1| STATE OF OKLAHOMA |
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2| 1st Session of the 59th Legislature (2023) |
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3|HOUSE JOINT |
|RESOLUTION 1039 By: Steagall |
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| AS INTRODUCED |
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| A Joint Resolution directing the Secretary of State |
8| to refer to the people for their approval or |
| rejection a proposed amendment to Sections 8D, 8E and |
9| 8F of Article X of the Constitution of the State of |
| Oklahoma; modifying references to head of household; |
10| replacing references to head of household with |
| reference to veterans; providing ballot title; and |
11| directing filing. |
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14| SECTION 1. The Secretary of State shall refer to the people for |
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15|their approval or rejection, as and in the manner provided by law, |
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16|the following proposed amendment to Section 8D, 8E and 8F of Article |
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17|X of the Constitution of the State of Oklahoma to read as follows: |
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18| Section 8D. A. Despite any provision to the contrary, |
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19|beginning January 1, 2009 2025, each head of household veteran who |
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20|has been honorably discharged from active service in any branch of |
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21|the Armed Forces of the United States or Oklahoma National Guard and |
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22|who has been certified by the United States Department of Veterans |
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23|Affairs or its successor to have a one-hundred-percent (100%) |
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24|permanent disability sustained through military action or accident |
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1|or resulting from disease contracted while in such active service or |
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2|the surviving spouse of such head of household veteran shall be |
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3|entitled to claim an exemption for the full amount of all household |
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4|personal property which is subject to ad valorem taxation and which |
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5|is not subject to any form of taxation in lieu of ad valorem |
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6|taxation. |
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7| B. In order to be eligible for the exemption authorized by this |
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8|section, the individual shall be required to prove residency within |
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9|the State of Oklahoma. |
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10| C. The Legislature shall be authorized to enact such laws as |
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11|may be necessary in order to implement the exemption provided by |
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12|this section; however, the exemption amount shall not be subject to |
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13|modification by such enactments and shall be for the full amount of |
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14|the valuation of any household personal property as otherwise |
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15|prescribed by this section. |
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16| Section 8E. A. Despite any provision to the contrary, |
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17|beginning January 1, 2006 2025, each head of household veteran who |
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18|has been honorably discharged from active service in any branch of |
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19|the Armed Forces of the United States or Oklahoma National Guard and |
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20|who has been certified by the United States Department of Veterans |
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21|Affairs or its successor to have a one hundred percent (100%) |
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22|permanent disability sustained through military action or accident |
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23|or resulting from disease contracted while in such active service or |
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24|the surviving spouse of such head of household veteran shall be |
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1|entitled to claim an exemption for the full amount of the fair cash |
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2|value of the homestead. |
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3| B. In order to be eligible for the exemption authorized by this |
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4|section, the individual shall be required to prove residency within |
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5|the State of Oklahoma and must have previously qualified for the |
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6|homestead exemption authorized by law or be eligible for the |
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7|homestead exemption pursuant to law. |
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8| C. If a homestead otherwise eligible for the exemption |
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9|authorized by this section is transferred on or after January 1 of a |
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10|calendar year, another homestead property acquired by the qualifying |
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11|head of household veteran or by the surviving spouse of such |
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12|qualifying head of household veteran shall be exempt to the same |
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13|extent as the homestead property previously owned by such person or |
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14|persons for the year during which the new homestead is acquired and, |
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15|subject to the requirements of this section, for each year |
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16|thereafter. |
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17| Section 8F. A. Despite any provision to the contrary, and |
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18|except as otherwise provided by subsection D of this section, |
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19|beginning January 1, 2015 2025, the surviving spouse of the head of |
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20|household a veteran who is determined by the United States |
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21|Department of Defense or any branch of the United States military to |
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22|have died while in the line of duty shall be entitled to claim an |
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23|exemption for the full amount of the fair cash value of the |
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24|homestead until such surviving spouse remarries. |
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1| B. In order to be eligible for the exemption authorized by this |
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2|section, the surviving spouse shall be required to prove residency |
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3|within the State of Oklahoma and must have previously qualified for |
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4|the homestead exemption authorized by law or be eligible for the |
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5|homestead exemption pursuant to law. |
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6| C. If a homestead otherwise eligible for the exemption |
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7|authorized by this section is transferred on or after January 1 of a |
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8|calendar year, another homestead property acquired by the surviving |
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9|spouse shall be exempt to the same extent as the homestead property |
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10|previously owned by such person for the year during which the new |
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11|homestead is acquired and, subject to the requirements of this |
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12|section, for each year thereafter. |
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13| D. The provisions of this section shall be applicable for the |
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14|2014 2025 calendar year and all subsequent calendar years with |
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15|respect to an existing homestead property owned by the surviving |
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16|spouse of a person previously determined to have died while in the |
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17|line of duty by the United States Department of Defense or |
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18|applicable branch of the United States military. |
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19| SECTION 2. The Ballot Title for the proposed Constitutional |
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20|amendment as set forth in SECTION 1 of this resolution shall be in |
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21|the following form: |
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22| BALLOT TITLE |
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23|Legislative Referendum No. ____ State Question No. ____ |
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24|THE GIST OF THE PROPOSITION IS AS FOLLOWS: |
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1| This measure amends the Oklahoma Constitution. It amends |
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2| Sections 8D, 8E and 8F in Article 10. These sections all relate |
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3| to property tax exemptions. Some of the exemptions are for the |
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4| homestead of disabled veterans or surviving spouses of disabled |
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5| veterans or the surviving spouses of persons who were killed in |
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6| the line of duty during military service. One of the exemptions |
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7| is for personal property of a disabled veteran or the surviving |
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8| spouse of a disabled veteran. The amendments change references |
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9| to "head of household". The phrase "head of household" would be |
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10| replaced with references to a "veteran". The amendments would |
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11| be effective beginning with the 2025 calendar year and for each |
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12| year thereafter. |
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13| SHALL THE PROPOSAL BE APPROVED? |
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14| FOR THE PROPOSAL YES _____________ |
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15| AGAINST THE PROPOSAL NO _____________ |
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16| SECTION 3. The Chief Clerk of the House of Representatives, |
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17|immediately after the passage of this resolution, shall prepare and |
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18|file one copy thereof, including the Ballot Title set forth in |
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19|SECTION 2 hereof, with the Secretary of State and one copy with the |
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20|Attorney General. |
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22| 59-1-6148 MAH 12/15/22 |
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