---
type: "Bill"
title: "Ad valorem tax; authorizing specified facilities to delay start of ad valorem exemption period; requirements; procedures; beginning date; effective date."
description: "Ad valorem tax; authorizing specified facilities to delay start of ad valorem exemption period; requirements; procedures; beginning date; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2017-2018"
identifier: "HB 2351"
citation: "Oklahoma HB 2351 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David", "Osborn (Leslie)"]
version_count: 5
action_count: 24
vote_count: 2
first_action: "2017-04-11"
last_action: "2017-05-25"
source: "openstates"
source_identifier: "ocd-bill/8ecbb340-ec86-4618-a1d4-8566d6f8a420"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2351&session=1800"
source_hash: "ab4fb59d8df75d5e9c9ccf09815eda6e235d43159810e3023e8db8c862edb953"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 2351 (2017-2018) — Ad valorem tax; authorizing specified facilities to delay start of ad valorem exemption period; requirements; procedures; beginning date; effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 INT/hB/HB2351 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENGR/hB/HB2351 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENR/hB/HB2351 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/HFLR/HB2351 HFLR.PDF)
5. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/HCS/HB2351 CS.PDF)

## Votes

- THIRD READING — **60–31** (pass) · lower
- THIRD READING — **31–11** (pass) · upper

## Sponsors

- David — primary (person)
- Osborn (Leslie) — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-04-11** First Reading `introduction, reading-1`
- **2017-04-11** Authored by Representative Osborn (Leslie), Wallace
- **2017-04-11** Authored by Senator David (principal Senate author)
- **2017-04-11** Coauthored by Senator(s) Fields
- **2017-04-12** Second Reading referred to Joint Committee on Appropriations and Budget `reading-2, referral-committee`
- **2017-05-08** JCR; Do pass, amended by committee substitute Joint Committee on Appropriations and Budget `committee-passage`
- **2017-05-11** General Order
- **2017-05-11** JCR adopted
- **2017-05-11** Third Reading, Measure passed: Ayes: 60 Nays: 31 `reading-3, passage`
- **2017-05-11** Notice served to reconsider vote by Representative Proctor
- **2017-05-16** Motion expired
- **2017-05-16** Coauthored by Representative(s) West (Josh)
- **2017-05-16** Referred for engrossment
- **2017-05-17** Engrossed, signed, to Senate `passage`
- **2017-05-17** First Reading `introduction, reading-1`
- **2017-05-18** Direct to Calendar
- **2017-05-19** JCR adopted
- **2017-05-19** Measure passed: Ayes: 31 Nays: 11 `passage`
- **2017-05-19** Engrossed measure signed, returned to House `passage`
- **2017-05-19** Referred for enrollment
- **2017-05-19** Enrolled, signed, to Senate
- **2017-05-19** Enrolled measure signed, returned to House
- **2017-05-19** Sent to Governor `executive-receipt`
- **2017-05-25** Approved by Governor 05/25/2017 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8ecbb340-ec86-4618-a1d4-8566d6f8a420`. Confidence: reported (aggregated from official Oklahoma legislature records).