Oklahoma Senate Bill SB303

Oklahoma 2026 Regular Session

• Introduced: 2/3/25
• Refer: 2/4/25

Caption

Ad valorem tax; claims for property tax relief; authorizing claim for certain disabled service members and first responders. Effective date.

Summary

SB303 revises Oklahoma’s property tax relief program for certain households. The bill keeps the existing relief framework for qualifying seniors and totally disabled heads of household, but updates the income eligibility standard from a fixed $12,000 cap to a variable limit tied to 75% of the estimated median income for the county or metropolitan statistical area, as determined by HUD. It also directs the Oklahoma Tax Commission to provide county assessors with the annual income-limit information needed to administer the program. The bill expands eligibility to additional groups: honorably discharged veterans with a 75% service-connected disability, certain disabled first responders who receive disability retirement benefits from specified Oklahoma public safety retirement systems, and surviving spouses of those individuals who meet the household and residency requirements. It also increases the maximum property tax relief claim from $200 to $1,000 and makes conforming, gender-neutral, and statutory-reference updates. The effective date is January 1, 2026.

Impact

SB303 would amend 68 O.S. 2021 Sections 2905, 2906, and 2907, broadening who may claim ad valorem tax relief and increasing the amount of relief available. It would affect county assessors, the Oklahoma Tax Commission, and eligible taxpayers by changing the income test, adding new claimant categories, and requiring annual dissemination of income-limit data. The bill would also raise the cap on refundable property tax relief claims and update administration language for the existing property tax relief statutes.

Sentiment

The available context suggests generally favorable treatment of the bill, with no recorded committee opposition or vote controversy in the provided materials. The measure was advanced with a principal House author and later coauthored by Representative Pae, which indicates some bipartisan or at least cross-chamber support. The bill’s stated purpose—expanding relief for seniors, disabled residents, veterans, and first responders—aligns with a broadly sympathetic policy goal.

Contention

The main policy issues are the expanded eligibility categories, the shift from a fixed income cap to a HUD-based local income standard, and the larger maximum benefit. Supporters are likely to view these changes as making the program more responsive to local cost-of-living differences and extending relief to disabled service members and first responders. Potential concerns would center on reduced tax revenue, administrative complexity for county assessors and the Tax Commission, and whether the higher claim cap and broader eligibility could increase program costs.