Revenue and taxation; ad valorem; Oklahoma Tax Commission; form; county assessor; disabled veteran and surviving spouse; effective date.

HB 4278 requires Oklahoma counties to use a new form for disabled veterans and surviving spouses who purchase new homes, ensuring they receive property tax exemptions they previously qualified for. The form must confirm prior exemption status on their old home, and county assessors must update property records to reflect the new exemption after a sale. Counties must also send missing tax bills to owners who didn’t receive them due to delays in updating eligibility. The bill takes effect November 1, 2026, streamlining the process for qualifying veterans and spouses to maintain their tax relief.