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Bill

SB 1122

Ad valorem tax; requiring the State Board of Equalization to assess certain broadband property.at certain radio Effective date.

2026 Regular Session Introduced by Trey Caldwell and 1 co-sponsor

Oklahoma bill requiring state assessment of broadband property for ad valorem taxation, increasing provider costs but boosting local government revenue.

CR; Do Pass Appropriations and Budget Committee
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WeVote Research Nonpartisan
Bill Summary · SB 1122

Legislative bill overview

SB 1122 requires Oklahoma's State Board of Equalization to assess broadband infrastructure and equipment as taxable property subject to ad valorem (property) taxes. The bill establishes a framework for determining how broadband networks and related assets will be valued and taxed at the local and state level.

Why is this important

This bill directly affects broadband deployment economics in Oklahoma by adding a new property tax obligation to broadband providers' operational costs. The policy decision will influence broadband expansion incentives, pricing for consumers, and local government revenue—making it a choice between encouraging infrastructure investment versus generating tax revenue from existing networks.

Potential points of contention

  • Broadband expansion impact: Opponents argue additional property taxes discourage broadband investment in rural and underserved areas; proponents counter that broadband companies should contribute equally to property tax bases like other businesses
  • Valuation methodology: Determining fair market value for complex, evolving broadband infrastructure is technically challenging and could lead to disputes between providers and assessors
  • Competitive disparity: May disadvantage Oklahoma broadband providers against out-of-state competitors or create uneven taxation between different types of broadband technologies (fiber, wireless, satellite)

Compiled from official sources — confirm details with the bill’s official record.

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