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Bill

SJR 35

Constitutional amendment; repealing ad valorem tax.

2026 Regular Session Introduced by Dusty Deevers

Proposes constitutional amendment eliminating Oklahoma's ad valorem property tax system, requiring statewide voter approval without specifying replacement revenue sources.

Second Reading referred to Rules
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Bill Summary · SJR 35

Legislative bill overview

SJR 35 is a constitutional amendment proposal that would repeal Oklahoma's ad valorem tax system, which is a property tax based on the assessed value of real and personal property. The bill would require voter approval through a statewide referendum to remove this taxation mechanism from the state constitution.

Why is this important

Ad valorem taxes currently generate significant revenue for Oklahoma's state and local governments, schools, and municipalities. Repealing this tax would fundamentally alter the state's revenue structure and likely require alternative funding sources or reductions in public services unless replacement revenue mechanisms are enacted.

Potential points of contention

  • Revenue replacement uncertainty: Eliminating ad valorem taxes removes a major funding source without the bill specifying how lost revenues would be replaced, potentially impacting education, infrastructure, and local services
  • Local government impact: Counties and municipalities depend heavily on ad valorem taxes; removal could disproportionately affect their ability to fund basic services and operations
  • Implementation feasibility: The amendment doesn't address transition mechanisms, timing, or how existing obligations funded by these taxes would be handled

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

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