There will be two state questions on the ballot in Oklahoma’s Aug. 25, 2026, runoff election. One addresses property taxes (ad valorem taxes), and the other concerns voter identification. Unlike citizen-initiated measures, both proposals were referred to voters by the Oklahoma Legislature.

State Question 844

State Question 844 would revise how Oklahoma reimburses local governments for property-tax exemptions granted to qualifying manufacturers.

The exemption program was created in 1985 after voters approved State Question 588. It exempts eligible manufacturers from paying property taxes for up to five years as an incentive to create jobs in Oklahoma.

Because property taxes primarily fund local services such as public schools, counties, and other local governments, the Legislature created a reimbursement fund financed with 1 percent of state individual income tax collections. The intent was to make local governments whole for the property-tax revenue they forgo under the manufacturing exemption.

In recent years, however, the reimbursement fund has fallen short of the amount owed. Last year, the state paid approximately $93 million in reimbursements, while the dedicated fund generated only about $52 million. Lawmakers covered the remaining difference through a supplemental appropriation.

If approved, SQ 844 would give the Legislature greater flexibility to determine how reimbursement amounts are calculated and funded.

Supporters say the change would make the system fairer for school districts statewide.

During legislative debate, House Speaker Kyle Hilbert said, "What's happening is, the state is sending money that could go to other schools all across the state to a very small number of schools who are incredibly wealthy and way off the funding formula to the detriment of every other school in the state."

Opponents argue the proposal could reduce funding for communities that have relied on the reimbursement program. In comments reported by Oklahoma Watch, Mayes County Commissioner Steve Grossman said, "If people in other counties think they're going to get more, I think they're mistaken. ... We're one county trying to protect what we've been getting."

State Question 846

State Question 846 would add Oklahoma's voter identification requirement to the state Constitution.

Current Oklahoma law already requires voters to provide proof of identity before casting a ballot. Acceptable forms of identification include a government-issued photo ID or a voter registration card. Voters who do not have acceptable identification may cast a provisional ballot by signing an affidavit that includes identifying information such as their name, address, date of birth, and either their driver's license number or the last four digits of their Social Security number.

If approved, SQ 846 would place that requirement in the Oklahoma Constitution by stating:

Each voter shall present proof of identity to the appropriate election official when voting at any election authorized by law and conducted by a county election board or the State Election Board. Proof of identity shall be required for any method of voting authorized by law. The Legislature shall enact laws necessary to specify the requirements for proof of identity for voting as required by this section.

The measure would not change Oklahoma's current voter ID requirements. Instead, it would constitutionalize the requirement that voters provide proof of identity while leaving it to the Legislature to determine what forms of identification qualify.

Additional information on both state questions is available from the Oklahoma State Election Board.