The court began hearing arguments on the case challenging an initiative petition, State Question 843, earlier this year.
It would have phased out property taxes for people with a homestead exemption over the course of three years, ending them completely in 2029. Ten Oklahoma residents filed a lawsuit to challenge the initiative petition in April, saying "exempting homesteads from taxation would have a devastating effect on our state."
Justices in the majority wrote that State Question 843 conflicts with an article in Oklahoma Constitution requiring real property not to be assessed for ad valorem taxes less than 11% of its fair cash value.
"This blatant conflict runs afoul of the Oklahoma Constitution as a homestead would not be assessed in accordance with the constitutional strictures governing ad valorem taxation of real property," according to the draft majority opinion.
Because they find that the initiative petition violates the state constitution, the judges wrote they do not need to address additional arguments.
But three judges disagreed, including Gregory Blackwell, a judge in the Oklahoma Court of Civil Appeals. He was appointed to the case after Justice Travis Jett recused himself. Jett's cousin, Sen. Shane Jett, R-Shawnee, is an author of the state question and a defendant in the lawsuit.
Dissenting justices wrote in a draft opinion that this matter is out of the court's original jurisdiction.
Chief Justice Dustin Rowe wrote in his dissent that striking down petitions before they are put to a vote diminishes the people's right granted in the constitution.
"Our pre-election review places us at odds with the Constitution by transforming us into a pre-election gatekeeper," according to Rowe's opinion.
This decision comes ahead of the midterm elections where the subject of taxes has remained a fixture conversation among current and prospective Oklahoma officials.
This report was produced by the Oklahoma Public Media Exchange, a collaboration of public media organizations. Help support collaborative journalism by donating at the link at the top of this webpage.
