Budget & Taxes

in committee · Oklahoma · House Feb 3, 2026

HB 3801: Revenue and taxation; ad valorem; homestead exemption; effective date.

HB 3801 increases Oklahoma's homestead property tax exemption from $1,000 to $2,000 per year for qualifying homeowners. The bill amends Oklahoma Statutes to expand the tax break on the assessed value of primary residences, directly benefiting homeowners who qualify as "homestead owners" under state law. This change takes effect November 1, 2026, and applies to all homesteads assessed for ad valorem taxation. The legislation makes a specific, concrete change to existing tax law without altering eligibility criteria or creating new administrative processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption from $1k to $2k annually, providing direct tax relief to qualifying homeowners under tax law.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Oklahoma · Senate Feb 3, 2026

SB 1838: Specie; authorizing the payment of certain debts; authorizing income tax deduction for gains derived from the sale of specie. Effective date.

SB 1838 (Oklahoma Senate Bill 1838) makes U.S. gold and silver coins legal tender for public debts and allows silver bullion (at .999 purity) to be used for private debts, while prohibiting mandatory acceptance. It exempts gold/silver transactions from state taxes, excludes such assets from personal property taxation, and requires the State Treasurer to store 10% of state funds in gold/silver and accept them for property taxes. The bill also adds a tax deduction for capital gains from selling precious metals. These changes directly affect Oklahoma taxpayers, state finances, and businesses dealing in gold/silver.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts gold/silver transactions from state taxes, excludes assets from personal property tax, and provides capital gains tax deduction, directly reducing tax burdens for specified transactions.95% confidence

Sub-Topics Income Tax

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in committee · Oklahoma · Senate Mar 4, 2026

SB 1809: Ad valorem tax; increasing homestead exemption. Effective date.

SB 1809 increases Oklahoma's homestead property tax exemption from $1,000 to $5,000 annually for homeowners. It directly affects residents who own their primary residence as a homestead by reducing their taxable property value. The bill amends tax law to raise the exemption amount starting with the 2027 tax year, meaning homeowners will pay property tax only on the value exceeding $5,000. The change takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption, reducing property tax burden for homeowners, aligning with tax relief for middle-income residents.95% confidence ✓ HousingSupports HousingIncreases homestead exemption from $1k to $5k, reducing property tax burden for homeowners and making primary residence ownership more affordable.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · Oklahoma · House Feb 3, 2026

HB 3027: Emergency management; Youth Camp and Recreational Area Safety Revolving Fund; purpose; apportionment of monies; exception; General Revenue Fund; school buildings and fallout protection; youth camps and recreational campgrounds; emergency plans; local emergency management director; effective date; emergency.

HB 3027 creates a new "Youth Camp and Recreational Area Safety Revolving Fund" in the Oklahoma State Treasury to support safety improvements at youth camps and recreational areas. It requires all Oklahoma school districts to develop and annually update written emergency plans for severe weather and disasters, which must be filed with local emergency agencies by November 1 each year. Similarly, operators of youth camps and recreational campgrounds must create and annually update emergency plans covering hazards like flooding, evacuation routes, and alerts, submitting copies to their local emergency management director by the same deadline. The bill takes effect on July 1, 2026, and the fund will be used by the Oklahoma Department of Emergency Management to implement these safety requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Youth Camp Safety Revolving Fund from General Revenue Fund, allocating state budget resources for public safety improvements at recreational facilities.90% confidence

Sub-Topics Revenue Tags Emergency Management

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in committee · Oklahoma · House Feb 3, 2026

HB 3823: State government; creating the Oklahoma Employee Benefits Expansion Act of 2026; providing for noncodification; and providing an effective date.

HB 3823 requires private employers in Oklahoma to provide employees with up to 90 days of unpaid leave for organ or bone marrow donation, upon written request. It directly affects private employers (excluding government entities, schools, and public agencies) and their employees who are organ or bone marrow donors. The bill also allows employers who pay employees during this leave to claim a 25% credit against their Oklahoma income tax liability, limited to the first 90 days. This law does not apply to employees already covered by federal Family Medical Leave Act protections and takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 25% tax credit to employers for paid leave, reducing tax liability, directly supporting tax policy85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentMandates unpaid leave for organ donation, expanding employee benefits under workplace standards.90% confidence

Sub-Topics Income Tax Paid Leave

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passed · Oklahoma · House Apr 28, 2026

HB 3711: Schools; School District Transparency Act; instructional expenditure disclosures on district website; bond proposals, and bond guarantee applications; effective date; emergency.

HB 3711 requires Oklahoma school districts with websites to publicly disclose detailed spending data on their websites, including all state, federal, and local funds used for instruction, administration, and other purposes. It specifically mandates that districts display the percentage of total spending allocated to "instructional expenditures" (defined as funds directly supporting teaching, per the National Center for Education Statistics) on their homepage. This applies to all school districts with websites, requiring them to post this information alongside full expenditure details like budgeted vs. actual costs and superintendent compensation. The bill aims to increase transparency for parents and the public about how school funds are spent.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates school district spending transparency, promoting fiscal responsibility via public disclosure of instructional expenditure allocations.85% confidence ✓ EducationSupports EducationRequires public disclosure of instructional spending percentages to ensure accountability in school funding allocation, aligning with transparency goals for educational resource management.85% confidence

Sub-Topics Government Spending

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in committee · Oklahoma · House Feb 19, 2026

HB 4318: Revenue and taxation; sales tax; use tax; deduction for vendor; effective date.

HB 4318 allows Oklahoma businesses collecting sales and use tax to deduct a small amount for record-keeping and filing costs. Specifically, it authorizes a 1% deduction on the tax owed (capped at $1,000 per month per business account), but excludes deductions for direct payment permits or late filings (unless due to a declared natural disaster). The bill applies directly to businesses that collect and remit sales/use tax in Oklahoma, covering both the tax calculation process and monthly reporting requirements. It becomes effective November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows 1% tax deduction for businesses, reducing their tax burden on sales/use tax collections.90% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Oklahoma · House Feb 3, 2026

HB 3097: Public finance; budget work program; agency director; certification regarding policies; effective date; emergency.

HB 3097 requires Oklahoma state agencies to submit detailed budgets by June 1 each year, including funding breakdowns by quarter, organizational charts, and mission statements. Crucially, agency directors must certify in writing that their agency has not implemented policies restricting legislative access to agency records - such as requiring nondisclosure agreements or limiting where records can be reviewed. This bill directly affects all state agencies and their directors by mandating transparency in budget submissions and ensuring legislators can access records without undue barriers. The certification requirement specifically targets policies that could hinder legislative oversight of agency operations.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates transparent budget submissions and legislative access to records, promoting fiscal accountability without altering tax or funding levels.92% confidence

Sub-Topics State Budget

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in committee · Oklahoma · House Feb 3, 2026

HB 3064: Revenue and taxation; Oklahoma Revenue and Taxation Act of 2026; effective date.

HB 3064 requires Oklahoma counties to use a new standardized form for disabled veterans and their surviving spouses when they purchase a new home, ensuring they maintain their property tax exemption. The form must confirm they previously qualified for the exemption on their old homestead, and county assessors must use it to update property records to reflect the new exempt status. This applies specifically to veterans who qualify under Oklahoma Constitution Sections 8E and 8F for their primary residence (homestead). The bill creates a clear process to avoid losing tax benefits during home purchases and ensures county officials send updated tax bills accordingly. The law takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains property tax exemption for disabled veterans, providing tax relief under Oklahoma Constitution Sections 8E/8F.95% confidence ✓ VeteransSupports VeteransEnsures disabled veterans maintain property tax exemption upon home purchase, protecting an existing benefit under state law.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Housing

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passed · Oklahoma · House Apr 1, 2026

HB 4178: Revenue and taxation; exemptions; public trusts; effective date.

HB 4178 amends Oklahoma's sales tax code to add new exemptions for specific public entities and activities. It creates a new exemption allowing sales tax-free admission ticket surcharges used solely to repay debt for constructing athletic facilities, theaters, or cultural venues at public universities. The bill also expands existing exemptions for sales to certain public trusts, county fairs, educational institutions, and public authorities carrying out construction contracts. These changes directly affect state universities, local government entities, and fair authorities by reducing their taxable purchases. The policy focuses on clarifying and broadening tax relief for public infrastructure projects and nonprofit activities.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemptions for public universities and entities, reducing tax burden to support public projects and fiscal responsibility.95% confidence

Sub-Topics Sales Tax

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