ENROLLED HOUSE
BILL NO. 3933 By: Provenzano and Hefner of the House
and
Rader of
the Senate
An Act relating to revenue and taxation; amending 68 O.S. 2021,
Section 3105, which relates to sale of property for delinquent ad valorem
taxes; modifying certain value amount related to single-family properties; providing
an effective date; and declaring an emergency.
SUBJECT: Revenue
and taxation
BE IT
ENACTED BY THE PEOPLE OF THE STATE OF
SECTION 1.
AMENDATORY 68 O.S. 2021,
Section 3105, is amended to read as follows:
Section 3105. A. The county treasurer shall in all cases,
except those provided for in subsection B of this section and except for
periods governed by the provisions of subsection C of Section 3148 of this
title, where taxes are a lien upon real property and have been unpaid for a
period of three (3) years or more as of the date such taxes first became due
and payable, advertise and sell such real estate for such taxes and all other
delinquent taxes, special assessments and costs at the tax resale provided for
in Section 3125 of this title, which shall be held on the second Monday of June
each year in each county. The county
treasurer shall not be bound before so doing to proceed to collect by sale all
personal taxes on personal property which are by law made a lien on realty, but
shall include such personal tax with that due on the realty, and shall sell the
realty for all of the taxes and special assessments.
B. In counties with a
population in excess of one hundred thousand (100,000) persons according to the
most recent Federal Decennial Census, the county treasurer shall not conduct a
tax sale of such real estate where taxes are a lien upon real property if the
following conditions are met:
1. The real property
contains a single-family residential dwelling;
2. The individual
residing on the property is sixty-five (65) years of age or older or has been
classified as totally disabled, as defined in subsection C of this section, and
such individual owes the taxes due on the real property;
3. The real property is
not currently being used as rental property;
4. The individual living
on the property has an annual income that does not exceed the HHS Poverty
Guidelines as established each year by the United States Department of Health
and Human Services that are published in the Federal Register and in effect at
the time that the proposed tax sale is to take place; and
5. The fair market value
of the real property as reflected on the tax rolls in the office of the county
assessor does not exceed One Hundred Twenty-five Thousand Dollars ($125,000.00)
One Hundred Eighty Thousand Dollars ($180,000.00).
C. As used in this
section, a person who is "totally disabled" means a person who is
unable to engage in any substantial gainful activity by reason of a medically
determined physical or mental impairment which can be expected to last for a
continuous period of twelve (12) months or more. Proof of disability may be established by
certification by an agency of state government, an insurance company, or as may
be required by the county treasurer. Eligibility to receive disability benefits
pursuant to a total disability under the Federal Social Security Act shall
constitute proof of disability for purposes of this section.
D. It shall be the duty
of the individual owning property subject to the provisions of subsection B of
this section to make application to the county treasurer for an exemption from
a tax sale prior to the property being sold.
It shall also be the duty of the individual to provide evidence to the
county treasurer that the individual meets the financial requirements outlined
in paragraph 4 of subsection B of this section and all other requirements of
this section to qualify for the exemption.
Any individual claiming the exemption provided in this section shall
establish eligibility for the exemption each year the exemption is claimed.
E. Taxes, interest and
penalties will continue to accrue while the exemption is claimed. The exemption from sale of property described
in this section shall no longer be applicable and the county treasurer shall
proceed with the sale of such real estate if any of the conditions prescribed
in this section are no longer met.
F. Every notice of tax
resale shall contain language approved by the Office of the State Auditor and
Inspector informing the taxpayer of the provisions of this section.
SECTION 2.
This act shall become effective June 1, 2024.
SECTION 3. It being immediately necessary for the preservation of the public peace, health or safety, an emergency is hereby declared to exist, by reason whereof this act shall take effect and be in full force from and after its passage and approval.
Passed the
House of Representatives the 11th day of March, 2024.
Presiding
Officer of the House
of
Representatives
Passed the Senate the 15th day of
April, 2024.
Presiding
Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office
of the Governor this ____________________ day of ___________________,
20_______, at _______ o'clock _______ M.
By:
_________________________________
Approved by the
Governor of the State of Oklahoma this _________ day of ___________________,
20_______, at _______ o'clock _______ M.
_________________________________
Governor of
the State of Oklahoma
OFFICE
OF THE SECRETARY OF STATE
Received by the Office
of the Secretary of State this __________ day of ___________________,
20_______, at _______ o'clock _______ M.
By: _________________________________