Oklahoma 2024 Regular Session

Oklahoma House Bill HB2397

Introduced
2/6/23  

Caption

Revenue and taxation; ad valorem tax; inspections; technology; effective date.

Impact

The amended law will necessitate that each county assessor maintains comprehensive records of property details and utilizes advanced imaging technologies to provide accurate appraisals. This will include the collection and documentation of property characteristics such as ownership, use category, and physical descriptions. The bill emphasizes the importance of up-to-date cadastral maps and a robust parcel identification system to ensure uniformity across counties. By upgrading the inspection process, it aims to improve the reliability of real property valuations and the associated ad valorem tax assessments.

Summary

House Bill 2397 introduces amendments to the existing Oklahoma state laws regarding the inspection of real property. The bill allows county assessors to utilize modern technology, including oblique imagery and high-resolution street-level imagery, to conduct property inspections. This legislation aims to streamline the property valuation process by enhancing inspection accuracy and efficiency while ensuring that assessments are conducted fairly and consistently across counties in Oklahoma.

Contention

While proponents of HB2397 argue that the bill will greatly enhance the efficiency and fairness of property evaluations, there may be concerns from local assessors regarding the financial burden of upgrading technology and training staff. Additionally, there may be apprehensions about data privacy and the security of sensitive information gathered through these new technological methods. Stakeholders may debate the balance between adopting innovative approaches to property assessment and ensuring that all property owners are fairly treated and informed of how their data is utilized.

Companion Bills

OK HB2397

Carry Over Revenue and taxation; ad valorem tax; inspections; technology; effective date.

Previously Filed As

OK HB1890

Revenue and taxation; ad valorem; definition; physical inspection; exemptions; effective date.

OK HB1890

Revenue and taxation; ad valorem; definition; physical inspection; exemptions; effective date.

OK SB2143

Ad valorem tax; authorizing use of digital visual technology for inspection of real property. Effective date.

OK HB3434

Revenue and taxation; ad valorem taxation; ad valorem tax bills; effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

OK SB1855

Ad valorem; assessors; changing visual inspection cycle to five years. Effective date.

OK HB4424

Revenue and taxation; ad valorem; exemption; manufacturing facilities; data center; effective date.

OK HB4010

Revenue and taxation; Ad Valorem Reform Act of 2026; effective date.

OK HB1198

Revenue and taxation; ad valorem; homestead exemption; definition; effective date.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.