1 STATE OF OKLAHOMA
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2 2nd Session of the 59th Legislature (2024)
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3 HOUSE BILL 3933 By: Provenzano
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6 AS INTRODUCED
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7 An Act relating to revenue and taxation; amending 68
7 O.S. 2021, Section 3105, which relates to sale of
8 property for delinquent ad valorem taxes; modifying
8 certain value amount related to single-family
9 properties; and providing an effective date; and
9 declaring an emergency.
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14 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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15 SECTION 1. AMENDATORY 68 O.S. 2021, Section 3105, is
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16 amended to read as follows:
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17 Section 3105. A. The county treasurer shall in all cases,
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18 except those provided for in subsection B of this section and except
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19 for periods governed by the provisions of subsection C of Section
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20 3148 of this title, where taxes are a lien upon real property and
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21 have been unpaid for a period of three (3) years or more as of the
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22 date such taxes first became due and payable, advertise and sell
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23 such real estate for such taxes and all other delinquent taxes,
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24 special assessments and costs at the tax resale provided for in
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 1 Section 3125 of this title, which shall be held on the second Monday
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2 of June each year in each county. The county treasurer shall not be
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3 bound before so doing to proceed to collect by sale all personal
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4 taxes on personal property which are by law made a lien on realty,
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5 but shall include such personal tax with that due on the realty, and
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6 shall sell the realty for all of the taxes and special assessments.
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7 B. In counties with a population in excess of one hundred
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8 thousand (100,000) persons according to the most recent Federal
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9 Decennial Census, the county treasurer shall not conduct a tax sale
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10 of such real estate where taxes are a lien upon real property if the
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11 following conditions are met:
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12 1. The real property contains a single-family residential
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13 dwelling;
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14 2. The individual residing on the property is sixty-five (65)
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15 years of age or older or has been classified as totally disabled, as
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16 defined in subsection C of this section, and such individual owes
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17 the taxes due on the real property;
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18 3. The real property is not currently being used as rental
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19 property;
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20 4. The individual living on the property has an annual income
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21 that does not exceed the HHS Poverty Guidelines as established each
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22 year by the United States Department of Health and Human Services
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23 that are published in the Federal Register and in effect at the time
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24 that the proposed tax sale is to take place; and
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 1 5. The fair market value of the real property as reflected on
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2 the tax rolls in the office of the county assessor does not exceed
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3 One Hundred Twenty-five Thousand Dollars ($125,000.00) One Hundred
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4 Eighty Thousand Dollars ($180,000.00).
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5 C. As used in this section, a person who is "totally disabled"
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6 means a person who is unable to engage in any substantial gainful
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7 activity by reason of a medically determined physical or mental
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8 impairment which can be expected to last for a continuous period of
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9 twelve (12) months or more. Proof of disability may be established
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10 by certification by an agency of state government, an insurance
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11 company, or as may be required by the county treasurer. Eligibility
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12 to receive disability benefits pursuant to a total disability under
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13 the Federal Social Security Act shall constitute proof of disability
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14 for purposes of this section.
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15 D. It shall be the duty of the individual owning property
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16 subject to the provisions of subsection B of this section to make
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17 application to the county treasurer for an exemption from a tax sale
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18 prior to the property being sold. It shall also be the duty of the
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19 individual to provide evidence to the county treasurer that the
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20 individual meets the financial requirements outlined in paragraph 4
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21 of subsection B of this section and all other requirements of this
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22 section to qualify for the exemption. Any individual claiming the
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23 exemption provided in this section shall establish eligibility for
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24 the exemption each year the exemption is claimed.
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 1 E. Taxes, interest and penalties will continue to accrue while
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2 the exemption is claimed. The exemption from sale of property
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3 described in this section shall no longer be applicable and the
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4 county treasurer shall proceed with the sale of such real estate if
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5 any of the conditions prescribed in this section are no longer met.
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6 F. Every notice of tax resale shall contain language approved
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7 by the Office of the State Auditor and Inspector informing the
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8 taxpayer of the provisions of this section.
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9 SECTION 2. This act shall become effective June 1, 2024.
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10 SECTION 3. It being immediately necessary for the preservation
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11 of the public peace, health or safety, an emergency is hereby
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12 declared to exist, by reason whereof this act shall take effect and
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13 be in full force from and after its passage and approval.
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15 59-2-9828 MAH 01/13/24
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