. Under current law, a person buying a new or used manufactured home, or titling a manufactured home that has not previously been registered in Oklahoma, generally must pay the state excise tax when applying for a certificate of title. The bill creates a new exemption for purchasers or owners who provide proof that current calendar year ad valorem tax has been paid, using a Manufactured Home Certificate (OTC Form 936) or another form of proof accepted by Service Oklahoma. For qualifying manufactured homes, the bill reduces the excise tax to a small residual amount rather than eliminating it entirely. Specifically, the taxpayer would be exempt from all but 0.30% of the home’s value as determined under existing valuation rules. The bill also updates statutory language and retains the existing method for valuing new and used manufactured homes for excise tax purposes. The act would take effect November 1, 2026.

Impact

The bill would amend 68 O.S. 2021, Section 2104.3, which governs excise tax on new and used manufactured homes and the tax due when titling those homes. It would create a partial exemption from the excise tax for manufactured homes with proof of paid current-year ad valorem tax, affecting buyers, owners, title applicants, Service Oklahoma, and county tax documentation practices. The measure would likely reduce excise tax collections on qualifying manufactured home transactions and change the paperwork required to claim the reduced tax rate.

Sentiment

The available voting history suggests generally favorable committee sentiment. The Senate Revenue & Taxation Committee advanced both the original and amended committee substitute versions by the same 8-2 vote, indicating majority support but not unanimity. No committee transcript is available, so the record does not show detailed debate, but the committee action suggests the bill was viewed positively by most members while still drawing some opposition.

Contention

The main point of contention appears to be the tax reduction itself: supporters likely view the bill as tax relief for manufactured home purchasers who have already paid ad valorem tax, while opponents may be concerned about reduced excise tax revenue or the fairness of creating a special exemption for this class of property. Another possible issue is administrative verification, since the exemption depends on proof of paid ad valorem tax and acceptance of documentation by Service Oklahoma, which could raise implementation and compliance questions.