Gentner Drummond and Mike Mazzei both promise lower taxes, but their plans differ sharply in pace, priorities and the role of state government.
OKLAHOMA CITY — Republican gubernatorial runoff candidates Gentner Drummond and Mike Mazzei agree that Oklahomans should pay less in taxes. Where they differ is how quickly to get there and what role state government should play in balancing tax relief with long-term financial stability.
Mazzei’s proposal calls for aggressively reducing taxes, while Drummond argues additional tax cuts should be tied to the state’s ability to sustain them without jeopardizing core government services.
The competing visions come less than a year after Oklahoma lowered its top individual income tax rate from 4.75% to 4.5% beginning with tax year 2026 and established a process allowing future reductions if specified revenue conditions are met.
Mazzei: Rapid tax cuts and eventual elimination of the income tax
Mazzei proposes reducing Oklahoma’s top individual income tax rate from 4.5% to 3% during his first year in office before eliminating the state income tax entirely over six years.
His plan also calls for eliminating property taxes for seniors and disabled veterans, indexing the state’s homestead exemption to inflation, limiting the growth of state spending and modernizing government operations. Mazzei argues lower taxes would strengthen Oklahoma’s economy by attracting businesses, investment and new residents while allowing economic growth to offset much of the revenue lost through tax reductions.
Drummond: Gradual reductions tied to state finances
Drummond’s “Responsible Tax Relief for All 77 Counties” plan also supports reducing taxes but proposes doing so more gradually.
The plan says future income tax reductions should occur only after recurring state revenues demonstrate they can support lower rates without threatening essential government services. It also calls for maintaining healthy reserve funds, protecting investments in education, public safety and infrastructure, expanding targeted property tax relief and reviewing existing tax incentives to ensure they produce measurable economic benefits. Drummond also opposes shifting more of Oklahoma’s tax burden to sales taxes, arguing that doing so would disproportionately affect working families.
Because tax policy ultimately must be approved by the Legislature, either candidate would need lawmakers’ support to enact his proposals.
The practical effect
Oklahoma has only recently begun operating under the income tax reduction approved during the 2025 legislative session, making it too early to draw firm conclusions about its long-term fiscal impact.
State financial reports through May show mixed monthly results, with individual income tax receipts available for General Revenue running above the previous year’s levels in some months and below them in others. Those reports provide an early snapshot of state finances but do not, by themselves, establish whether the lower tax rate has increased or reduced long-term state revenue.
As Republican voters prepare to choose their nominee, the tax debate is less about whether taxes should be reduced than about how quickly Oklahoma should pursue additional tax relief and what financial safeguards should accompany it.
