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Bill

SJR 15

Constitutional amendment; elimination of property tax; authorization to levy consumption tax.

2026 Regular Session Introduced by David Bullard and 1 co-sponsor

Oklahoma constitutional amendment eliminating property taxes and authorizing consumption tax to replace the revenue stream.

Second Reading referred to Rules
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WeVote Research Nonpartisan
Bill Summary · SJR 15

Legislative bill overview

SJR 15 proposes a constitutional amendment to eliminate Oklahoma's property tax system and authorize the state to implement a consumption tax (sales tax) as an alternative revenue source. The amendment would require voter approval through a statewide referendum before taking effect.

Why is this important

Property tax elimination would fundamentally restructure state and local government funding, affecting school districts, county services, and municipal operations that currently depend on property tax revenue. This represents a major shift from taxing wealth/assets to taxing spending, with significant implications for both individual taxpayers and public service delivery across Oklahoma.

Potential points of contention

  • Revenue neutrality concerns: Whether a consumption tax would generate sufficient revenue to replace property tax income, or if it would create budget shortfalls for schools and local services
  • Regressivity debate: Consumption taxes are generally considered regressive (disproportionately impacting lower-income households), while property taxes can be more progressive depending on assessment methods
  • Implementation complexity: Questions about the consumption tax rate needed, what items would be taxed, and how to address the transition period for governments currently dependent on property tax revenue
  • Local control: Whether eliminating property taxes would reduce local government autonomy and increase state dependence for funding decisions

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

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