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HJR 1087

Constitution; Vote of the People; ad valorem reimbursement; levels and methodologies of reimbursement in line with a certain purpose; requiring amounts be included in assessed valuation of taxable property for certain purposes; providing ballot title; and directing filing.

2026 Regular Session Introduced by Kyle Hilbert and 1 co-sponsor

Oklahoma constitutional amendment establishing new ad valorem tax reimbursement methodologies and assessment valuations, requiring voter approval to modify property tax calculations statewide.

Filed with Secretary of State
0
WeVote Research Nonpartisan
Bill Summary · HJR 1087

Legislative bill overview

HJR 1087 is a constitutional amendment proposal in Oklahoma that would modify how ad valorem (property) tax reimbursements are calculated and applied to assessed property valuations. The bill establishes new methodologies for determining reimbursement levels and requires these amounts to be included in the assessed valuation calculations for certain purposes. The proposal will appear on a ballot for voter approval.

Why is this important

Property tax reimbursement structures directly affect local government funding, school district budgets, and individual property tax bills. Changes to assessment methodologies can shift the tax burden between different categories of property owners and affect the revenue available to counties, municipalities, and schools. This constitutional amendment would lock specific reimbursement approaches into the state constitution, making future changes require another amendment rather than simple legislation.

Potential points of contention

  • Reimbursement level specifics: The bill's language regarding which "levels and methodologies" apply is vague in this summary, potentially meaning different stakeholders interpret the changes differently
  • Revenue distribution effects: Modifications to valuation methodologies may benefit certain property classes (residential, commercial, agricultural, industrial) while disadvantaging others, creating winners and losers
  • Fiscal impact uncertainty: Without detailed fiscal analysis available here, the long-term cost to state and local government budgets from these reimbursement changes remains unclear to voters

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

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