Oklahoma 2026 Regular Session Status: In Committee 2 R cosponsors

SB 2080 — Government administration; requiring entities that issue building permits to provide weekly notification of issuances to the county assessor. Effective date.

Last action — Coauthored by Representative Lepak (principal House author)

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced February 02, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

208 added · 239 removed

Plain-language change summary

The updated version of Senate Bill 2080 now includes clearer requirements for how often entities that issue building permits must notify the county assessor about their issuances, specifying that this notification must be done weekly. Additionally, there is an emphasis on ensuring that the county assessor is informed when certain project plans are approved. These changes are important because they improve transparency and communication between government agencies, allowing for better monitoring of local development and potentially leading to more informed decision-making regarding land use and taxation.

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STATE OF OKLAHOMA 2 2nd Session of the 60th Legislature (2026) 3 SENATE BILL 2080 By:
SENATE FLOOR VERSION February 3, 2026 3 SENATE BILL NO.
Alvord 4 5 AS INTRODUCED 7 An Act relating to government administration;
2080 By:
Alvord 5 An Act relating to government administration;
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 1 (Bold face denotes Committee Amendments) The clerk of any municipality located within the boundaries of a county with a population of four hundred fifty thousand (450,000) or more according to the most recent Federal Decennial Census or any other designated employee or official authorized to issue building permits shall electronically submit on a weekly basis copies of building permits and certificates to the county assessor for the county in which the permit was issued.
No.
3007 Page 1 The clerk of any municipality located within the boundaries of a 2 county with a population of four hundred fifty thousand (450,000) or 3 more according to the most recent Federal Decennial Census or any other designated employee or official authorized to issue building 5 permits shall electronically submit on a weekly basis copies of 6 building permits and certificates to the county assessor for the 7 county in which the permit was issued.
2021, Section 854, is 9 amended to read as follows:
2021, Section 854, is amended to read as follows:
Pursuant to Section 6C of Article X of the Constitution of the State of Oklahoma, a direction of apportionment may be prospective and may continue for one (1) or more years, and apportioned tax increments Req.
Pursuant to Section 6C of Article X of the Constitution of the State of Oklahoma, a direction of apportionment may be prospective and may continue for one (1) or more years, and apportioned tax increments SENATE FLOOR VERSION - SB2080 SFLR Page 2 (Bold face denotes Committee Amendments) may be pledged beyond the current fiscal year to the repayment of indebtedness of other public entities, notwithstanding the provisions of Section 26 of Article X of the Constitution of the State of Oklahoma or any other provisions of law;
No.
5.
3007 Page 2 may be pledged beyond the current fiscal year to the repayment of 2 indebtedness of other public entities, notwithstanding the 3 provisions of Section 26 of Article X of the Constitution of the State of Oklahoma or any other provisions of law;
Enter into any contracts or agreements determined by the governing body to be necessary or convenient to implement the provisions and effectuate the purposes of project plans;
5 5.
Enter into any contracts or agreements determined by the 6 governing body to be necessary or convenient to implement the 7 provisions and effectuate the purposes of project plans;
Receive, from the federal government or the state, loans and 9 grants for, or in aid of a project and to receive contributions from any other source to defray project costs;
Receive, from the federal government or the state, loans and grants for, or in aid of a project and to receive contributions from any other source to defray project costs;
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 3 (Bold face denotes Committee Amendments) 11.
No.
Lay out and construct, alter, relocate, change the grade of, make specific repairs upon, or discontinue public ways and construct sidewalks in, or adjacent to, the project area;
3007 Page 3 11.
Lay out and construct, alter, relocate, change the grade 2 of, make specific repairs upon, or discontinue public ways and 3 construct sidewalks in, or adjacent to, the project area;
Cause sidewalks, ways for vehicular travel, playgrounds, or 5 water, sewer, or drainage facilities and similar improvements to be 6 constructed within the project area for the particular benefit of 7 the project area or those dwelling or working in it;
Cause sidewalks, ways for vehicular travel, playgrounds, or water, sewer, or drainage facilities and similar improvements to be constructed within the project area for the particular benefit of the project area or those dwelling or working in it;
Adopt ordinances or resolutions or repeal or modify such 9 ordinances or resolutions or establish exceptions to existing ordinances and resolutions regulating the design, construction, and use of buildings;
Adopt ordinances or resolutions or repeal or modify such ordinances or resolutions or establish exceptions to existing ordinances and resolutions regulating the design, construction, and use of buildings;
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 4 (Bold face denotes Committee Amendments) 18.
No.
Administer fees for the county assessor for the administration of project plans from entities within incentive and increment districts to cover costs;
3007 Page 4 18.
Administer fees for the county assessor for the 2 administration of project plans from entities within incentive and 3 increment districts to cover costs;
Do all things necessary or convenient to carry out the 5 powers granted in this act and otherwise authorized by the laws of 6 this state.
Do all things necessary or convenient to carry out the powers granted in this act and otherwise authorized by the laws of this state.
7 SECTION 3.
SECTION 3.
9 Section 855.
Section 855.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 5 (Bold face denotes Committee Amendments) provided, at least one of the members representing the public at large shall be a representative of the business community in the city, town, or county considering the proposed plan and project, and if a proposed plan objective is development of principally commercial retail, such representative shall be either a retailer or a representative of a retail organization.
No.
B.
3007 Page 5 provided, at least one of the members representing the public at 2 large shall be a representative of the business community in the 3 city, town, or county considering the proposed plan and project, and if a proposed plan objective is development of principally 5 commercial retail, such representative shall be either a retailer or 6 a representative of a retail organization.
The review committee shall consider and make its findings and recommendations to the governing body with respect to the conditions establishing the eligibility of the proposed district.
7 B.
The review committee shall consider and make its findings and recommendations to the governing body with respect to the 9 conditions establishing the eligibility of the proposed district.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 6 (Bold face denotes Committee Amendments) D.
No.
In the event of any changes in the area to be included in the proposed district or any substantial changes in the proposed plan and project or for any other reason deemed appropriate by the governing body, the review committee shall consider and may modify its findings and recommendations made pursuant to the provisions of subsection B of this section.
3007 Page 6 D.
E.
In the event of any changes in the area to be included in 2 the proposed district or any substantial changes in the proposed 3 plan and project or for any other reason deemed appropriate by the governing body, the review committee shall consider and may modify 5 its findings and recommendations made pursuant to the provisions of 6 subsection B of this section.
Approval of the proposed district or the proposed plan or project by the governing body which is in accord with the recommendation of the review committee shall be by a majority vote of the governing body.
7 E.
Approval of the proposed district or the proposed plan or project by the governing body which is in accord with the 9 recommendation of the review committee shall be by a majority vote of the governing body.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 7 (Bold face denotes Committee Amendments) Section 856.
No.
3007 Page 7 Section 856.
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The governing body shall designate and adopt 2 the proposed boundaries of any district and the proposed boundaries 3 of any project area.
The governing body shall designate and adopt the proposed boundaries of any district and the proposed boundaries of any project area.
Except as otherwise provided in this subsection, any districts created by a city or town shall be 5 confined to that territory within the corporate limits of such city 6 or town and any districts created by a county shall be confined to 7 that territory within the unincorporated areas of the county.
Except as otherwise provided in this subsection, any districts created by a city or town shall be confined to that territory within the corporate limits of such city or town and any districts created by a county shall be confined to that territory within the unincorporated areas of the county.
Any city, town or county may by agreement jointly create a district with 9 another entity.
Any city, town or county may by agreement jointly create a district with another entity.
Each subsequently created Req.
Each subsequently created SENATE FLOOR VERSION - SB2080 SFLR Page 8 (Bold face denotes Committee Amendments) district shall be appropriately named and shall be assigned the next consecutive number;
No.
and 4.
3007 Page 8 district shall be appropriately named and shall be assigned the next 2 consecutive number;
and 3 4.
the project area or district meets at least one of the 5 following criteria:
the project area or district meets at least one of the following criteria:
6 (1) is a reinvestment area, 7 (2) is a historic preservation area, (3) is an enterprise area, or 9 (4) is a combination of the areas specified in divisions (1), (2) and (3) of this subparagraph, b.
(1) is a reinvestment area, (2) is a historic preservation area, (3) is an enterprise area, or (4) is a combination of the areas specified in divisions (1), (2) and (3) of this subparagraph, b.
the aggregate net assessed value of the taxable property in all districts as determined pursuant to Section 862 of this title within the city or town shall not exceed twenty-five percent (25%) of the total net assessed value of taxable property within the city or town for cities or towns having a population of fifty thousand (50,000) or more or shall Req.
the aggregate net assessed value of the taxable property in all districts as determined pursuant to Section 862 of this title within the city or town shall not exceed twenty-five percent (25%) of the total net assessed value of taxable property within the city or town for cities or towns having a population of fifty thousand (50,000) or more or shall SENATE FLOOR VERSION - SB2080 SFLR Page 9 (Bold face denotes Committee Amendments) not exceed thirty-five percent (35%) of the total net assessed value of taxable property within the city or town for cities or towns having a population of less than fifty thousand (50,000), e.
No.
for projects approved by a county, the aggregate net assessed value of the taxable property in all districts as determined pursuant to Section 862 of this title within the county shall not exceed fifteen percent (15%) of the total net assessed value of the taxable property within the county, f.
3007 Page 9 not exceed thirty-five percent (35%) of the total net 2 assessed value of taxable property within the city or 3 town for cities or towns having a population of less than fifty thousand (50,000), 5 e.
for projects approved by a county, the aggregate net 6 assessed value of the taxable property in all 7 districts as determined pursuant to Section 862 of this title within the county shall not exceed fifteen 9 percent (15%) of the total net assessed value of the taxable property within the county, f.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 10 (Bold face denotes Committee Amendments) C.
No.
It is the intention of the Legislature in adopting the Local Development Act that no long-term contractual obligation be created by the mere adoption of an ordinance or resolution establishing an increment district.
3007 Page 10 C.
Notwithstanding any provision contained in an ordinance, resolution or project plan, an ordinance or resolution establishing an increment district shall constitute a legislative act and may be repealed, modified or amended at any time during the term of the increment district, by subsequent action of the governing body except as otherwise authorized pursuant to Sections 854 and 863 of this title;
It is the intention of the Legislature in adopting the Local 2 Development Act that no long-term contractual obligation be created 3 by the mere adoption of an ordinance or resolution establishing an increment district.
Notwithstanding any provision contained in an 5 ordinance, resolution or project plan, an ordinance or resolution 6 establishing an increment district shall constitute a legislative 7 act and may be repealed, modified or amended at any time during the term of the increment district, by subsequent action of the 9 governing body except as otherwise authorized pursuant to Sections 854 and 863 of this title;
or Req.
or SENATE FLOOR VERSION - SB2080 SFLR Page 11 (Bold face denotes Committee Amendments) 2.
No.
3007 Page 11 2.
2 a.
a.
issue tax apportionment bonds or notes in accordance 3 with Section 863 of this title or to issue other types of revenue bonds or notes in accordance with other 5 applicable provisions of Oklahoma law, and 6 b.
issue tax apportionment bonds or notes in accordance with Section 863 of this title or to issue other types of revenue bonds or notes in accordance with other applicable provisions of Oklahoma law, and b.
use incremental revenues derived from an increment 7 district to pay principal, interest or premium associated with such indebtedness.
use incremental revenues derived from an increment district to pay principal, interest or premium associated with such indebtedness.
9 SECTION 5.
SECTION 5.
If a retail establishment is located in property which otherwise qualifies for an incentive or exemption pursuant to this section, the incentive or exemption shall not be allowed for Req.
If a retail establishment is located in property which otherwise qualifies for an incentive or exemption pursuant to this section, the incentive or exemption shall not be allowed for SENATE FLOOR VERSION - SB2080 SFLR Page 12 (Bold face denotes Committee Amendments) that portion of the property used for such retail establishment.
No.
As used in this subsection, “retail establishment” shall not include an establishment that provides lodging including, but not limited to, a hotel, apartment hotel, public rooming house, or motel.
3007 Page 12 that portion of the property used for such retail establishment.
No ad valorem tax incentives or exemptions authorized in this section may be granted if the property is located in an increment district or as long as the property is subject to the ad valorem tax exemption for new or expanding manufacturing facilities as authorized by Section 6B of Article X of the Oklahoma Constitution.
As 2 used in this subsection, “retail establishment” shall not include an 3 establishment that provides lodging including, but not limited to, a hotel, apartment hotel, public rooming house, or motel.
No ad 5 valorem tax incentives or exemptions authorized in this section may 6 be granted if the property is located in an increment district or as 7 long as the property is subject to the ad valorem tax exemption for new or expanding manufacturing facilities as authorized by Section 9 6B of Article X of the Oklahoma Constitution.
No incentives or exemptions may be granted to any business or firm that is relocating from within the state and is subject to or in the process of recruitment by two or more governmental entities within the state unless the governmental entity in which Req.
No incentives or exemptions may be granted to any business or firm that is relocating from within the state and is subject to or in the process of recruitment by two or more governmental entities within the state unless the governmental entity in which SENATE FLOOR VERSION - SB2080 SFLR Page 13 (Bold face denotes Committee Amendments) the business or firm does not locate adopts a resolution giving their its approval to the granting of incentives or exemptions to the business or firm locating in the competing governmental entity.
No.
No incentives or exemptions may be granted to an out-of-state business or firm that is subject to or in the process of recruitment by two or more governmental entities within the state except as otherwise provided for in this subsection.
3007 Page 13 the business or firm does not locate adopts a resolution giving 2 their its approval to the granting of incentives or exemptions to 3 the business or firm locating in the competing governmental entity.
The prohibition against incentives or exemptions to a business or firm relocating within the state may be waived upon application by the governing body to, and approval of, the Director Chief Executive Officer of the Oklahoma Department of Commerce.
No incentives or exemptions may be granted to an out-of-state 5 business or firm that is subject to or in the process of recruitment 6 by two or more governmental entities within the state except as 7 otherwise provided for in this subsection.
The prohibition against incentives or exemptions to a business or firm relocating within the 9 state may be waived upon application by the governing body to, and approval of, the Director Chief Executive Officer of the Oklahoma Department of Commerce.
No ad valorem tax exemption shall be granted Req.
No ad valorem tax exemption shall be granted SENATE FLOOR VERSION - SB2080 SFLR Page 14 (Bold face denotes Committee Amendments) pursuant to the provisions of this subsection for single-family residences.
No.
The governing body may grant the exemption only on the increase in value of the property.
3007 Page 14 pursuant to the provisions of this subsection for single-family 2 residences.
The exemptions may be granted for a specific period of time as determined by a written agreement between the property owners of the area and the governing body and may be renewed.
The governing body may grant the exemption only on the 3 increase in value of the property.
Uses of the property eligible for this exemption may include, but not be limited to, commercial, office, or multifamily residential use.
The exemptions may be granted for a specific period of time as determined by a written agreement 5 between the property owners of the area and the governing body and 6 may be renewed.
E.
Uses of the property eligible for this exemption 7 may include, but not be limited to, commercial, office, or multifamily residential use.
9 E.
The captured appraised value or the other local tax or fee collections shared by the city, town, or county and other taxing Req.
The captured appraised value or the other local tax or fee collections shared by the city, town, or county and other taxing SENATE FLOOR VERSION - SB2080 SFLR Page 15 (Bold face denotes Committee Amendments) entities, the total amount of tax increments received, and any additional information necessary to demonstrate compliance with the plan adopted by the city, town, or county;
No.
3007 Page 15 entities, the total amount of tax increments received, and any 2 additional information necessary to demonstrate compliance with the 3 plan adopted by the city, town, or county;
The name of the person who is currently in charge of the 5 implementation of the plan;
The name of the person who is currently in charge of the implementation of the plan;
and 6 7.
and 7.
The names of the persons who have disclosed an interest as 7 required pursuant to Section 857 of this title and the interest disclosed.
The names of the persons who have disclosed an interest as required pursuant to Section 857 of this title and the interest disclosed.
9 F.
F.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 16 (Bold face denotes Committee Amendments) 6.
No.
The name of the person who is currently in charge of the implementation of the plan;
3007 Page 16 6.
and 7.
The name of the person who is currently in charge of the 2 implementation of the plan;
The names of the persons who have disclosed an interest as required pursuant to Section 857 of this title and the interest disclosed.
and 3 7.
G.
The names of the persons who have disclosed an interest as required pursuant to Section 857 of this title and the interest 5 disclosed.
The governing body granting any exemption or incentive pursuant to the provisions of this section shall annually submit a fiscal impact report electronically to the Oklahoma Department of Commerce.
6 G.
The governing body granting any exemption or incentive 7 pursuant to the provisions of this section shall annually submit a fiscal impact report electronically to the Oklahoma Department of 9 Commerce.
Any school district located within the boundaries of an increment district may file a protest with the governing body of the city, town or county as to the amount certified by the county Req.
Any school district located within the boundaries of an increment district may file a protest with the governing body of the city, town or county as to the amount certified by the county SENATE FLOOR VERSION - SB2080 SFLR Page 17 (Bold face denotes Committee Amendments) assessor as the “base assessed value” of the increment district.
No.
Such protest shall be filed within thirty (30) days after the “base assessed value” is certified by the county assessor.
3007 Page 17 assessor as the “base assessed value” of the increment district.
The governing body of the city, town or county shall notify the county assessor of the protest.
2 Such protest shall be filed within thirty (30) days after the “base 3 assessed value” is certified by the county assessor.
Within thirty days after being notified of the protest, the county assessor shall redetermine the total assessed value of all taxable real property and all taxable personal property within the boundaries of the increment district and shall certify to the governing body of the city, town or county the redetermined amount as the “base assessed value” of that district.
The governing body of the city, town or county shall notify the county assessor of 5 the protest.
Within thirty days after being notified of the 6 protest, the county assessor shall redetermine the total assessed 7 value of all taxable real property and all taxable personal property within the boundaries of the increment district and shall certify to 9 the governing body of the city, town or county the redetermined amount as the “base assessed value” of that district.
After the county assessor has certified the “base assessed value” of the taxable real property and the taxable personal property in such increment district, then in respect to every taxing jurisdiction receiving taxes levied in the increment district, the county assessor or any other official required by law to ascertain the amount of the equalized assessed value of all taxable property within such increment district for the purpose of computing the tax levy to be extended upon taxable property within such increment district, for the purpose of calculating the general state school aid formula, or for the purpose of computing any debt limitation, shall in every year that the tax apportionment is in effect ascertain the amount of value of taxable property in such increment district by including in such amount the certified “base assessed value” of all taxable real property and all taxable personal Req.
After the county assessor has certified the “base assessed value” of the taxable real property and the taxable personal property in such increment district, then in respect to every taxing jurisdiction receiving taxes levied in the increment district, the county assessor or any other official required by law to ascertain the amount of the equalized assessed value of all taxable property within such increment district for the purpose of computing the tax levy to be extended upon taxable property within such increment district, for the purpose of calculating the general state school aid formula, or for the purpose of computing any debt limitation, shall in every year that the tax apportionment is in effect ascertain the amount of value of taxable property in such increment district by including in such amount the certified “base assessed value” of all taxable real property and all taxable personal SENATE FLOOR VERSION - SB2080 SFLR Page 18 (Bold face denotes Committee Amendments) property in such increment district in lieu of the equalized assessed value of all taxable real property and all taxable personal property in such increment district.
No.
The tax levy determined shall be extended to the current equalized assessed value of all property in the increment district in the same manner as the tax levy is extended to all other taxable property in the increment district.
3007 Page 18 property in such increment district in lieu of the equalized 2 assessed value of all taxable real property and all taxable personal 3 property in such increment district.
The method of extending taxes established under the provisions of this section shall terminate when the governing body adopts an ordinance or resolution dissolving the tax apportionment financing.
The tax levy determined shall be extended to the current equalized assessed value of all property 5 in the increment district in the same manner as the tax levy is 6 extended to all other taxable property in the increment district.
7 The method of extending taxes established under the provisions of this section shall terminate when the governing body adopts an 9 ordinance or resolution dissolving the tax apportionment financing.
In addition to the other requirements prescribed by law for the listing and assessing of real property pursuant to the Req.
In addition to the other requirements prescribed by law for the listing and assessing of real property pursuant to the SENATE FLOOR VERSION - SB2080 SFLR Page 19 (Bold face denotes Committee Amendments) provisions of the Ad Valorem Tax Code, when listing the value of real property on which a manufactured home is located and owned by the person owning the manufactured home and when listing the value of the improvements thereon, the county assessor shall separately describe and identify the value of the manufactured home apart from other real property and the value of the other improvements thereon.
No.
The value of the real property, the manufactured home, and the other improvements shall be shown separately.
3007 Page 19 provisions of the Ad Valorem Tax Code, when listing the value of 2 real property on which a manufactured home is located and owned by 3 the person owning the manufactured home and when listing the value of the improvements thereon, the county assessor shall separately 5 describe and identify the value of the manufactured home apart from 6 other real property and the value of the other improvements thereon.
C.
7 The value of the real property, the manufactured home, and the other improvements shall be shown separately.
9 C.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 20 (Bold face denotes Committee Amendments) 2.
No.
The serial number or identification number of the manufactured home;
3007 Page 20 2.
3.
The serial number or identification number of the 2 manufactured home;
3 3.
5 4.
4.
The address or legal description where the manufactured home 6 is to be located;
The address or legal description where the manufactured home is to be located;
7 5.
5.
and 9 6.
and 6.
When lawfully repossessing a manufactured home which has been listed and assessed as personal property pursuant to the provisions of subsection B of Section 2812 of this title, a holder of a perfected security interest in the home is authorized to pay the ad valorem taxes for Req.
When lawfully repossessing a manufactured home which has been listed and assessed as personal property pursuant to the provisions of subsection B of Section 2812 of this title, a holder of a perfected security interest in the home is authorized to pay the ad valorem taxes for SENATE FLOOR VERSION - SB2080 SFLR Page 21 (Bold face denotes Committee Amendments) the full current year and any registration fees or ad valorem taxes which may be due for any prior years.
No.
The county treasurer shall issue a receipt of taxes paid to said holder and a decal showing the payment of such taxes.
3007 Page 21 the full current year and any registration fees or ad valorem taxes 2 which may be due for any prior years.
Such receipt shall be issued notwithstanding the existence of a tax sale certificate issued as a result of a tax sale to a purchaser of property upon which a manufactured home is located and for which the holder of a perfected security interest makes payment as authorized by this subsection.
The county treasurer shall 3 issue a receipt of taxes paid to said holder and a decal showing the payment of such taxes.
Such receipt shall be issued if the procedures prescribed by Section 3106 of this title are followed.
Such receipt shall be issued notwithstanding 5 the existence of a tax sale certificate issued as a result of a tax 6 sale to a purchaser of property upon which a manufactured home is 7 located and for which the holder of a perfected security interest makes payment as authorized by this subsection.
Such receipt shall 9 be issued if the procedures prescribed by Section 3106 of this title are followed.
A certificate of title for a manufactured home shall not be issued pursuant to a repossession prior to the furnishing of proof Req.
A certificate of title for a manufactured home shall not be issued pursuant to a repossession prior to the furnishing of proof SENATE FLOOR VERSION - SB2080 SFLR Page 22 (Bold face denotes Committee Amendments) satisfactory to Service Oklahoma or the licensed operator that all ad valorem taxes due have been paid.
No.
If the home is subject to registration pursuant to the provisions of the Oklahoma Vehicle License and Registration Act, the holder of a perfected security interest in a manufactured home may repossess the manufactured home and transport the manufactured home within the state for the purpose of securing the property after registering the manufactured home pursuant to the provisions of Section 1113 or 1117 of Title 47 of the Oklahoma Statutes.
3007 Page 22 satisfactory to Service Oklahoma or the licensed operator that all 2 ad valorem taxes due have been paid.
If the home is subject to 3 registration pursuant to the provisions of the Oklahoma Vehicle License and Registration Act, the holder of a perfected security 5 interest in a manufactured home may repossess the manufactured home 6 and transport the manufactured home within the state for the purpose 7 of securing the property after registering the manufactured home pursuant to the provisions of Section 1113 or 1117 of Title 47 of 9 the Oklahoma Statutes.
As used in this paragraph, “manufactured home used for commercial Req.
As used in this paragraph, “manufactured home used for commercial SENATE FLOOR VERSION - SB2080 SFLR Page 23 (Bold face denotes Committee Amendments) purposes” means a manufactured home owned by any lawfully recognized business entity the primary purpose of which is to provide temporary housing for the employees or contractors of such business entity.
No.
3007 Page 23 purposes” means a manufactured home owned by any lawfully recognized 2 business entity the primary purpose of which is to provide temporary 3 housing for the employees or contractors of such business entity.
The decal shall be affixed to the manufactured home 5 license plate as evidence of the ad valorem tax paid and shall 6 remain on the license plate, which shall be affixed to the exterior 7 of the manufactured home, while the manufactured home is in transit.
The decal shall be affixed to the manufactured home license plate as evidence of the ad valorem tax paid and shall remain on the license plate, which shall be affixed to the exterior of the manufactured home, while the manufactured home is in transit.
It shall be a misdemeanor for any person to transport or 9 cause to be transported a manufactured home without the decal affixed as required by this section or without a special waiver and affidavit as provided in subsection E of this section.
It shall be a misdemeanor for any person to transport or cause to be transported a manufactured home without the decal affixed as required by this section or without a special waiver and affidavit as provided in subsection E of this section.
As used in subsection E of Section 2817 of this title, “facility, device or method for the desulphurization of Req.
As used in subsection E of Section 2817 of this title, “facility, device or method for the desulphurization of SENATE FLOOR VERSION - SB2080 SFLR Page 24 (Bold face denotes Committee Amendments) gasoline or diesel fuel” means any structure, building, installation, excavation, machinery, equipment or device and any attachment or addition to or reconstruction, replacement or improvement of that property, that is used, constructed, acquired or installed on or after January 1, 2003, wholly or partly to meet or exceed rules adopted by the Oklahoma Environmental Quality Board, or by the United States Environmental Protection Agency with respect to any program which has been delegated to the Department of Environmental Quality for the prevention, monitoring, control or reduction of the amount of sulfur in gasoline or diesel fuel.
No.
3007 Page 24 gasoline or diesel fuel” means any structure, building, 2 installation, excavation, machinery, equipment or device and any 3 attachment or addition to or reconstruction, replacement or improvement of that property, that is used, constructed, acquired or 5 installed on or after January 1, 2003, wholly or partly to meet or 6 exceed rules adopted by the Oklahoma Environmental Quality Board, or 7 by the United States Environmental Protection Agency with respect to any program which has been delegated to the Department of 9 Environmental Quality for the prevention, monitoring, control or reduction of the amount of sulfur in gasoline or diesel fuel.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 25 (Bold face denotes Committee Amendments) C.
No.
Following submission of the information required by subsection B of this section, the Executive Director of the Department of Environmental Quality shall determine if the facility, device or method is used wholly as a facility, device or method for the desulphurization of gasoline or diesel fuel.
3007 Page 25 C.
As soon as practicable, the Executive Director shall send notice by regular mail or electronic mail to the Director of the Ad Valorem Division of the Oklahoma Tax Commission that the person has applied for a determination under this section.
Following submission of the information required by 2 subsection B of this section, the Executive Director of the 3 Department of Environmental Quality shall determine if the facility, device or method is used wholly as a facility, device or method for 5 the desulphurization of gasoline or diesel fuel.
As soon as 6 practicable, the Executive Director shall send notice by regular 7 mail or electronic mail to the Director of the Ad Valorem Division of the Oklahoma Tax Commission that the person has applied for a 9 determination under this section.
A person seeking an exclusion under this section shall provide to the county assessor or the Director of the Ad Valorem Division of the Oklahoma Tax Commission a copy of the letter by mail Req.
A person seeking an exclusion under this section shall provide to the county assessor or the Director of the Ad Valorem Division of the Oklahoma Tax Commission a copy of the letter by mail SENATE FLOOR VERSION - SB2080 SFLR Page 26 (Bold face denotes Committee Amendments) or electronic mail issued by the Executive Director of the Department of Environmental Quality under subsection C of this section.
No.
The county assessor or the Director of the Ad Valorem Division of the Tax Commission shall accept the copy of the letter by mail or electronic mail from the Executive Director as conclusive evidence that the facility, device or method is used wholly for the desulphurization of gasoline or diesel fuel.
3007 Page 26 or electronic mail issued by the Executive Director of the 2 Department of Environmental Quality under subsection C of this 3 section.
The county assessor or the Director of the Ad Valorem Division of the Tax Commission shall further determine if the property for which the exclusion is sought is qualified as provided in subsection E of Section 2817 of this title.
The county assessor or the Director of the Ad Valorem Division of the Tax Commission shall accept the copy of the letter 5 by mail or electronic mail from the Executive Director as conclusive 6 evidence that the facility, device or method is used wholly for the 7 desulphurization of gasoline or diesel fuel.
The county assessor or the Director of the Ad Valorem Division of the Tax Commission shall 9 further determine if the property for which the exclusion is sought is qualified as provided in subsection E of Section 2817 of this title.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 27 (Bold face denotes Committee Amendments) Section 2882.
No.
3007 Page 27 Section 2882.
In any case where the State Board of 2 Equalization, in the equalization of property locally assessed, 3 shall make its determination that the ratio of the assessed value of real property within the county to the fair cash value of said real 5 property does not comply with the legal requirements for the level 6 of assessment, or does not comply with the legal requirements for 7 the uniformity of assessment then the State Board shall notify, by mail or electronic mail, the board of county commissioners of said 9 county, and the county assessor, giving the ratio determined and the percentage valuation increase or decrease the county must achieve during the next assessment period or the action required for compliance with any applicable order for assessment uniformity.
In any case where the State Board of Equalization, in the equalization of property locally assessed, shall make its determination that the ratio of the assessed value of real property within the county to the fair cash value of said real property does not comply with the legal requirements for the level of assessment, or does not comply with the legal requirements for the uniformity of assessment then the State Board shall notify, by mail or electronic mail, the board of county commissioners of said county, and the county assessor, giving the ratio determined and the percentage valuation increase or decrease the county must achieve during the next assessment period or the action required for compliance with any applicable order for assessment uniformity.
The board of county commissioners shall cause a notice of the order for a valuation increase or decrease made by the State Board of Equalization to be published in at least one (1) newspaper of general circulation within the county at least one (1) time each Req.
The board of county commissioners shall cause a notice of the order for a valuation increase or decrease made by the State Board of Equalization to be published in at least one (1) newspaper of general circulation within the county at least one (1) time each SENATE FLOOR VERSION - SB2080 SFLR Page 28 (Bold face denotes Committee Amendments) week for two (2) consecutive weeks.
No.
Such notice by publication shall constitute sufficient notice to any taxpayer within such county of the possible increase or decrease in the valuation of property owned by the taxpayer located within such county.
3007 Page 28 week for two (2) consecutive weeks.
No individual valuation increase or decrease notice shall be required to be mailed, electronically mailed, or delivered to an affected taxpayer as a result of the implementation of an order for an increase or decrease in valuation issued by the State Board of Equalization.
Such notice by publication 2 shall constitute sufficient notice to any taxpayer within such 3 county of the possible increase or decrease in the valuation of property owned by the taxpayer located within such county.
No 5 individual valuation increase or decrease notice shall be required 6 to be mailed, electronically mailed, or delivered to an affected 7 taxpayer as a result of the implementation of an order for an increase or decrease in valuation issued by the State Board of 9 Equalization.
Req.
SENATE FLOOR VERSION - SB2080 SFLR Page 29 (Bold face denotes Committee Amendments) E.
No.
Either the State Board of Equalization or the party filing a complaint pursuant to this section may appeal the decision of the Court of Tax Review by filing a notice of intent to appeal with the Clerk of the Court of Tax Review within ten (10) calendar days of the date the final decision is rendered.
3007 Page 29 E.
Appeal shall be made to the Oklahoma Supreme Court which shall affirm the decision of the Court of Tax Review if supported by competent evidence.
Either the State Board of Equalization or the party filing a 2 complaint pursuant to this section may appeal the decision of the 3 Court of Tax Review by filing a notice of intent to appeal with the Clerk of the Court of Tax Review within ten (10) calendar days of 5 the date the final decision is rendered.
Appeal shall be made to 6 the Oklahoma Supreme Court which shall affirm the decision of the 7 Court of Tax Review if supported by competent evidence.
2021, Section 2893, is 9 amended to read as follows:
2021, Section 2893, is amended to read as follows:
All applications for exemption, showing thereon the action of the county assessor, Req.
All applications for exemption, showing thereon the action of the county assessor, SENATE FLOOR VERSION - SB2080 SFLR Page 30 (Bold face denotes Committee Amendments) shall be delivered electronically submitted to the county board of equalization on or before the fourth Monday of April of each year.
No.
SECTION 11.
3007 Page 30 shall be delivered electronically submitted to the county board of 2 equalization on or before the fourth Monday of April of each year.
3 SECTION 11.
4 60-2-3007 QD 1/15/2026 11:58:29 AM 6 7 8 9 Req.
COMMITTEE REPORT BY:
No.
COMMITTEE ON LOCAL AND COUNTY GOVERNMENT February 3, 2026 - DO PASS 6 8 SENATE FLOOR VERSION - SB2080 SFLR Page 31 (Bold face denotes Committee Amendments)
3007 Page 31
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Action History

  1. Coauthored by Representative Lepak (principal House author)

  2. Placed on General Order

  3. Reported Do Pass Local and County Government committee; CR filed

  4. Second Reading referred to Local and County Government

  5. Authored by Senator Alvord

  6. First Reading

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 149 not signed on · 2 voted No

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors SB 2080?
SB 2080 is sponsored by Jerry Alvord (Republican) and Mark Lepak (Republican).
What is the current status of SB 2080?
This bill is in committee in the Senate. Introduced February 02, 2026. It must pass committee before a floor vote.
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