SB 425

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                            STATE OF OKLAHOMA
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                1st Session of the 60th Legislature (2025)
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 SENATE BILL 425  By: Sacchieri
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6AS INTRODUCED
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7An Act relating to ad valorem tax; amending 68 O.S.
72021, Sections 2905 and 2906, which relate to claims
8for property tax relief; modifying certain income
8limitation; modifying age requirement; updating
9statutory language; and providing an effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13     SECTION 1.      AMENDATORY     68 O.S. 2021, Section 2905, is
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14 amended to read as follows:
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15     Section 2905.   The provisions of Sections 2904 through 2911 of
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16 this title shall apply only to persons sixty-five (65) sixty (60)
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17 years of age or older or to any totally disabled person, who is head
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18 of a household, was a resident of and domiciled in this state during
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19 the entire preceding calendar year, and whose gross household income
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20 does not exceed the amount of Twelve Thousand Dollars ($12,000.00)
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21 Forty Thousand Dollars ($40,000.00) for any calendar year.    The
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22 provisions of these sections shall be administered by the Oklahoma
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23 Tax Commission, which shall devise and furnish appropriate forms for
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24 claims, reports of household income, proof of property taxes paid,
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 and such other forms as may be deemed necessary to support claims
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 made pursuant to said such sections.
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    SECTION 2.      AMENDATORY      68 O.S. 2021, Section 2906, is
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 amended to read as follows:
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    Section 2906.   Any person sixty-five (65) sixty (60) years of
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 age or older or any totally disabled person, who is the head of a
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 household, a resident of and domiciled in this state during the
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8 entire preceding calendar year, and whose gross household income for
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9 such year does not exceed Twelve Thousand Dollars ($12,000.00) Forty
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10 Thousand Dollars ($40,000.00) may file a claim for property tax
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11 relief on the amount of property taxes paid on the household
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12 occupied by such person during the preceding calendar year.    Each
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13 head of household shall be allowed to file only one claim per year.
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14    SECTION 3.   This act shall become effective November 1, 2025.
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16    60-1-422        QD  1/14/2025 3:51:18 PM
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