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

Summary

The joint resolution would add a new exemption to Section 6 of the state constitution, allowing a homeowner’s primary residence to be taxed at zero if it becomes uninhabitable for six months or more due to tornadoes, high winds, hail, fire, earthquakes or similar events. It also clarifies that storm shelters up to 100 sq ft are tax‑exempt and lets counties vote on exempting household goods and livestock. The measure must be approved by voters before taking effect.

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