Supporters who want to eliminate property taxes are collecting signatures on a petition that would place State Question 842 on the November 2026 ballot.

But the Association of County Commissioners of Oklahoma (ACCO) Board of Directors has approved a letter of intent to look at the legality of SQ 842 due to concerns about its potential impact on essential public services across Oklahoma. While the group is not opposed to the goals of SQ 842, it believes the measure lacks a clear, well-thought-out plan to ensure the continued funding of critical county services.

Sequoyah County District 3 Commissioner Jim Rogers, who is also past president for ACCO, said last Monday ACCO is not against eliminating property taxes, but “there’s a lot of unanswered questions” about how losing ad valorem tax revenue would negatively impact schools as well as county government and services.

“ACCO’s stance is that we’re absolutely not against doing away with property taxes at all,” Rogers said during the county commissioners’ weekly meeting. “Our only issue with it is they don’t have a solution on how they’re going to fund all the areas that this will affect. Your public schools, they get 80% of your ad valorem taxes, your property taxes. We (county commissioners) get 10% of it. So there goes your law enforcement. You no longer have the sheriff’s department. You no longer have 911. You no longer have emergency services. It affects the health department.

“They don’t have a solution on how they would fund [what is currently funded by property taxes],” Rogers said.

Rogers said the county has, in the past, relied on state funding for the County Improvement for Roads and Bridges (CIRB) projects. “I know that when we get a project that’s approved, they won’t let us pull the money out of that pot and assign it to that project. So there’s that big bull’s eye on that pot of money. And over the years, we’ve seen them take $230 million of that away from us, and they’ve only given us $50 million of it back. So I don’t have a whole lot of confidence in that. So that’s our biggest issue.”

If implemented, SQ 842 could result in significant reductions in funding that counties rely on to support core functions that directly affect public safety and quality of life. These include sheriff departments, emergency medical services, rural fire departments and the maintenance of roads and bridges. For many counties, these services are already operating with limited resources, and further funding reductions could place residents at risk.

Counties and local governments depend on stable, predictable funding to respond to emergencies, maintain infrastructure and protect public safety. Without a comprehensive plan to replace lost revenue, ACCO believes SQ 842 introduces uncertainty that could shift the burden to local taxpayers and jeopardize essential services.

ACCO’s participation in the legal challenge is intended to encourage a more deliberate approach — one that balances tax policy changes with a responsible, sustainable plan to continue funding the services Oklahomans rely on every day.

“Our stance on this is we’re not against not paying property taxes, but we need an answer for how you’re going to fund all these offices. It would completely shut down county government. You no longer have treasurer, county clerk, court clerk. It’s going to affect the court system as well when you don’t have a court clerk in place,” Rogers said.

“So there’s a lot of unanswered questions. We’re not opposed to not having to pay property taxes, but we need an answer on how we’re going to fund all these different areas. Your schools are already underfunded. We’re ranked 49th in the country in education, and as far as our teachers’ pay versus neighboring states, that’s a big problem. We lose a lot of our teachers for more pay [to other states].

“So there’s a lot of areas I don’t think that they’ve really taken a good look at,” Rogers said.

Rogers warned that if SQ 842 makes it to the ballot, “it’s going to pass.” He believes incomplete information during the petition process is one of the biggest problems.

“They’ve got to come up with almost 100,000 signatures to even put this on the ballot,” he said. “When you walk out of Walmart and you’ve got somebody sitting there saying, ‘Hey, sign this petition. We’ll do away with your property taxes,’ they’re supposed to disclose how it’s going to affect your state, your counties and all that. And that’s not taking place.

“I think everybody just needs to be well educated on what they’re voting for. I know that there are several entities right now that are in opposition to this because of the uncertainty of it. It’s not the fact that we don’t want to do away with property taxes. It’s just that we need answers before [it makes it to the ballot]. We want to know we have good, solid answers prior to [voting on it].

“There’s a lot of unanswered questions. It’ll be a popular question. Nobody wants to pay property taxes. But we don’t get electric for free, we don’t get water for free, we don’t get trash pick up … we have to pay for those services.

“Just show me a way to keep those services intact and pay for them. That’s all we’re asking,” Rogers said.

Supporters of State Question 842 have refiled their initiative petition to clarify that it is a statutory change and not a constitutional amendment. The change means only about half as many signatures — 92,263 vs. 172,993 — are required to get the issue on the ballot, according to reporting by Oklahoma Voice.

State Question 842 would let voters decide to eliminate property taxes for homes they live in. The measure would not eliminate property taxes for businesses or landlords that offer homes for rent.

Supporters propose gradually reducing property taxes and eliminating them in 2029.

It would not apply to bonded indebtedness incurred by schools, counties, municipalities or other political subdivisions prior to Dec. 31, 2026.