STATE OF OKLAHOMA

1st Session of the 52nd Legislature (2009)

SENATE BILL 331	By:	Burrage

AS INTRODUCED

An Act relating to revenue and taxation; amending 68 O.S. 2001, Sections 2904, 2905, 2906, 2907, 2908, 2909 and 2911, which relate to income tax credit for property tax relief; updating references; defining term; modifying income measurement and eligibility as applied to specified provisions;  modifying eligibility for certain claimants for property tax relief; modifying amount of claim which may be filed; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1.     AMENDATORY     68 O.S. 2001, Section 2904, is amended to read as follows:
Section 2904.  The following words when used in Sections 104 through 111 2904 through 2911 of this act title shall have the following meanings, unless otherwise qualified by the context:
1.  "Claimant" means a person who has filed a claim pursuant to Section 106 2906 of this act. title;
2.  "Disabled person" means a person unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which can be expected to last for a continuous period of twelve (12) months or more.  Proof of disability may be established by certification by an agency of state government, an insurance company, or as may be required by the Oklahoma Tax Commission.  Eligibility to receive disability benefits under the Federal Social Security Act shall constitute proof of disability, for purposes of said the sections.;
3.  "Gross household income" means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal social security, unemployment payments, veterans' disability compensation, public assistance payments, alimony, support money, workers' compensation, loss‑of‑time insurance payments, capital gains and any other type of income received;, and excluding gifts.;
4.  "Head of household" means a person who as owner or joint owner maintains a home and furnishes his or her own support for said the home, furnishings and other material necessities.;
5.  "Household" means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the owner or joint owners as a residence, subject to ad valorem taxation.;
6.  “Median income for the county” means the amount determined by the United States Department of Housing and Urban Development for the preceding year to be the estimated median income for the county or metropolitan statistical area which includes such county; and
7.  "Property taxes" means the ad valorem taxes on the household actually paid by the head of the household for the preceding calendar year.
SECTION 2.     AMENDATORY     68 O.S. 2001, Section 2905, is amended to read as follows:
Section 2905.  The provisions of Sections 2904 through 2911 of this title shall apply only to persons sixty-five (65) years of age or older or to any totally disabled person, who is head of a household, was a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income from all sources for the preceding calendar year does not exceed the amount of Twelve Thousand Dollars ($12,000.00)for any calendar year the greater of Twenty-two Thousand Dollars ($22,000.00) or fifty percent (50%) of the median income for the county or metropolitan statistical area which includes such county in which the claimant’s household is located.  The provisions of these sections shall be administered by the Oklahoma Tax Commission, which shall devise and furnish appropriate forms for claims, reports of household income, proof of property taxes paid, and such other forms as may be deemed necessary to support claims made pursuant to said sections Sections 2904 through 2911 of this title.
SECTION 3.     AMENDATORY     68 O.S. 2001, Section 2906, is amended to read as follows:
Section 2906.  Any person sixty-five (65) years of age or older or any totally disabled person, who is the head of a household, a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income from all sources for such year does not exceed Twelve Thousand Dollars ($12,000.00) the greater of Twenty-two Thousand Dollars ($22,000.00) or fifty percent (50%) of the median income for the county or metropolitan statistical area which includes such county in which the claimant’s household is located may file a claim for property tax relief on the amount of property taxes paid on the household occupied by such person during the preceding calendar year.  Each head of household shall be allowed to file only one claim per year.
SECTION 4.     AMENDATORY     68 O.S. 2001, Section 2907, is amended to read as follows:
Section 2907.  A.  The amount of any claim filed pursuant to Section 108 of this act 2908 of this title shall be for the amount of the property taxes paid by the claimant for the preceding calendar year which exceeds one percent (1%) of the gross household income from all sources, but no claim for property tax relief shall exceed the greater of Two Hundred Dollars ($200.00) or eight-tenths of one percent (.8%) of the median income for the county or metropolitan statistical area which includes such county in which the claimant’s household is located.
B.  The right to file a claim and to receive property tax relief under the provisions of this act shall be personal to the claimant and shall not survive his the claimant's death, except that a surviving spouse of the claimant may receive benefits hereunder upon the timely filing of a claim.
SECTION 5.     AMENDATORY     68 O.S. 2001, Section 2908, is amended to read as follows:
Section 2908.  All claims for relief in respect to property taxes authorized by Sections 104 through 111 of this act 2904 through 2911 of this title shall be received by and in the possession of the Oklahoma Tax Commission on or before June 30, 1992, for property taxes paid for the year 1991, and on or before June 30 each year thereafter for property taxes paid for the preceding calendar year.  Claimants shall be allowed a direct credit against income taxes owed by such claimant to the State of Oklahoma for the amount of his the claimant's claim, in which case such claim shall be filed with claimant's income tax return.
SECTION 6.     AMENDATORY     68 O.S. 2001, Section 2909, is amended to read as follows:
Section 2909.  Every person filing a claim under Sections 104 through 111 of this act 2904 through 2911 of this title shall furnish the Oklahoma Tax Commission information and proof of age, household members, disability, amount of property taxes paid, changes, if any, of households, amount of gross income of household, and such other information as the Oklahoma Tax Commission may require.  Claims and supporting proof must be on forms prescribed by the Oklahoma Tax Commission.
SECTION 7.     AMENDATORY     68 O.S. 2001, Section 2911, is amended to read as follows:
Section 2911.  Claims for property tax relief filed under Sections 104 through 111 of this act 2904 through 2911 of this title shall be allowed as a direct tax credit on the taxpayer's individual income tax return filed for the calendar year 1991 and each year thereafter.  In all cases where claimants have no income tax liability or where the property tax relief authorized by this act exceeds the claimant's income tax liability, such claim, or any balance thereof, shall be paid out in the same manner and out of the same fund as refunds of income taxes are paid and so much of said the fund as is necessary for such purposes is hereby appropriated.
SECTION 8.  This act shall become effective January 1, 2010.

52-1-99	JCR	1/2/2009 4:04:42 PM