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

HB 3445 establishes the "Oklahoma Ad Valorem Taxation Act of 2026" as a named legislative act and sets its effective date for November 1, 2026. This procedural bill does not alter tax rates or create new tax policies but formally designates the legislation's title and implementation timeline. It directly affects Oklahoma taxpayers subject to ad valorem taxation, which includes property owners paying taxes based on property value. The bill serves only to name the legislation and specify its effective date, with no substantive tax changes described in the provided text.