By Tim Bakamjian

Former State Senator Mike Mazzei finished a close second to Attorney General Gentner Drummond in the Oklahoma Republican gubernatorial primary on June 16, 2026. Drummond won 26.3% of the vote to Mazzei’s 26%, which translated to a less than 1,200 vote difference between the two. As the top two finishers, they advance to the runoff primary election scheduled for August 25th, 2026.

How was Mazzei, a relative unknown, able to garner almost 105,000 votes on June 16th, and handily defeat such better known candidates as former House Speaker Charles McCall, and Chip Keating, whose father Frank served as Oklahoma governor from 1995 to 2003?

President Trump’s “Complete and Total Endorsement” of Mazzei on May 29, 2026 certainly helped, especially in persuading the undecided. Trump labeled Mazzei a “MAGA Warrior” who understands the “America First” policies needed to cut taxes and regulation, secure the border and protect the Second Amendment. As did the $10.9 million of his own money that Mazzei loaned the campaign, accounting for the vast majority of his total fundraising. This self-funding strategy enabled him to bypass state contribution limits and outspend opponents on advertising and outreach. But that’s not all. What has most separated Mazzei from his Republican and Democrat opponents is the concrete plan he’s thoughtfully devised and articulated over the last 18 months. A plan whose implementation he hopes will “usher in a golden age of wealth and opportunity for Oklahomans.”

This plan’s centerpiece is the state income tax, which Mazzei would like to eliminate in a three step process. It currently sits at 4.5%, with a path to zero over at least 18 years codified into law if certain revenue targets are met. Mazzei thinks that’s too slow, and wants to accelerate the process. Otherwise, Oklahoma will continue to fall behind such no income tax states as Texas and Tennessee.

Step One calls for lowering Oklahoma’s tax rate to 3% in his first year in office. Disciplined budgeting, continued state growth and eliminating most of the $2 billion dollars in deductions, exemptions and tax credits currently on the books would pay for it. Some would stay, such as incentives for quality jobs, aerospace engineers, farmers and the education parental choice tax credit.

When you factor in all the current tax breaks, Mazzei adds, Oklahoma’s effective tax rate is actually 3.1%, not 4.5%. Abolishing those tax breaks and lowering the rate to 3% would produce about the same amount of tax revenue as we have now.

Step Two calls for dropping the rate from 3% to 2.5% by broadening the tax base and eliminating even more of the approximately 200 special interest tax breaks and loopholes, specifically targeting state subsidies and transferable tax credits given to out-of-state or foreign entities. For example, Mazzei as Senate Finance Committee Chairman played a key role, from 2015 to 2017, in eliminating the wind energy incentives (“Big Wind”) from the tax code, pointing out that their cost far exceeded the economic benefits.

Step Three is even more challenging. A Governor Mazzei would put the transition to a zero percent state income tax to a vote of the people. Would Oklahomans approve that, and be willing to finance it with an increase in sales taxes on certain activities and products? According to Mazzei, Tennessee in large part has experienced up to 58% greater growth than Oklahoma by doing just that. “Most economists,” he says, “tell us this is a more efficient tax system” than taxing an individual’s work product, which he calls “immoral and unproductive.”

Tennessee residents, for example, currently pay an extra sales tax or “activity tax” to attend a pro sporting event, such as an NBA Memphis Grizzlies game or an NFL Tennessee Titans game. A zero tax Oklahoma might be asked to do the same to attend an OKC Thunder game, or a concert, or when they purchase a big ticket item. The possibilities are endless, but would be decided democratically.

Mazzei’s push for tax reform doesn’t end with his desire to eliminate the state income tax. He also wants to abolish property taxes for seniors and veterans on their primary residences.

“As I looked at the property tax situation for seniors across the state, I kept hearing one on one concerns of losing their homes because of ever-escalating property taxes. They’ve gone up 30, 40, even 50%, while their insurance has gone up 30 to 40%. All this while their incomes are usually fixed.

After years and years of pouring their heart and souls into their communities, and helping their schools, it’s high time they don’t have to pay rent to the government for the rest of their lives.”

How would this part of his financial plan be paid for? Mazzei said he’s been a financial planner for 35 years, crunching numbers for others and building their portfolios. In doing that for the state, he’s figured out that most Oklahoma counties only receive about 10% of their revenue from seniors. Since property tax collections have typically increased 5% to 8% a year, a phased-in elimination plan with improved money management would not negatively affect a county’s bottom line.

Most critics of Mazzei’s proposals agree that lower taxes can attract businesses and new residences. But they question whether the additional growth would generate enough revenue to replace the taxes that have been eliminated. They fear the benefits of tax cuts might take years to materialize while the state would lose revenue immediately. Schools, public safety, transportation and health programs could face cuts from the resulting shortfall.

That’s the position of Mazzei’s runoff opponent, Gentner Drummond, and of many moderate Republicans in the state legislature. The attorney general says any tax reductions should be responsible, sustainable, and tied to economic growth, not based on overly optimistic projections.

However, a go-slow approach would put Oklahoma further behind in the tax cut competition sweepstakes. Legislatures in Georgia, South Carolina, Utah and West Virginia have joined Arkansas in lowering their state income taxes, effective this year. Mazzei’s more aggressive plan would help Oklahoma keep pace with them, attract new residents and businesses, and incentivize current ones to expand. It’s an idea whose time has come.