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§ 8D. Household personal property exemption--Permanently disabled veterans

Oklahoma Statutes AnnotatedConstitution of the State of Oklahoma [Annotated]

Oklahoma Statutes Annotated
Constitution of the State of Oklahoma [Annotated] (Refs & Annos)
Article X. .--Revenue and Taxation
General Provisions (Refs & Annos)
OK Const. Art. 10, § 8D
§ 8D. Household personal property exemption--Permanently disabled veterans
A. Despite any provision to the contrary, beginning January 1, 2009, each head of household who has been honorably discharged from active service in any branch of the Armed Forces of the United States or Oklahoma National Guard and who has been certified by the United States Department of Veterans Affairs or its successor to have a one-hundred-percent (100%) permanent disability sustained through military action or accident or resulting from disease contracted while in such active service or the surviving spouse of such head of household shall be entitled to claim an exemption for the full amount of all household personal property which is subject to ad valorem taxation and which is not subject to any form of taxation in lieu of ad valorem taxation.
B. In order to be eligible for the exemption authorized by this section, the individual shall be required to prove residency within the State of Oklahoma.
C. The Legislature shall be authorized to enact such laws as may be necessary in order to implement the exemption provided by this section; however, the exemption amount shall not be subject to modification by such enactments and shall be for the full amount of the valuation of any household personal property as otherwise prescribed by this section.


Added by State Question No. 735, Legislative Referendum No. 343, adopted at election held on Nov. 4, 2008.
OK Const. Art. 10, § 8D, OK CONST Art. 10, § 8D
Current with amendments approved through June 30, 2020.
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