Oklahoma HJR 1033: Oklahoma Constitution; ad valorem taxation; disabled veterans; disability percentage; ballot title; filing.

Bill Text

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STATE OF OKLAHOMA

1st Session of the 59th Legislature (2023)

HOUSE JOINT
RESOLUTION 1033 By: George

AS INTRODUCED

A Joint Resolution directing the Secretary of State
to refer to the people for their approval or
rejection a proposed amendment to Section 8E of
Article X of the Constitution of the State of
Oklahoma; modifying provisions related to homesteads
of certain disabled veterans or surviving spouses;
providing for exemption based upon disability
percentage determinations; providing ballot title;
and directing filing.

BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES AND THE SENATE OF THE
1ST SESSION OF THE 59TH OKLAHOMA LEGISLATURE:
SECTION 1. The Secretary of State shall refer to the people for
their approval or rejection, as and in the manner provided by law,
the following proposed amendment to Section 8E of Article X of the
Constitution of the State of Oklahoma to read as follows:
Section 8E. Homestead exemption – Military service disability.
A. Despite any provision to the contrary, beginning January 1,
2006 2025, each head of household who has been honorably discharged
from active service in any branch of the Armed Forces of the United
States or Oklahoma National Guard and who has been certified by the

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United States Department of Veterans Affairs or its successor to
have a one hundred percent (100%) permanent disability sustained
through military action or accident or resulting from disease
contracted while in such active service or the surviving spouse of
such head of household shall be entitled to claim an exemption for
the full amount of the fair cash value of the homestead based on the
percentage of the disability according to the following schedule:
1. If the disability is determined to be one hundred percent
(100%), the exemption shall be for the full amount of the fair cash
value of the homestead;
2. If the disability is determined to be less than one hundred
percent (100%) but at least seventy percent (70%), the exemption
shall be for fifty percent (50%) of the fair cash value of the
homestead; and
3. If the disability is determined to be less than seventy
percent (70%), there shall be no exemption for any amount of the
fair cash value of the homestead.
B. In order to be eligible for the exemption authorized by this
section, the individual shall be required to prove residency within
the State of Oklahoma and must have previously qualified for the
homestead exemption authorized by law or be eligible for the
homestead exemption pursuant to law.
C. If a homestead otherwise eligible for the exemption
authorized by this section is transferred on or after January 1 of a

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calendar year, another homestead property acquired by the qualifying
head of household or by the surviving spouse of such qualifying head
of household shall be exempt to the same extent as the homestead
property previously owned by such person or persons for the year
during which the new homestead is acquired and, subject to the
requirements of this section, for each year thereafter.
SECTION 2. The Ballot Title for the proposed Constitutional
amendment as set forth in SECTION 1 of this resolution shall be in
the following form:
BALLOT TITLE
Legislative Referendum No. ____ State Question No. ____
THE GIST OF THE PROPOSITION IS AS FOLLOWS:
This measure amends the Oklahoma Constitution. It amends
Section 8E of Article 10. This section allows certain disabled
veterans to be exempt from paying property tax on their
homestead. Currently, the veteran must be determined to be one
hundred percent (100%) disabled to qualify. This measure would
change the amount of the exemption based on the percentage of
disability. A one hundred percent (100%) disabled veteran would
still be exempt from payment of property tax on the homestead.
If the veteran has a disability less than one hundred percent
(100%) but at least seventy percent (70%) the exemption would be
for one-half (1/2) the fair cash value of the homestead. If the
veteran has a disability of less than seventy percent (70%),

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there would not be any exemption and the veteran would owe
property tax based on the fair cash value of the homestead.
SHALL THE PROPOSAL BE APPROVED?
FOR THE PROPOSAL — YES _____________
AGAINST THE PROPOSAL — NO _____________
SECTION 3. The Chief Clerk of the House of Representatives,
immediately after the passage of this resolution, shall prepare and
file one copy thereof, including the Ballot Title set forth in
SECTION 2 hereof, with the Secretary of State and one copy with the
Attorney General.

59-1-6526 MAH 01/10/23