Constitutional Amendment Ad Valorem Reimbursement
Summary
The Oklahoma House of Representatives passed HJR1087, a proposed constitutional amendment on ad valorem reimbursement. The resolution passed with 76-16 vote on March 25, 2026, and was engrossed and transmitted to the Senate on March 26. Sponsored by Representative Kyle Hilbert and Senator Lonnie Paxton, the amendment would require reimbursement amounts to be included in the assessed valuation of taxable property.
What changed
HJR1087 proposes a constitutional amendment to establish new requirements for ad valorem reimbursement levels and methodologies. The amendment specifically requires that reimbursement amounts be included in the assessed valuation of taxable property. The resolution passed the House with bipartisan support (76-16) and includes a special election provision (69-22) for voter consideration.
Oklahoma county assessors, treasurers, and local government finance officials should monitor this resolution as it moves through the Senate. If ultimately approved by voters, the amendment would alter how property tax assessments are calculated by incorporating reimbursement amounts into assessed valuations. Entities involved in Oklahoma property tax administration should review current reimbursement calculation methodologies for potential impacts.
What to do next
- Monitor Senate action on HJR1087
- Review current ad valorem reimbursement calculation methodologies
- Assess potential impact on property tax assessment processes if amendment passes
Source document (simplified)
ChangeBridge / Oklahoma / HJR1087 Passed HJR1087 House Joint Resolution Passed 2026-03-26
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.
Bill Details
State Oklahoma
Session 2026 Regular Session
Chamber House
Official Source www.oklegislature.gov/BillInfo.aspx?Bill=h...
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Sponsors
Kyle Hilbert (Rep - R) Lonnie Paxton (Sen - R)
Action History
2026-04-06 S Reported Do Pass Rules committee; CR filed 2026-04-01 S Second Reading referred to Rules 2026-03-26 S First Reading 2026-03-26 H Engrossed, signed, to Senate 2026-03-25 H Referred for engrossment 2026-03-25 H Special election provision adopted: Ayes: 69 Nays: 22 2026-03-25 H Third Reading, Measure passed: Ayes: 76 Nays: 16 2026-03-25 H Amended 2026-03-25 H Authored by Senator Paxton (principal Senate author) 2026-03-25 H General Order 2026-03-05 H CR; Do Pass Rules Committee 2026-03-04 H Second Reading referred to Rules 2026-03-03 H Authored by Representative Hilbert 2026-03-03 H First Reading
Votes
2026-03-05 House: Rules Committee: DO PASS Yea: 12 Nay: 0 2026-03-25 House: THIRD READING Yea: 76 Nay: 16 2026-03-25 House: ADOPT MOTION Yea: 69 Nay: 22
Committee Referrals
2026-03-04 H Rules 2026-04-01 S Rules
Amendments
2026-03-25 House Floor 1 Floor Amendment by HILBERT (UNTIMELY FILED)
Bill Text Versions
2026-03-03 Introduced 2026-03-06 Amended 2026-03-26 Engrossed Legislative data powered by LegiScan (CC BY 4.0)
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