I am writing to you not only as your Blaine County Assessor, but also as a taxpayer and a concerned member of the community we all call home.
As we look toward Fiscal Year 2027–2028, Blaine County is facing significant changes that will affect our ad valorem tax base. These changes are more than numbers on a valuation report. They have the potential to affect our schools, emergency medical services, fire departments, health departments, Sheriff's Office, municipalities, county government, and ultimately, the taxpayers and families who support these essential services.
My purpose in sharing this information is not to create alarm, but rather to provide transparency and help our taxpayers understand the challenges that lie ahead. These concerns stem from multiple factors, including USG’s announcement in August 2026 of its decision to close the plant, as well as legislative changes enacted at the state level, including Senate Bill 227, which was passed in April 2026.
The Loss of USG One of the first significant challenges facing our county is the loss of USG. The impact extends far beyond the loss of a business. It affects the livelihoods of families, friends, and neighbors throughout Blaine County and our surrounding communities.
The loss of jobs is difficult enough for the families directly affected. Unfortunately, the impact extends beyond employment and can significantly affect our local tax base. When a major business or industry reduces operations or removes taxable property from a county, the resulting loss of ad valorem revenue can ultimately affect the schools, local fire departments, emergency management, sheriff’s department, health departments, roads and bridges, and municipal infrastructure that rely on these revenues to provide essential services to our communities.
Senate Bill 227 A second significant concern is Senate Bill 227 (SB 227), enacted by the Oklahoma Legislature.
. This legislation relates to gross production tax and amends 68 O.S. 2021, Section 1001.1, providing an exemption from ad valorem taxation for certain property used in the production of materials subject to gross production tax. As a result of the provisions of SB 227, qualifying property associated with BMW V, LLC; BMW VI, LLC; Ironclad Environmental Solutions; Ovintiv USA Inc.; S&S Star Operating, LLC; Validus Energy II Midstream, LLC; and ZP Disposal Systems, LLC will be exempt from ad valorem taxation.
This legislation will directly affect 39 counties across the State of Oklahoma. Regrettably, based on information currently provided to our office by our third-party appraiser, TASC, Blaine County is projected to experience the greatest financial impact statewide, with an estimated $ 35,711,911 reduction in the county’s net valuation.
Within Blaine County, the impact will extend to the Watonga, Hydro, Canton, and Geary school districts, as well as local fire departments, emergency management, the Sheriff’s Department, health departments, roads and bridges, and municipal services. Of these affected entities, Watonga is projected to have the largest financial interest impacted.
This loss in taxable valuation is especially concerning because existing obligations do not simply disappear when valuation declines. Voter-approved school bonds must still be repaid. When the valuation available to support those obligations decreases, the millage rate necessary to generate the required revenue may be affected. As a result, taxpayers may feel a greater share of that burden with higher property taxes Questions We Should Be Asking As both a taxpayer and your County Assessor, I believe it is reasonable to ask difficult questions when legislation has such a substantial local impact.
Were the full financial consequences to rural counties, school districts, municipalities, and individual taxpayers thoroughly considered? Were the potential impacts on senior citizens living on fixed incomes, single parents, working families, farmers, ranchers, smallbusiness owners, and others already working diligently to make ends meet fully evaluated? These are the individuals and communities that may ultimately bear the financial burden when significant taxable value is removed from the local tax base. This raises an important question: what is the justification for providing these tax exemptions to oil and gas-related companies, including BMW V, LLC; BMW VI, LLC; Ironclad Environmental Solutions; Ovintiv USA Inc.; S&S Star Operating, LLC; Validus Energy II Midstream, LLC; and ZP Disposal Systems, LLC, particularly when the resulting loss of ad valorem revenue may place additional financial pressure on local governments, public schools, essential services, and taxpayers?
These are questions worth asking—not for the purpose of placing blame, but because legislation affecting Oklahoma's ad valorem tax base can have very real consequences for the people and communities we serve.
Understanding Your Property Tax Bill County Assessors and County Treasurers are often the first officials taxpayers contact when they see an increase in their property tax bill. However, it is important to understand that an increase in taxes is not always the result of an action taken by either office.
Property taxes can be affected by several factors, including changes in taxable valuation, voterapproved bond issues, and changes in applicable millage rates or levies. Legislation such as SB 227 will also affect the overall valuation available to support local taxing entities.
As your Assessor, one of my responsibilities is to help taxpayers understand the assessment process and provide accurate information about the factors affecting our county's tax base.
We All Have Responsibility Whether we are considering a state question, a local bond issue, or legislation before the Oklahoma Legislature, I believe we all have a responsibility to educate ourselves about how those decisions may affect our families, our property taxes, and the communities in which we live.
Our city, county, and state elected officials serve the citizens who placed their trust in them through their vote. Likewise, as taxpayers, we have both the right and the responsibility to remain engaged.
I encourage Blaine County citizens to contact their legislators, ask questions, request clarification, and learn how proposed Senate Bills, House Bills, and other legislation may affect their communities before and after those measures become law. An informed taxpayer is an important part of strong local government.
Moving Forward Together As your Blaine County Assessor, it is an honor to serve and represent the people of this county.
I am deeply concerned about the financial challenges ahead, particularly as we anticipate additional changes within the oil and gas industry that may further affect Blaine County's valuation in the coming year. While we cannot know every impact today, I believe you deserve to be informed about the issues we can identify and the potential consequences they may have.
My office will continue to monitor these changes, provide factual information as it becomes available, and communicate openly with you about matters affecting Blaine County's ad valorem tax base.
These challenges affect more than county reports and valuation numbers. They affect our schools, our emergency services, our communities, our neighbors, and our families.
Blaine County is our home. I believe that by staying informed, asking questions, communicating with our elected representatives, and working together, we can better prepare for the challenges ahead.
Thank you for allowing me the privilege of serving you.
Respectfully, Misty Kitson Blaine County Assessor