Oklahoma Amends Ad Valorem Tax Provisions

May 28, 2026, 8:12 PM UTC

The Oklahoma Governor signed a law amending the state’s ad valorem tax statutes to add a definition for “residential rental housing” and establish a temporary mandatory valuation methodology for certain newly constructed multifamily rental properties. The law also makes several technical and conforming amendments to existing valuation language. The law takes effect Nov. 1. [S.B. 2018, enacted 05/11/26]

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