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

SB 303 expands Oklahoma's property tax relief program to include disabled veterans and certain first responders. It allows honorably discharged veterans with a 75% service-connected disability, plus police, firefighters, or law enforcement officers receiving disability retirement for line-of-duty injuries, to claim tax relief on their primary residence. The bill modifies income limits and caps annual relief at $1,000 (up from $200), applying to households meeting income thresholds set by HUD. This change takes effect January 1, 2026, and directly affects eligible disabled service members and their surviving spouses.