Law & Principles
Judges and property taxes: What Oklahoma voters should know about SQ 845 and SQ 847
Staff | September 15, 2026
Oklahoma’s Nov. 3, 2026, general election ballot will include two state questions. One would alter the composition and eligibility requirements of the state’s Judicial Nominating Commission. The other would make changes to how property valuations increase each year for the purpose of collecting property taxes. Unlike citizen-initiated ballot measures, both of the questions on this November’s ballot were referred to voters by the state Legislature.
State Question 845
State Question 845 would amend Section 3 of Article VII-B of the Oklahoma Constitution, changing how members are appointed to the Judicial Nominating Commission (JNC) — the body that screens applicants for the state's appellate courts, including the Oklahoma Supreme Court, and sends the governor a shortlist to choose from.
The Judicial Nominating Commission currently has 15 members: six appointed by the governor, six selected by the Oklahoma Bar Association, one member appointed by the Speaker of the state House of Representatives, one member appointed by the President Pro Tempore of the state Senate, and one at-large member elected by the other 14 members. Under current law, the six gubernatorial appointees and six Bar-selected members must include one representative from each congressional district as those districts existed back in 1967, and none of the members, outside of the Bar-appointed members, may be a licensed attorney or have an immediate family member who is one. Members currently cannot immediately succeed themselves, and no more than three of the governor's six appointees, or two of the three at-large members, may belong to the same political party.
The following changes would be made by SQ 845 if the measure is approved by voters:
- Update the congressional-district requirement so appointments are based on current districts rather than the districts as they existed in 1967.
- Remove the prohibition on commissioners (or their immediate family members) being licensed attorneys—meaning any number of the 15 commissioners, not just the six Bar-selected members, could be attorneys.
- Remove the political-party balance requirements for the governor's six appointees and the three at-large members.
- Replace the current lifetime ban on succeeding oneself with a 12-consecutive-year limit, allowing a commissioner to serve two consecutive terms.
- Apply these changes only as existing seats become vacant or terms expire, rather than all at once.
State Question 847
State Question 847 would change how property taxes are calculated in Oklahoma by reducing how much the value of a property can increase each year. It would also expand who is eligible for the state’s senior valuation freeze.
- Current law allows for valuation increases of real property to increase up to a maximum of 5% annually. SQ 847 would lower that to 4% annually.
- Homesteads have a valuation cap of 3% annually. SQ 847 would lower that to 1.75% annually.
The definition of a homestead in state law is, “the actual residence of a natural person who is a citizen of this state.”
The senior valuation freeze is currently available to homestead owners in Oklahoma age 65 or older whose household income does not exceed their county median income as determined by HUD (United States Department of Housing and Urban Development). This means that their home value when determining property taxes won’t go up even as its market value rises.
If approved by voters, SQ 847 would create a tiered income threshold that would raise the income limits to qualify for a lower cap on a homestead valuation increase:
- 0% to 100% of HUD median income = 0% allowable valuation increase
- 101% to 120% income = .35% allowable valuation increase
- 121% to 140% income= .70% allowable valuation increase
- 141% to 160% income = 1.05% allowable valuation increase
- 161% to 180% income = 1.40% allowable valuation increase
These income levels vary by county, but the totals below show what these would be for Oklahoma County.
- 100% = $97,300
- 120% = $99,246
- 140% = $101,192
- 160% = $103,138
- 180% = $105,084
SQ 847’s changes would likely increase the number of Oklahoma seniors who enjoy some amount of protection against escalating property valuations, as used to determine property taxes.
Additional information on both SQ 845 and SQ 847 is available from the Oklahoma State Election Board.
Staff