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, purchasers of new or used manufactured homes generally pay the excise tax when applying for a certificate of title. The bill creates a new exemption for a person purchasing or owning a manufactured home who provides proof that current calendar-year ad valorem tax has been paid, such as through OTC Form 936 or another form accepted by Service Oklahoma.
For qualifying manufactured homes, the bill reduces the excise tax to a small residual amount equal to 0.30% of the home’s value, rather than the full excise tax otherwise due. The bill also updates statutory language and retains the existing valuation rules for new and used manufactured homes, including how the taxable value is calculated for title purposes. The act is set to take effect November 1, 2026.
Impact
The bill would amend 68 O.S. 2021, Section 2104.3, changing the tax treatment of manufactured homes at the time of titling. It would create a partial excise tax exemption for owners who can show paid current-year ad valorem taxes, affecting purchasers, title applicants, Service Oklahoma, and county tax administration practices. The measure would likely reduce excise tax collections on qualifying manufactured home transfers while preserving a small tax payment and requiring proof-of-payment documentation.
Sentiment
The available voting history suggests generally favorable committee sentiment. The Senate Revenue & Taxation Committee advanced the bill twice on the same date, including passage of the amended committee substitute, by an 8-2 vote each time. No committee transcript is available, but the vote margin indicates support with some opposition rather than broad consensus.
Contention
The main point of contention appears to be the tax relief itself: supporters likely view the bill as easing the tax burden on manufactured home buyers or owners who have already paid ad valorem tax, while opponents may be concerned about reduced state revenue, administrative complexity, or whether the exemption creates unequal treatment among taxpayers. The 8-2 committee votes indicate that the proposal was not unanimous, suggesting at least some disagreement over the scope of the exemption and the reduced excise tax rate.
Creates "Manufacturing Reboot Program" in EDA to provide financial assistance to certain manufacturing businesses; makes $10 million appropriation to EDA.
Creates "Manufacturing Reboot Program" in EDA to provide financial assistance to certain manufacturing businesses; makes $10 million appropriation to EDA.