Ad valorem tax; authorizing certain owners of manufactured home to apply for homestead exemption. Effective date

SB 1815 expands homestead exemption eligibility for manufactured home owners in Oklahoma who do not own the land their home sits on. It allows these residents to apply for the exemption if the home is their actual primary residence and they meet other standard requirements. The bill amends statutes to clarify that manufactured homes qualify for homestead exemption regardless of land ownership status, increasing the exemption for qualifying owners. This change directly affects manufactured home residents living on rented land who previously could not access this property tax benefit.