HJR 1046 — Oklahoma Constitution; ad valorem; property exempt; meteorological event; ballot title; filing.

HOUSEENGROSSED OF REPRESENTATIVES - FLOOR VERSION STATE OF OKLAHOMA 2nd Session of the 60th Legislature (2026) COMMITTEE SUBSTITUTE FOR HOUSE JOINT RESOLUTION NO.

Smith of the House and Logan of the Senate 96 COMMITTEE SUBSTITUTE A Joint Resolution directing the Secretary of State to refer to the people for their approval or rejection a proposed amendment to Section 6 of Article X of the Constitution of the State of Oklahoma;

HJR1046 HFLR Page 1 BOLD FACE denotes Committee Amendments.

Except as otherwise provided in subsection B of this section, all property used for free public libraries, free museums, public cemeteries, property used exclusively for nonprofit schools and colleges, and all property used exclusively for religious and charitable purposes, and all property of the United StatesENGR. except property for which a federal agency obtains title through foreclosure, voluntary or involuntary liquidation or bankruptcy unless the taxation of such property is prohibited by federal law;

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1046 Page 1 States except property for which a federal agency obtains title through foreclosure, voluntary or involuntary liquidation or bankruptcy unless the taxation of such property is prohibited by federal law;

All property owned by the Murrow Indian Orphan Home, located in Coal County, and all property owned by the Whitaker Orphan Home, located in Mayes County, so long as the same shall be used exclusively as free homes or schools for orphan children, and for poor and indigent persons, and all fraternal orphan homes, and other orphan homes, together with all their charitable funds, shall be exempt from taxation, and such property as may be exempt by reason of treaty stipulations, existing between the Indians and the United HJR1046States HFLRgovernment, Pageor 2by BOLDfederal FACElaws, denotesduring Committeethe Amendments.force and effect of such treaties or federal laws.

StatesThe government,Legislature may authorize any incorporated city or town, by federala laws,majority duringvote theof forceits andelectors effectvoting ofthereon, suchto treatiesexempt ormanufacturing federalestablishments laws.and public utilities ENGR.

TheH. Legislature may authorize any incorporated city or town, by a majority vote of its electors voting thereon, to exempt manufacturing establishments and public utilities from municipal taxation, for a period not exceeding five (5) years, as an inducement to their location.

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1046 Page 2 from municipal taxation, for a period not exceeding five (5) years, as an inducement to their location.

If the damage or destruction occurs after June of each year, the exempt treatment shall apply to the tax HJR1046year HFLRimmediately Pagefollowing 3the BOLDyear FACEof denotesoccurrence. Committee Amendments.

year immediately following the year of occurrence.

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1046 Page 3 B.

This measure defines "damaged or HJR1046destroyed" HFLRto Pagemean 4that BOLDthe FACEresidence denotesis Committeeuninhabitable Amendments.and cannot be safely or reasonably occupied for at least six (6) consecutive months.

destroyed" to mean that the residence is uninhabitable and cannot be safely or reasonably occupied for at least six (6) consecutive months.

SHALLENGR. THE PROPOSAL BE APPROVED? FOR THE PROPOSAL — YES _____________ AGAINST THE PROPOSAL — NO _____________ SECTION 3.

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1046 Page 4 SHALL THE PROPOSAL BE APPROVED? FOR THE PROPOSAL — YES _____________ AGAINST THE PROPOSAL — NO _____________ SECTION 3.

COMMITTEEPassed REPORTthe BY:House of Representatives the 26th day of March, 2026.

COMMITTEEPresiding ONOfficer RULES,of datedthe 03/04/2026House -of DORepresentatives PASS,Passed Asthe AmendedSenate andthe Coauthored.___ day of __________, 2026.

HJR1046Presiding HFLROfficer Pageof 5the BOLDSenate FACEENGR. denotes Committee Amendments.

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