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Welcome to the webpage of Oklahoma County Assessor Larry Stein. More than 25 million individual visitors searched the website this year for information about the nearly 335,000 accounts in the 720 square miles that make up the county with a total market value of more than $92 Billion. More than 22% of the ad valorem value in the entire state of Oklahoma! Oklahoma County’s webpage has earned international awards and is one of the most popular with Oklahomans interested in the official Assessor records. Realtors and citizens rely on the website for accurate ownership, assessment of value and other records available without charge-24 hours a day-7 days a week-365 days a year.
View land & property records by searching the Parcel Database.
Research land using our Geographical Information System (GIS).
Note: This is an external site provided by the State.
Helpful videos about the Assessor’s Office & Online Filing
For questions, contact MFG Home Department by phone at 405-713-1260 or by EMAIL.
How Is a Manufactured Home assessed?
Manufactured Homes are assessed as either Real or Personal property.
The only difference in valuing real and personal property manufactured homes is the assessment ratio:
How do we determine the market value of your manufactured home?
In Oklahoma County, market value is based on a market driven cost approach. In determining a final market value, the following adjustments must be considered:
All value adjustments are derived from current market information gathered at the time of the sale from the following sources:
All sales information is analyzed and grouped by sales type. Types include owner occupants, purchased for resale (profit), sales adjusted for financing, and trade-ins, etc. Only arms-length transactions are used in the final analysis of the appraisal process. How do I register my manufactured home? Procedures vary depending on whether the manufactured home is a new or used. Contact a tag agent or the OTC at 405-521-3160.
To Move a Manufactured Home / Transfer Title: Senate Bill 1114 effective June 10, 1998, requires proof of paid current calendar year ad valorem tax (OTC form 936). This form can only be found in the County Assessor’s office in the county where the manufactured home is located. Transactions: The following section is a quick reference guide which will summarize most of the transactions involved in moving or changing title to a manufactured home:
MOVING A NEW or USED MANUFACTURED HOME:
*Note: There is no action required by the County Assessor. The motor license agent will title and register the manufactured home for the balance of the calendar year.
TRANSFERRING title on a new or used manufactured home (see table below)
REPOSSESSION (see table below)
Can I file for homestead exemption on my manufactured home that resides on land owned by someone else? To find details about filing a home exemption on your manufactured home that resides on another person's land, click the Save on Property Taxes category above.
*Property Records searches may be made via the Parcel Database (w/ current ownership information), or by map using the GIS map tool (updated 3/16/2020). To assist you in your search, view our Search Tips, as well as, a list of common Terms & Definitions below.
DISCLAIMER NOTICE:
The Oklahoma County Assessor's Office makes every effort to produce and publish the most accurate information possible. No warranties, expressed or implied, are provided for the data herein, its use, or its interpretation. The assessed values are subject to change before being finalized for ad valorem tax purposes. Tax amounts listed are subject to change and are provided for informational purposes only. Furthermore, the Oklahoma County Assessor's Office disclaims any responsibility for the accuracy or completeness of this data. The mapped data on this site does not constitute a legal survey. For the definitive description of real property, consult the deed recorded in the County Clerks Office.
*Note: By selecting one of the search methods above you consent to the above disclaimer notice.
*All searches are Non-case sensitive
Owner Name: When searching for property by owner name use:
Physical Address: Physical Address searches are specific, meaning the search will only return the exact entry specified.
* NOTE: Not all properties in our data base have a physical address associated with them. The Oklahoma County Assessor's office is required to locate and assess property by it's legal description and not it's physical address. If you cannot find the property you are looking for please contact our office by phone Monday - Friday, 8:30 am - 4:45 pm (CST). Our information line number is 405-713-1200.
Account Number:
Addition, Lot & Block: This search is available for platted & un-platted property.
Search by Quarter Section Map#:
Ad Valorem Taxation
According to the value of the property.
Additional Homestead Exemption
If you are head of household and qualify for homestead exemption, you may also qualify for additional homestead. You may receive an additional $1,000 assessment exemption if the gross household income from all sources did not exceed $25,000 for the past calendar year. You may file for additional homestead between January 1 and March 15. There is a simple form on income that you will fill out as part of your application. If you are 65 or older as of March 15 of the filing period and presently qualify for additional homestead, you will not have to renew the additional homestead annually. However, it will be the responsibility of the taxpayer to notify the Assessor's office if your income exceeds $25,000.
Annual Abstract
A summary of assessed valuations on all taxable property within the county. Completed no later than June 15th or first working day thereafter.
Arbitrary Assessment
An assessment from the best information available in the absence of a return by the taxpayer. An arbitrary assessment must be protested within ten days of the date of the notice.
Assessed Value
The taxable value of real or personal property either of individual items of personal property or parcels of real property or the aggregate total of such individual taxable items or parcels within a jurisdiction.
Assessment Ratio
The assessment percentage applied to the market value of the property. Real property's assessment ratio is 11% and personal property is 13.75% of market value. (S.Q. 675 provides that the assessment ratio for REAL Property will not increase unless approved by a majority of the voters.)
Assessment Roll
A computerized or non-computerized record required by law to be kept by the county assessor and containing information about property within a taxing jurisdiction.
Assessment Year
The year beginning January 1 of each calendar year and ending on December 31 preceding the following January 1 assessment date.
Book Value
The original cost of the asset as carried in books of account less depreciation.
Coefficient of Dispersion (C.O.D.)
A statistical measure of assessment uniformity for a category of property or for all property within a taxing jurisdiction.
Cost
The total dollar expenditure for labor, materials, legal services, architectural design, financing, taxes during construction, interest, contractor's overhead and profit and entrepreneurial overhead and profit.
County Board of Equalization
The board which, upon hearing competent evidence, has the authority to correct and adjust the assessment rolls in its respective county to conform to fair cash value.
Documents
Sales and Non-sale documents or deeds:
Deed Type/Code
Description
Equalization
The process for making adjustments to taxable property values within a county by analyzing the relationships between assessed values and fair cash values in one or more use categories within the county or between counties by analyzing the relationship between assessed value and fair cash value in each county.
Fair Cash Value
The value or price at which a willing buyer would purchase property and a willing seller would sell property if both parties are knowledgeable about the property and its uses and if neither party is under any undue pressure to buy or sell and for real property shall mean the value for the highest and best use for which such property was actually used, or was previously classified for use.
Fire Protection District
Two districts (Hickory Hills and Deer Creek) were established by a petition of (25%) of title holders of the land, and approved by (3/5ths) of the qualified voters within the district. The Hickory Hills fire districts is allowed to levy an assessment of (7.53) mills (or $7.53 per 1000) on the dollar of assessed value of all the advalorem taxed property (Real, Personal, and Public Service) of the district. The Deer Creek fire district has a levy of 7.30 mills or $7.30 per 1,000 assessed. View the Fire Districts page to find more information and maps.
Foreclosure Sales
Are generally considered invalid as arm's-length transactions if they involve government agencies; charitable, religious, or educational institutions; financial institutions as buyer or seller; transactions between relatives or corporate affiliates; sales settling an estate; forced sales resulting from a judicial order; or sales of doubtful title. A foreclosure sale usually does not have the same market value as an arm's-length sale in a healthy market. Compared to an arm's-length sale, a foreclosure has a number of hurdles that must be crossed before it can be considered a comparable. Foreclosures from Freddie Mac (Federal Home Loan Mortgage Corporation) are usually auctioned off, requiring a cashier's check for the entire price on the day of the auction. An arm's-length sale occurs when both parties act in their own best interest with no duress to complete the transaction. Typically, a foreclosure sale represents a wholesale or discounted price rather than a retail price. Properties that have been foreclosed upon may also have the following issues: they frequently have deferred maintenance and are not staged, many times with abandoned belongings or trash from the previous occupant. Some may have debris scattered throughout the property, making it difficult to access all of the property. The utilities may not be turned on, making it difficult to determine what appliances or fixtures are working.
Homestead Exemption
The reduction in the taxable value of a homestead as authorized by law.
Increase Limitation
Limits increasing of fair cash value on real property for tax purposes by not more than 3% on Agricultural or Homestead properties or 5% on all other properties in any taxable year unless improvements have been made to the property or if title to the property has been transferred, changed or conveyed to another person. Market Price - is the amount actually paid or about to be paid in a particular transaction.
Market Value
Is an estimated sale price that would result from careful consideration of all information by a prudent, responsible buyer and seller under conditions of a fair sale (an arm's length sale). "Market Value" is defined as the probable sale price of a property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue pressures. Both economic and legal definitions of Market Value have been developed and refined. A current economic definition agreed upon by agencies that regulate federal financial institutions in the United States is: The most probable price (in terms of money) which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby:
Mill
Is one-thousandth of a dollar. For convenience in Oklahoma, a tax rate (the sum of all mills levied) is expressed as dollars per thousand dollars of assessed value. A Tax rate of 80 mills, for example, would be 80 tax dollars.
Neighborhood
The environment of a subject property that has a direct and immediate effect on value.
Notice Value / Date
This refers to the assessment notice that is typically mailed during the months of February, March and April to property owners concerning changes in the value of their property. It contains information such as the Current Market Value, Taxable Market Value (3%-5% limitation), Assessment Ratio, Gross Assessed Value as well as the date it was mailed. If property owners disagree with this change they must request an informal hearing with the Assessor's Office within the specified time frame regarding any change.
Parcel
A contiguous area of land described in a single description by a deed or other instrument or as one of a number of lots on a plat or plan, separately owned and capable of being separately conveyed.
Penalty
If any personal property is not listed by the person whose duty it is to list such property on or before March 15 on any year, when such property is assessed there shall be added to the assessed valuation of such property as a mandatory penalty, amounts as follows: 1) If listed or assessed after March 15, but on or before April 15, 10% of the assessed value. 2) If listed or assessed after April 15, 20% of the assessed value. If the county assessor fails, neglects, or refuses to add the valuation penalty, he shall be liable on his official bond for the amount of said penalties.
Property Status
The actual taxable status of the property.
Revaluation
The Oklahoma Legislature established the revaluation program in 1969 (See O.S. 60 Statute 1481.1). This program was designed to be a revaluation of all taxable property. The County Assessor was given the task of maintaining an active and systematic program to be sure that all county property be appraised routinely in accordance with an approved schedule.
Senior Valuation Freeze
Provides for those who apply and qualify, the taxable market value will not increase on a homestead property owned by a person 65 years of age or older before January 1 and whose gross household income does not exceed HUD Median Income level for the previous year unless the individual ceases to own or occupy the property, the income exceeds the limit, or if improvements have been made to the property. (S.Q. 677)
Situs
Where the property is physically located.
Sketch File Abbreviations
Listed below are the abbreviations used with the sketch drawing to identify the property.
Tax Roll
A listing of all taxable property in the county for a given year. Must be completed on or before of October 1st. This information is then provided to the Oklahoma County Treasurer which is used to create tax statements that are mailed annually.
Taxable Market Value
The market value to be used in computing the gross assessed value for this years taxes. (Note: Due to Constitutional Amendments (S.Q. 676) this value will not exceed a 5% increase over the previous year value unless improvements were made to the property, if title to the property is transferred, changed, or conveyed to another person, or if status for the senior valuation freeze has changed.) More information available on the Limitations page. In November of 2012 Oklahoman's overwhelmingly passed State Question 748. This State Question amended Article X § 8B of The State Constitution. This amendment extends additional tax savings to agricultural land and also to properties that qualify for homestead exemption. These two classifications of property now have a 3% limitation to increases in their fair cash value. Previously increases to these same property values were not to exceed 5%.
Visual Inspection
Beginning January 1, 1991, each County Assessor is required to maintain an active and systematic program of visual inspection. The County Assessor is further required to establish an inspection schedule which will result in the visual inspection of all taxable real property at least once each 4 years. A copy of this 4-year visual inspection plan is also to be submitted to the Oklahoma Tax Commission for approval. In addition to the 4-year inspection cycle, the Assessor must annually review the values of all county property. The values of each classification of property (Residential, Commercial/Industrial and Agricultural) must reflect the market as of January 1 of that year.
*Below is a list of Assessors in Oklahoma, which are listed by county. If you are unable to locate an Assessor or County, use the Search bar in the side menu.
ADAIR COUNTY Rhonda Pritchett P.O. Box 31 Stilwell, OK 74960 918-696-2012
CLEVELAND COUNTY David Tinsley 201 S Jones, #120 Norman, OK 73069 405-366-0230
HARPER COUNTY Lynette Ingraham P.O. Box 352 Buffalo, OK 73834 580-735-2343
LOVE COUNTY Cathy Carlile 405 W Main, #104 Marietta, OK 73448 580-276-2396
OKLAHOMA TAX COMMISSION Ad Valorem Division P.O. Box 269060 Oklahoma City, OK 73126 405-319-8200
ALFALFA COUNTY Donna Prince 300 S Grand Cherokee, OK 73728 580-596-2145
COAL COUNTY Cherry Hefley 4 N Main St, #5 Coalgate, OK 74538 580-927-3123
HASKELL COUNTY Roger Ballard 202 E Main, #4 Stigler, OK 74462 918-967-2611
MAJOR COUNTY Donise Rogers 500 E Broadway, #1 Fairview, OK 73737 580-227-4821
OKMULGEE COUNTY Lisa Smart 314 W 7th St, #103 Okmulgee, OK 74447 918-758-0303
ATOKA COUNTY Nancy Jones 200 E Court St, #101w Atoka, OK 74525 580-889-6036
COMMANCHE COUNTY Grant Edwards 315 SW 5th St, #301 Lawton, OK 73501 580-355-1052
HUGHES COUNTY Jamie Foster 200 N Broadway, #4 Holdenville, OK 74848 405-379-3862
MARSHALL COUNTY Debbie Croasdale 100 Plaza, #105 Madill, OK 73446 580-795-2398
OSAGE COUNTY Gail Hedgcoth 600 Grandview, #101 Pawhuska, OK 74056 918-287-3448
BEAVER COUNTY Darlene Lansden P.O. Box 56 Beaver, OK 73932 580-625-3116
COTTON COUNTY Debbie Sturdivant 301 N Broadway Walters, OK 73572 580-875-3289
JACKSON COUNTY Lisa Roberson 101 N Main, #201 Courthouse Altus, OK 73521 580-482-0787
MAYES COUNTY Lisa Melchior 1 Court Place, #110 Pryor, OK 74361 918-825-0625
OTTAWA COUNTY Becky Smith 102 E Central, #102 Miami, OK 74354 918-542-9418
BECKHAM COUNTY Gayla Gillie 104 S 3rd St, #202 Sayre, OK 73662 580-928-3329
DELAWARE COUNTY Larena Ellis Cook P.O. Box 569 Jay, OK 74346 918-253-4523
JEFFERSON COUNTY Sandra Watkins 220 N Main, #207 Waurika, OK 73573 580-228-2377
MCCLAIN COUNTY Pam Irwin 121 N 2nd St, #206 Purcell, OK 73080 405-527-3520
PAWNEE COUNTY Melissa Waters 500 Harrison, #201 Pawnee, OK 74058 918-762-2402
BLAINE COUNTY Rian Parker P.O. Box 628 Watonga, OK 73772 580-623-5123
DEWEY COUNTY Julie Louthan P.O. Box 235 Taloga, OK 73667 580-328-5561
JOHNSTON COUNTY Guyla Hart 403 W Main, #102 Tishomingo, OK 73460 580-371-3465
MCCURTAIN COUNTY Stan Lyles 108 N Central Idabel, OK 74745 580-286-5272
PAYNE COUNTY James Cowan 315 W 6th, #102 Stillwater, OK 74074 405-747-8300
BRYAN COUNTY Glendel Rushing P.O. Box 931 Durant, OK 74702 580-924-2166
ELLIS COUNTY Karen Perkins P.O. Box 276 Arnett, OK 73832 580-885-7975
KAY COUNTY Susan Keen 201 S Main Newkirk, OK 74647 580-362-2565
MCINTOSH COUNTY Trina Williams-Smith P.O. Box 107 Eufaula, OK 74432 918-689-2611
PITTSBURG COUNTY Cathy Haynes 115 E Carl Albert Pkwy, #101 McAlester, OK 74501 918-423-4726
CADDO COUNTY Edward Whitworth P.O. Box 644 Anadarko, OK 73005 405-247-2477
GARFIELD COUNTY Wade Patterson 114 W Broadway, #106 Enid, OK 73701 580-237-0220
KINGFISHER COUNTY Carolyn Mulherin 101 S Main, #1 Kingfisher, OK 73750 405-375-3884
MURRAY COUNTY Scott Kirby P.O. Box 111 Sulphur, OK 73086 580-622-3433
PONTOTOC COUNTY Debbie Byrd P.O. Box 396 Ada, OK 74821 580-332-0317
CANADIAN COUNTY Matt Wehmuller 200 N Choctaw Ave El Reno, OK 73036 405-295-6331
GARVIN COUNTY Beverly Strickland 201 W Grant, #6 Pauls Valley, OK 73075 405-238-2409
KIOWA COUNTY Buddy Jones P.O. Box 855 Hobart, OK 73651 580-726-2150
MUSKOGEE COUNTY Dan Ashwood 400 W Broadway, #210 Muskogee, OK 74401 918-682-8781
POTTAWATOMIE COUNTY Troyce King 325 N Broadway, #204 Shawnee, OK 74801 405-275-4740
CARTER COUNTY Kerry Ross 20 ""B"" St SW, #101 Ardmore, OK 73401 580-223-9594
GRADY COUNTY Bari Firestone 326 Choctaw Ave Chickasha, OK 73018 405-224-4361
LATIMER COUNTY Christine Church 109 N Central, #104 Wilburton, OK 74578 918-465-3031
NOBLE COUNTY Mandy Snyder 300 Courthouse Dr, #9 Perry, OK 73077 580-336-2185
PUSHMATAHA COUNTY Frances Joslin 302 SW ""B"" Antlers, OK 74523 580-298-3504
CHEROKEE COUNTY Marsha Trammel 213 W Delaware, #304 Tahlequah, OK 74464 918-456-3201
GRANT COUNTY Robin Herod 112 E Guthrie St, #101 Medford, OK 73759 580-395-2844
LEFLORE COUNTY Brenda Cockburn P.O. Box 99 Poteau, OK 74953 918-647-3652
NOWATA COUNTY Dave Neel 229 N Maple Nowata, OK 74048 918-273-0581
ROGER MILLS COUNTY Sarah Batterton P.O. Box 424 Cheyenne, OK 73628 580-497-3350
CHOCKTAW COUNTY Rhonda Cahill 300 E Duke St Hugo, OK 74743 580-326-2358
GREER COUNTY Junita Reeves 106 E Jefferson, #14 Mangum, OK 73554 580-782-2740
LINCOLN COUNTY Randy Wintz 811 Manvel Ave, #7 Chandler, OK 74834 405-258-1209
OKFUSKEE COUNTY Pamela Parish P.O. Box 601 Okemah, OK 74859 918-623-1535
ROGERS COUNTY Scott Marsh 200 S Lynn Riggs Blvd Claremore, OK 74018 918-923-4795
CIMARRON COUNTY Charlene Collins P.O. Box 513 Boise City, OK 73933 580-544-2701
HARMON COUNTY Kendra Tillman 114 W Hollis St Hollis, OK 73550 580-688-2529
LOGAN COUNTY Tisha Hampton 312 E Harrison, #102 Guthrie, OK 73044 405-282-3509
OKLAHOMA COUNTY Larry Stein 320 Robert S Kerr, #313 Oklahoma City, OK 73102
405-713-1200
SEMINOLE COUNTY Denise Baily P.O. Box 779 Wewoka, OK 74884 405-257-3371
SEQUOYAH COUNTY Donna Graham 117 S Oak St, #109 Sallisaw, OK 74955 918-775-2062
STEPHENS COUNTY Dana Buchanan 101 S 11th, #210 Duncan, OK 73533 580-255-1542
TEXAS COUNTY Judith Campbell 319 N Main, S 102 Guymon, OK 73942 580-338-3060
TILLMAN COUNTY Matthew Smith 205 N 10th St Frederick, OK 73542 580-335-3424
TULSA COUNTY Ken Yazel 500 S Denver, #215 Tulsa, OK 74103 918-596-5100
WAGONER COUNTY Sandy Hodges 307 E Cherokee Wagoner, OK 74467 918-485-2367
WASHINGTON COUNTY Todd Mathes 400 S Johnstone, #300 Bartlesville, OK 74003 918-337-2830
WASHITA COUNTY Clayton Twyman 111 E Main, S 1 Cordell, OK 73632 580-832-2468
WOODS COUNTY Renetta Benson P.O. Box 431 Alva, OK 73717 580-327-3118
WOODWARD COUNTY Mistie Dunn P.O. Box 725 Woodward, OK 73802 580-256-5061
Click here to access the interactive map (Note: you will be taken away from this site). Geocortex Statistics provides you with traffic levels, navigation patterns and user demographics, it also gives you insight into how people interact with your ArcIMS application, including the spatial information in which users are most interested.
To view a digital aerial colored image of your home, find out which school district a property is located within, who represents you in the state legislature or congress, even see if a property may be subject to flooding, check out our Interactive Geographic Information System (GIS) Map.
Use our Public Access System tool for information about any property in Oklahoma County, including the sale price, market value, assessed value, and legal description.
Disclaimer Notice: This site is provided by the Oklahoma Conservation Commission and is not affiliated with the Oklahoma County Assessor's Office
The Oklahoma County Assessor's Office makes every effort to produce and publish the most accurate information possible. No warranties, expressed or implied, are provided for the data herein, its use, or its interpretation. The assessed values are subject to change before being finalized for ad valorem tax purposes. Tax amounts listed are subject to change and are provided for informational purposes only. Furthermore, the Oklahoma County Assessor's Office disclaims any responsibility for the accuracy or completeness of this data. The mapped data on this site does not constitute a legal survey. For the definitive description of real property, consult the deed recorded in the County Clerk's Office. *By selecting one of the search methods above you consent to the above disclaimer notice.
Board of Equalization adjourns.
Thank you for visiting and please send your comments and questions using our Contact Us form.
The OTC Form 538-H must be filled out and mailed to the Oklahoma Tax Commission at:
PO BOX 26800 OKLAHOMA CITY, OK 73126-0800
Anyone who is 65 or older or totally disabled, who is head of household, and a resident of the state of Oklahoma during the previous year and whose gross household income does not exceed 12,000 is qualified for this program. You may obtain the necessary form from the Oklahoma Tax Commission at (405) 521-3160 or download the form from the State’s website.
The Oklahoma County Assessor's office is located in the Courthouse (#313) at 320 Robert S Kerr Avenue, #313, Oklahoma City, OK 73102.
Department
Phone
Email
Name
Title
Original Homesteader's of Oklahoma County
View copies of the original government plats from the original Government Survey Lot Report 1905.
We've been recognized as one of the most advanced records search websites (Geographic Information System, or GIS) in the country where anyone with internet access can spend a few minutes or longer looking up property records in Oklahoma County.
July 27th, 2005 San Diego, CA
"It is my distinct pleasure to inform you that your site has been selected to receive a Special Achievement in GIS (SAG) award at ESRI's 25th Annual International User Conference. This award is being given to user sites around the world in recognition of their outstanding work in the geographic information system (GIS) field. Your organization was selected to receive this prize from more than 140-000-user sites worldwide. I congratulate you and your coworkers on a job well done." --Jack Dangermond, President of ESRI
Nikki Snowhite, ESRI 909-793-2853, ext 1-2194 Email
Press Information: for Immediate Publication-July 25, 2005
--Oklahoma County Assessor Receives Honors for Exceptional Work Using GIS Technology
San Diego, California-- On July 27, 2005, the Oklahoma County Assessor, Oklahoma, will receive a 2005 Special Achievement in GIS award for its outstanding use of geographic information system (GIS) technology. ESRI, the world leader in GIS software, will present the award at the Twenty-fifth Annual ESRI International User Conference in San Diego, California, before thousands of GIS professionals. Out of more than 150,000 organizations worldwide, the winners of this award stood out for their exceptionally dedicated work and commitment.
"This award reflects the significant dedication and support these organizations provide to the people who depend on them. Each of the winners uses GIS technology to go beyond what is expected into the realm of excellence." -- Jack Dangermond, ESRI president
What is GIS?
GIS is a computer-based mapping tool that takes database information about a location, including streets, buildings, water features, and terrain, and turns it into visual layers. The ability to see and analyze geographic features on a map gives users a better understanding of a particular location, enabling planners, analysts, and others to make informed decisions about their communities, the environment, and businesses. This innovative technology brings countless benefits to the world through geography.
GIS Technology Purpose
The Oklahoma County Assessor uses GIS technology in every aspect of its work, from identifying property owners and property descriptions to viewing aerial photographs, new structures, flood zones, school districts, and other information. The agency is able to model sales data and trends to create assessment neighborhood breakdowns with accurate information. The agency also uses GIS technology to provide more information online. This gives citizens the ability to conduct property searches from a computer, rather than having to travel to the assessor's office. The Assessor's Office offers Web-unification classes that train commercial and residential realtors how to use the site.
Who uses the GIS Technology?
Citizens use the website for a wide variety of purposes. Home buyers use the accurate maps to determine which school district the home they plan to purchase is located, and who their congressman, state senator, and state representatives are. During political campaigns, candidates use the website to find property owners to get permission to locate political signs. Communities use the data to organize neighborhood watch programs. It is with great pleasure that ESRI honors the Special Achievement in GIS award winners for their part in making a difference in communities around the world. They exhibit the innovation and commitment that lead to countless possibilities with GIS technology. Other organizations being honored at the 2005 User Conference include Government of Botswana; Indiana University, Research Institute; National 4-H Headquarters, USDA; Dubai Electricity and Water Authority; Pacific Disaster Center; Chicago Police Department; Servicio Nacional de Geología y Minería, Chile; and Round River Conservation Studies.
Founded in 1969, ESRI is the leading developer of GIS software with more than 300,000 clients worldwide. ESRI software is used in all 200 of the largest cities in the United States and in more than 60% of counties and municipalities nationwide. Headquartered in California, ESRI has regional offices throughout the United States, international distributors in more than 90 countries, and more than 1,700 business partners. ESRI's goal is to develop comprehensive tools that enable users to efficiently manage, use, and serve geographic information to make a difference in the world around them. ESRI also provides consulting, implementation, and technical support services. ESRI can be found on the web at www.esri.com. ESRI, the ESRI globe logo, GIS by ESRI, www.esri.com, and @esri.com are trademarks, registered trademarks, or service marks of ESRI in the United States, the European Community, or certain other jurisdictions. Other companies and products mentioned herein are trademarks or registered trademarks of their respective trademark owners.
Press Information: for Immediate Publication-August 1, 2005
--Oklahoma County Assessor's Office Earns Worldwide &Lsquo;Special Achievment' Award
The Oklahoma County Assessor's Office was presented one of the top awards in the world for outstanding use of technology in creating a user friendly website at ceremonies in San Diego last week, said Oklahoma County Assessor, Leonard Sullivan. The Oklahoma County Assessor's website earned the Environmental Systems Research Institute (ESRI) Special Achievement in Geographic Information Systems (GIS) Award. This is a very distinguished award because you can't enter the competition. ESRI reviews all the websites independently and chooses the winners. The Oklahoma County Assessor's website was one of only 140 chosen from among more than 140-000-ESRI user sites worldwide, earning the honor of being in the top fraction of one percent of all websites worldwide.
"We are all very proud of this incredible achievement. Everyone involved in the Oklahoma County Assessor's office played a part in achieving this award, but there are two outstanding achievers on the staff that played a key part in developing these GIS features, James Mallory, the supervisor for the Mapping Department and Michael Morrison, Webmaster and Deputy Comptroller," --Leonard Sullivan
Oklahoma County is recognized worldwide as a leader in implementing technology and representatives from the staff have made dozens of presentations around Oklahoma and the nation to demonstrate the advances the office has made.
"The assessor's website didn't happen overnight. Over the past few years under the leadership of the former Assessor Mike Means, these developments were undertaken and my commitment is to continue to provide and improve these wonderful services that are so popular with the real estate industry and the public," --Leonard Sullivan
The Oklahoma Tax Commission (OTC) Progress Report compares all of the state's 77 counties assessor's offices. Oklahoma County has 83 full time employees (FTE's). The OTC recommends 132 FTE's to perform the required duties to manage the ownership records and property boundary changes to the more than 283,742 parcels, or units of property, in the 720 square miles that make up Oklahoma County.
Who is required to file a Business Statement of Assets (form 901)?
All businesses, corporations, partnerships and professionals are required to file a 901 form as of January 1 each year.
Why do I have to file? Title 68, section 2817, Oklahoma Statutes, requires that all personal property must be reported each year to the County Assessor’s office. If you receive a return by mail, it is because our office has determined that you may have property to report. If you feel the form is not applicable, return it with an explanation. Either way, the form MUST be returned. Failure to receive a Personal Property Tax Return (Form 901) does not relieve you of your obligation to file.
What are the due dates for filing the Business Statement of Assets (form 901)? By Oklahoma statute Title 68, section 2836 (C), the Statement of Assets (Form 901) must be filed from January 1 to March 15 each year. After March 15, the return is delinquent and a penalty of 10% of the assessed valuation is added. After April 15, a penalty of 20% of the assessed valuation is added.
Can our company file for an extension? No. There is no provision in the statutes for an extension.
How does a taxpayer file a Business Statement of Assets (form 901)? The taxpayer completes Form 901 listing the original cost of the assets of the business concern. Assets include furniture and fixtures, machinery and equipment, computer equipment, leasehold improvements and a schedule of monthly inventories for the past year. The 901 form must be prepared by an owner, partner, officer of the corporation or a bona fide agent. The form must be returned to our office by March 15 to avoid penalty. Get 901 Instruction sheet.
What if a Business Statement of Assets is not filed? Title 68, section 2843, If an Oklahoma County business does not file, the County Assessor is required to prepare an assessment from the best information available in the absence of a return by the taxpayer. This is called an arbitrary assessment. An arbitrary assessment must be appealed within ten days of the date of the notice. Otherwise the assessment becomes final.
How can I obtain this form? At the beginning of the year, a return is mailed to the taxpayers we have on record. If you did not receive one, contact the Oklahoma County Assessor’s office. Download a copy of Form #901.
What if I received two 901 forms, or two assessment notices? Mail the county assessors office a letter stating the correct name, account number and address for each business location. Download an example of an assessment notice.
I have two or more business locations, may I render one 901 form? No. You must submit a return for each business location. All business must be assessed on an individual basis so the school districts are funded properly.
What if I have no assets to report? If you feel you have nothing to report, attach an explanation about why nothing was reported and file it with the County Assessor’s office. Almost all businesses and rental units have some assets to report even if it is only supplies, or rented equipment.
What if the business has sold or closed? Notify the County Assessor in writing with the business name and date of closure. If the business was sold, please provide date of sale and new owners name.
Is depreciation allowed on furniture and fixtures, machinery and equipment, computer equipment and leasehold improvements? Yes. In calculating the assessed value, the county assessor's office allows depreciation. The taxpayer has the option of listing fixed assets in summary or by year of acquisition. Generally, listing by year acquired permits the County Assessor's office to allow more depreciation. Download depreciation multipliers.
Do I have to report assets that I lease, loan, rent, borrow or are provided as part of the rent? Yes. There is an area on the back of the return specifically for those assets. Even although the assets are assessed to the owner, they must be listed for informational purposes.
Are licensed vehicles, automobiles, trucks, etc. to be included on this form? No. This is the most common mistake made in completing the Form 901. Motor vehicles licensed by the state are not included in inventory or as machinery and equipment.
Do I have a chance to correct a mistake or appeal the valuation of my business? Yes. The Assessor's office will send you a notice of assessment showing the value placed on your business. You have 30 calendar days to review the value and informally appeal the Assessor's office assessment. If the value is still not satisfactory, you may formally appeal the valuation to the County Board of Equalization within 15 calendar days of the date of the informal notice. The Board of Equalization is in session from the fourth Monday in January to May 31.
What if I have old equipment that has been fully depreciated and written off the books? Whether fully depreciated in your accounting records or not, all property still in use or in your possession should be reported.
What if I buy or sell an existing business during the year? Who is responsible for the taxes? The owner on January 1 would be responsible for filing the personal property return. However, the County Assessor’s office needs to be notified of any changes in ownership.
If I close my business in the middle of the year, can the taxes be prorated? No. Oklahoma statutes do not allow for the proration of business personal property taxes. Taxes are due in full for that tax year.
What if I have closed my business, but still own the assets? You are still required to file a return.
For information concerning the ad valorem tax exemption process and affidavit forms contact:
Larry Stein, Oklahoma County Assessor Attn: Business Personal Department 320 Robert S Kerr Number 313 Oklahoma City, OK 73102 405-713-1222
Five-year manufacturing exemption for new or expanded facilities - Establishments which typically meet these requirements:
What requirements are necessary to qualify?
How do I file for this exemption?
Article 10 Section 6A of the Oklahoma Constitution, allows an exemption from Ad Valorem taxes on Inventory that meets the following requirements:
What type of Inventory does not qualify?
The Freeport Exemption will only be considered if the Business Personal Property Return (form 901) is accompanied by a Freeport Declaration, obtained from the County Assessor’s Office. This form is not mailed with form 901, it must be requested. The Assessor’s office, upon receiving this Freeport Declaration, may require proof of inside and outside the state sales and purchases, as well as a completed vendor list.
*NOTE: The owner of record, executor, administrator, agent or authorized representative, must sign the address change request form. If you're a representative signing on behalf of the property owner, a letter of authorization or a power of attorney (POA) must be provided by the representative signing on behalf.
An incorrect mailing address will not extend the date by which such taxes are due and payable or dismiss the taxpayer of the responsibility of paying.
If you need to provide a letter of authorization, as mentioned above, you will need to download the Permanent Address Change Form and mail it with any additional documentation. Otherwise, you may submit your "Change of Address" electronically through the forms below. Upon submitting the form, you will receive an email confirmation sent to the email contact listed on the form. Generally, it takes 5 to 7 business day to process a change of address. We encourage you to verify your change of address through the Oklahoma County Assessor's Public Access System.
The commercial appraisal department is responsible for placing market value on properties used for business purposes. The department also estimates market value on vacant land that is zoned for commercial usage. Examples of commercial property are retail stores, office buildings, shopping centers, etc. There are commercial properties that have "special uses," such as golf courses, hospitals, and nursing homes. Warehouses and manufacturing facilities are industrial properties.
The properties are required by Oklahoma law to be inspected on a four year cycle. An inspection calls for all building features, components, and characteristics to be identified, measured and listed. Examples would be the size of the building, occupancy, age, paving, fencing, pools, tennis courts, elevators, canopies, etc.
All the information is entered on field cards and field units (pen tablet PC's). Computer Assisted Mass Appraisal (CAMA) techniques are used to analyze sales and estimate values for many properties at once.
Commercial property value is estimated by using all three approaches to value: cost, market analysis, and income. Sometimes one approach is more appropriate to use than the others.
The market approach is the method where sales of similar properties are reviewed and compared to the subject. The sales used are "arms length transactions," where the buyer and seller both acted without undue pressure.
Another method is to calculate what it would cost, using today's labor and material prices, to replace the structure with a similar one. If the structure is not new, the appraiser determines how much it has depreciated since it was built. The resulting value is then added to the estimated market value of the land. This method is the cost approach.
The third method is the income approach. This method uses analysis of the income stream, operating expenses, and vacancy rates of the market and the subject property to estimate a net operating income. The net income is capitalized with a market rate to estimate value.
Below are forms that can be downloaded, filled out and sent to the Commercial department. They will analyze the data to determine a value estimate using the income approach. Supporting documentation (such as actual income / expense or profit and loss reports) concerning the subject property should also be submitted.
The above forms may be faxed 405-713-1178 or emailed. They may also be mailed:
Oklahoma County Assessor's Office Attn: Commercial Department 320 Robert S Kerr Number 313 Oklahoma City, OK 73102
Due to 1996 legislation, a 5% cap (Taxable Market Value) is placed on property value increases after a revaluation. However, if the title to the property is transferred, changed, or conveyed to another person or entity, the cap limit is removed the following year and the taxable value and market value are set at the same amount. The 5% cap is reapplied the succeeding year.
If a property has newly constructed improvements, those items are placed on the tax roll at full market value. Previously existing improvements on the same property are subject to the 5% cap increase limitation unless the title is transferred, etc.
Fees | Policy | Records Reproduction
The Data Services Department's responsibilities include:
See Record Reproduction Policy for more details: Pricing and Record Reproduction Policy Note: The "Complete Assessment Roll" data can be provided as an ACCESS database or comma delimited ASCII text. If a specific format is not requested, the data will be comma delimited ASCII text. The "Comparable Sales File" data will be provided as an ACCESS database. All other data will be provided as comma delimited ASCII text. Data on diskettes will be compressed if necessary. Record layouts will be contained on the USB drive in a PDF format.
Posted February 6, 2012
In order to ensure and facilitate the public's right of access to the records of the Oklahoma County Assessor's Office and in order to implement procedures whereby the essential functions of the Oklahoma County Assessor's Office shall not be disrupted the following Records Reproduction Policy is hereby adopted:
1. General Copying Requests
2. Computer Generated Reports
3. Assessment Data
4. Assessment Maps
5. Aerial Photos
6. Thematic Color Maps
7. Gis Digital Data
8. Payment / Costs
9. Reservation of Rights
10. Posting of Records Reproduction Policy
The charts below show the prices for various Assessment Maps, which are available to the public.
$0.10
*Note: Orders for custom data are subject to a setup fee due at the time of request.
The Complete Assessment Roll is contained on seven files uploaded or copied to a single USB Drive. The files contain current information for all types of accounts, Real Estate, Personal Property and State Assessed. The "Complete Assessment Roll" data can be provided as a SQL Server Backup or comma delimited ASCII text. If a specific format is not requested, the data will be pipe delimited ASCII text. The format of this data is standard and will not be modified.
The Ownership File can be provided as an Excel Spreadsheet. The data will contain the County Assessor's account number, parcel number, account type, current owner name and mailing address and physical location of the property (physical location is not available on all accounts). Only Real Estate (Residential, Commercial, Industrial, Agricultural, Exempt and Public Service) accounts are included. The format of this data is standard and will not be modified.
The Comparable Sales File will be provided as an Excel Spreadsheet on USB drive or upload only. The format of this data is standard and will not be modified.
The Property photos and sketches will only be available through a customer provided external hard drive with a storage capacity of at least 1 Terabyte. All necessary power cords and connecting cables must also accompany the external hard drive. The County will not assume any liability of the provided hardware and no warranty is expressed or implied. All images will be provided in the .jpg format with no other conversion options. This is a compressed image format standardized by the Joint Photographic Experts Group (JPEG); commonly used for storing digital photos supporting up to 24-bit color.
All other data will be provided as pipe delimited ASCII text. Record layouts will be contained on the USB Drive or upload in a PDF format.
*Orders for GIS data are subject to a $25.00 setup fee due at the time of request
Note: Digital Maps are in *.gdb or GeoDatabase format. Digital Aerials are in Mr. Sid format.
Please contact Kerwin James in the Oklahoma County Assessor's Office at 405-713-1221 prior to ordering pictures or sketches to find out the directory structure and naming convention for the files.
1. How do I figure my tax?
The method for figuring ad valorem taxes requires four steps. For a list of these steps and a tax bill example please visit our Figuring Taxes page.
2. How are tax rates set for my property?
Tax rates or millage levies are set by procedures established in the Oklahoma Constitution or voted directly by the taxpayers. Rates are not set by the County Assessor. There are over 75 different rates in Oklahoma County and those vary across the county depending on which school district, city limit and vocational-technical school district the property is located. The tax or millage rate levied against a property makes a great deal of difference in the taxes paid. Rates in Oklahoma County have varied from $75 to $134 per thousand.
3. What is a mill?
A mill is one-thousandth of a dollar. For convenience in Oklahoma, a tax rate (the sum of all mills levied) is expressed as dollars per thousand dollars of assessed value. A Tax rate of 80 mills, for example, would be 80 tax dollars.
4. Where does my property tax money go?
Property taxes are an important source of revenue for local schools, vocational-technical education, libraries, city and county government. As in most states in the United States, property taxes are the backbone of funding of local government and schools. Oklahoma’s property tax with some changes has fulfilled this basic function since statehood.
Generally, local schools receive the largest share of the property tax. Schools are followed by city bond issues, county government, vocational-technical schools, libraries, and city-county health department. Except for those provided for in the Oklahoma Constitution, millage levies are controlled by the voters. As noted in the chart, ad valorem revenues in a typical year are distributed among several groups.
5. When do I pay my tax?
The County Treasurer sends out a tax bill in October each year. Taxes may be paid on two installments. If exactly one half is paid by December 31, then the last half is due by March 31. If nothing is paid by December 31, the full amount is due and becomes delinquent January 1 with applicable penalties owed.
6. How can I save on my property taxes?
Do you qualify for any property tax exemptions such as:
7. What are my rights & responsibilities as a property owner?
Download our "Taxpayer's Rights & Responsibilities" brochure to find out more....
8. How can I change my mailing address for my property?
Submit a change of address here.
9. How can I get a copy of my deed?
The County Clerk's office "officially" records all deeds, liens, & mortgages related to properties (Registrar of deeds). Once a deed is officially recorded, it usually takes 3-4 business days to reflect the change on the Assessor's website.
10. How can I pay my property taxes?
Property tax payments are addressed by the County Treasurer's office (405) 713-1300. Please contact their office directly concerning all tax payments.
11. I just purchased my property, why have you valued it for more than I paid for it?
There are numerous types of sales occurring throughout the county. Some of which are less than market as well as some more than market. Market value must be viewed as a willing buyer and willing seller without any undue pressure to buy or sell. For example if an individual is transferred from the county or inherits property, they may choose to sell below the market to rid themselves of the burden of trying to maintain two households. On the other hand one might choose to purchase a home above the indicated market value for reasons such as location to ones employment, relatives, schools and fondness of the overall structure and layout of the property. These, along with other sales that have occurred in the neighborhood, must be considered. We determine what the majority of similar properties are selling for, in that neighborhood, and apply those findings in terms of market value.
12. How can my property be worth more if I haven’t done anything to it?
Property values are based on the activity in the marketplace. If homes, similar to yours, are commanding a higher price one would have to assume yours would be worth similar amount.
13. Why should I be penalized for somebody else paying a high price for a home in my neighborhood?
It isn’t a penalty. Although it does occur, few people will pay more for something than it is worth. Therefore if a number of homes similar to yours are selling for more based on the price paid by newcomers to you neighborhood, it increases the marketability and market value of your property should you decide to sell.
14. I have an older home in an area where they are building new homes. How will this affect my property value?
The newer homes will not have a direct affect on your value. We will, for valuing purposes, compare your home to similar properties in terms of age, condition and size as well as a number of other variables.
15. If you didn’t increase my market value, why did my taxes increase?
The County Assessor does not establish the amount of taxes you pay. If the market value placed on your property by the assessor remained the same as the previous year, the increase in you taxes can probably be attributed to an increase in millage rates within your particular school district. Millage levels are controlled by a vote of the people not the County Assessor. Millage Adjustment Factors (PDF)
16. Do you visit each home in the county?
Yes, Oklahoma law requires us to visit all properties once every four years.
17. What if I think the value placed on my property is wrong?
If you feel the Assessor has made a mistake in valuing your property, you may file an appeal with the Assessor’s office. County Assessor Informal Protest Form #974 (PDF)
18. How can my property increase in value if it is getting older?
In order to establish a market value for your property we must analyze the market in your neighborhood. While the homes similar to yours in terms of characteristics such and condition and age, are selling for more one would have to think your property would command a similar price.
19. Will my value increase every year?
The value of your property is based on the market in your neighborhood. If the values in your area, based on sales, should increase we must increase the entire neighborhood to maintain current market values as required by law. However, if the values were to decrease based on the sales occurring we again must make the necessary adjustments and maintain the current market value by decreasing the values in the neighborhood.
Contact the Farm Personal Department (405) 713-1260 EMAIL How do I apply for a farm exemption permit? 1. You must list your farm equipment with the County Assessor between January 1st - March 15th of each year, the County Assessor will fill out a Farm Exemption Permit OTC #924 Form (available in Forms section below) provided by the Oklahoma Tax Commission (OTC). Livestock, although not taxable in Oklahoma County must be listed along with equipment. This information will be transferred to the Tax Commission for permit approval. If it is denied, the OTC will send you a letter.
2. Provide a copy of Schedule F or 3 - year business plan.
3. The County Assessor will file online for the exemption permit.
4. This information will be transferred to the Oklahoma Tax Commission for permit approval. If it is denied, the OTC will send you a letter.
How does it benefit me applying for this Exemption permit? The benefit of applying for this permit is not having to pay sales tax on farm supplies, equipment and feed which is purchased for use on the farm.
How many acres must I farm to be considered eligible for the exemption permit? If the land is being actively farmed, there is no restriction on the number of acres that you are farming. However, you are required to file a Schedule F with your income taxes.
Am I required to list my farm assets with the Assessor’s Office if I am not interested in the farm permit exemption? Yes. All farm equipment which is located in the state of Oklahoma, shall be listed and assessed as other personal property in the county which the equipment is located as of January 1st of each year. See Oklahoma Statute below:
Oklahoma Statutes Citationized Title 68. Revenue and Taxation Chapter 1 - Tax Codes Article Article 28 - Ad Valorem Tax Code Section 2809 - Farm Tractors
A. Each farm tractor in the state shall be subject to ad valorem taxation and shall be returned and assessed as other personal property.
B. The term farm tractor as used in this section and in the Ad Valorem Tax Code is hereby defined to be any motor vehicle of tractor type designed and used primarily as a farm implement for drawing plows, listers, mowing machines, harvesters, and other implements of husbandry on a farm, or any motor vehicle of tractor type used for the purpose of hauling farm products, by the producer thereof, from farm to farm, or from farm to market.
C. No tractor shall be designated a farm tractor unless it is used in whole or in part by the owner thereof upon, or in connection with, a farm owned, leased or operated by such tractor owner.
How Do I Figure My Tax?
The method for figuring ad valorem taxes requires four steps:
The example is based upon a property that has a taxable market value of $50,000 with homestead exemption and a tax rate of $100 per thousand. In this example, the final tax bill is $450. This could vary if the district in which the property is located had higher or lower school, city or other bond issues. Rates generally vary from $86 to $134 per thousand within the county.
Oklahoma County now has two rural fire protection districts known as:
Both districts were established by a petition of (25%) of title holders of the land, and approved by (3/5ths) of the qualified voters within the district. The Hickory Hills fires district is allowed to levy an assessment of (7.53) mills (or $7.53 per 1,000) on the dollar of assessed value of all the advalorem taxed property (Real, Personal, and Public Service) of the district. The Deer Creek fire district has a levy of 7.30 mills or $7.30 per thousand assessed.
20855 N Meridian Ave Edmond, OK 73003
RT 1 Box 4621A W206 Edmond, OK 73003
Additional Exemption | Disabled Veterans | FAQ's | Manufactured Home Homestead | Senior Valuation Freeze
Homestead Exemption is an exemption of $1,000 of the assessed valuation. This can be a savings of $87 to $134 depending on which area of the county you are located.
You must be the homeowner who resides in the property on January 1. The deed must be executed on or before January 1 and filed with the County Clerks Office on or before February 1. You must be a resident of Oklahoma.
You may apply for Homestead Exemption with the Oklahoma County Assessors Office between 8 a.m. and 4:45 p.m. Monday through Friday. Our office is located at 320 Robert S Kerr, Room 315, Oklahoma City, Oklahoma, 73102. Applications for homestead exemption are now available for downloading.
If you have been granted a homestead exemption and continue to occupy the homestead property you shall not be required to re-apply for homestead exemption. However, if you change your deed or move you will need to re-file.
Do you live in a manufactured home residing on land owned by someone else? If so, view Manufactured Home Homestead Exemption section for details. Please call 405-713-1260 OR EMAIL if you have any questions or comments.
If you are head of household and qualify for homestead exemption, you may also qualify for additional homestead. You may receive an additional $1,000 assessment exemption if the gross household income from all sources did not exceed $30,000 for the past calendar year.
You may file for additional homestead between January 1 and March 15 or within thirty (30) days from and after receipt by the taxpayer of notice of valuation increase, whichever is later. There is a simple form on income that you will fill out as part of your application. If you are 65 or older as of March 15 of the filing period and presently qualify for additional homestead, you will not have to renew the additional homestead annually. However, it will be the responsibility of the taxpayer to notify the Assessor’s office if your income exceeds $30,000.
"Gross household income" is defined in 68 O.S. Section 2890 as used in this section means "the gross amount of income of every type, regardless of the source, received by ALL PERSONS occupying the same household, whether such income was taxable or nontaxable for Federal or State income tax purposes, including pensions, annuities, federal social security, unemployment payments, public assistance payments, alimony, support money, workmen's compensation, loss of time insurance payments, capital gains and any other type of income received; excluding gifts. The applicant may be required to provide sufficient proof to substantiate the validity of the income statement. The term "gross household income" shall not include any veterans' disability compensation payments.
"Head-of-household" is defined in 68 O.S. Section 2890 as "a person who as owner or joint owner maintains a home and furnishes support for said home furnishings, and other material necessities."
Please call 405-713-1235 OR EMAIL if you have any questions or comments.
*Note: The property value will be frozen at the taxable value after all increases and adjustments have been made the year application is made, not at the previous years taxable value.
Please call 405-713-1235 or EMAIL if you have any questions or comments.
You may qualify for a property tax exemption if you are either a totally disabled veteran or the surviving spouse of a totally disabled veteran. This exemption from property tax is available for 100% disabled veterans. The exemption would apply to certain injured veterans and their surviving spouses. The exemption would be for the full fair cash value of the homestead. To qualify for the exemption an injured veteran would have to meet several requirements.
The Oklahoma Department of Veterans Affairs (ODVA) has sent a letter to every veteran qualified for this property tax break. The applicant must provide to the county assessor an original U.S.D.V.A. benefits award letter issued for qualification specific to this exemption that certifies the 100% service related disability, or the applicant is in receipt of compensation at the 100% rate. If a 100% disabled veteran does not have the award letter, they can contact the U.S. Department of Veterans Affairs toll free number of 800-827-1000. If you need to contact the ODVA in Muskogee call toll free at 888-655-2838. Once you receive a homestead exemption or a disabled veteran's exemption, you do not have to reapply unless your status changes. If you move to a new home, you will have to submit a new homestead and DAV application.
1. Do you qualify for Homestead Exemption?
You must be the homeowner who resides in the property on January 1. The deed must be executed on or before January 1 and filed with the County Clerks Office on or before February 1. You must be a resident of Oklahoma. Homestead Exemption is an exemption of $1,000 of the assessed valuation.
2. Do you qualify for the additional homestead exemption?
If you are head of household and qualify for homestead exemption, you may also qualify for additional homestead. You may receive an additional $1,000 assessment exemption if the gross household income from all sources did not exceed $30,000 for the past calendar year. You may file for additional homestead between January 1 and March 15 or within 30 days from and after receipt by the taxpayer of notice of valuation increase, whichever is later. There is a simple form on income that you will fill out as part of your application. If you are 65 or older as of March 15 of the filing period and presently qualify for additional homestead, you will not have to renew the additional homestead annually. However, it will be the responsibility of the taxpayer to notify the Assessor’s office if your income exceeds $30,000.
3% & 5% Limitations | Attorney General´s Opinion | Oklahoma Constitution Title 68 | State Question 676 | Tax Savings
The limitation on assessment increases is not an automatic increase. Oklahoma County residents have saved more than $766 million in lower property taxes since the initial 5% limitation was overwhelmingly passed by voters in 1996. Annual property sales determine if current market prices have increased or decreased. For example if market conditions determine the value has gone down 10% then our records for that property will be changed to reflect that decrease. In November of 2012 Oklahoman's overwhelmingly passed State Question 748. This State Question amended Article X § 8B of The State Constitution. This amendment extends additional tax savings to agricultural land and also to properties that qualify for homestead exemption. These two classifications of property now have a 3% limitation to increases in their fair cash value. Previously increases to these same property values were not to exceed 5%.
Despite any provision to the contrary, on and after January 1, 2013, the fair cash value of any parcel of locally assessed real property shall not increase by more than 5% in any taxable year; provided, if such property qualified for a homestead exemption or is classified as agricultural land, any increase to the fair cash value of such locally assessed real property in a taxable year shall be limited to 3%. The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. If any improvements are made to the property, the increased value to the property as a result of the improvement shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. The provisions of this section shall not apply to any personal property which may be taxed ad valorem or any property which may be valued or assessed by the State Board of Equalization. If you currently hold properties that meet the criteria mentioned above, no further action should be required. However, if you are eligible, but do not currently have homestead exemption on your primary residence an application for this benefit and the 3% limitation that coincides with it is required. Download applications here or to learn more about homestead exemption please go here.
Feel free to call us at 405-713-1249 Monday-Friday 8:00 am - 4:45 pm.
Appellant:
Jurisdiction: Attorney General of Oklahoma - Opinion Hearing Date: September 7, 2001 Text of Rule: Dear Senators, Representatives, and District Attorney Lane:
This office has received your requests for an official Attorney General Opinion addressing, in effect, the following questions (all questions are addressed in the article below):
Assessment of ad valorem taxes begins with the establishment of a fair cash value for each taxable piece of property. See OKLA. CONST. Article X , Section 8(A) / Article X , Section 8(B) / Article X , Section 8C; 68 O.S. 2817(A) / 68 O.S. 2817(B). The fair cash value is then multiplied by an assessment ratio to set the assessed valuation. Id. 68 O.S. 2802(5). From the assessed valuation are subtracted any exemptions to establish a taxable value for each piece of property. Id. 68 O.S. 2802(27). The taxable value is multiplied by the millage rate to calculate the total taxes due on each property. Id. 68 O.S. 2802(22).
I. Assuming that the provisions of Article X , Section 8B of the Oklahoma Constitution relating to transfers of title or other exceptions to the general rule are not applicable, if the fair cash value of a parcel of locally assessed real property increases by more than five percent (5%) from one year to the next, does Section 8B limit the increase in fair cash value (for purposes of computing the taxable value of that parcel for ad valorem tax purposes) to a maximum of five percent (5%) for such assessment year?
In 1996, pursuant to referendum, Article X , Section 8 of the Constitution was amended to place limits on the assessment ratio applied to property subject to ad valorem tax. Section 8 now reads in pertinent part:
"2. Real property shall not be assessed for ad valorem taxation at a value less than eleven percent (11%) nor greater than thirteen and one-half percent (13.5%) of its fair cash value for the highest and best use for which such property was actually used, or was previously classified for use, during the calendar year next preceding the first day of January on which the assessment is made."
Id. In addition to amending Section 8 at the 1996 election, the voters also approved the adoption of Section 8B which limits annual increases in fair cash value to not more than five percent (5%) in any taxable year:
"Despite any provision to the contrary, the fair cash value of any parcel of locally assessed real property shall not increase by more than five percent (5%) in any taxable year. The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution."
Id. A constitutional provision is to be applied to give effect to the intent of the people voting on it. Draper v. State, 621 P.2d 1142, 1145 (Okla. 1980). The intent is determined by the provision itself, and where unambiguous, courts are not at liberty to search beyond the instrument for its meaning. McCurtain County Excise Bd. v. St. Louis-San Francisco Ry. Co., 340 P.2d 213, 216 (Okla. 1959) (citing Shaw v. Grumbine, 278 P. 311 (Okla. 1929)). Neither courts nor legislatures have the authority to augment or diminish the rights granted by the Constitution. Id. Statutes and the Constitution "must be construed as a consistent whole in harmony with common sense and reason and every portion thereof should be given effect if possible. Similarly, construction of such provisions in pari materia with each other should be construed together with other statutes on the same subject as part of a coherent system." Cowart v. Piper Aircraft Corp., 665 P.2d 315, 317 (Okla. 1983) (citing Poafpybitty v. Skelly Oil Co., 394 P.2d 515, 518 (Okla. 1964)).
Prior to the addition of Article X , Section 8B, all real property was valued at its actual fair cash value as of January 1. Fair cash value has been construed by decisions of the Oklahoma Supreme Court to be the property's "fair market value." Bliss Hotel Co. v. Thompson, 378 P.2d 319, 321 (Okla. 1962) (citations omitted).1 In Bliss the Court opined that the fair cash value of the property is synonymous with fair market value which is "the amount of money which a purchaser willing but not obliged to buy the property would pay to an owner willing but not obliged to sell." Id. The concept of fair cash value is still found in Article X , Section 8(A) and 68 O.S. 2817(B) (2000). Section 68 O.S. 2817 provides in pertinent part:
"B. All taxable real property shall be assessed annually as of January 1, at its fair cash value, estimated at the price it would bring at a fair voluntary sale for:
"1. The highest and best use for which the property was actually used during the preceding calendar year; or
"2. The highest and best use for which the property was last classified for use if not actually used during the preceding calendar year."
Id. Both Constitution and statute require, for purposes of ad valorem taxation, that the value of property shall be the fair cash value estimated at the price the property would bring at a fair voluntary sale.
You first ask, if the actual fair cash value of locally assessed real property increases by more than five percent (5%) from one assessment year2 to the next, does Article X , Section 8B of the Oklahoma Constitution limit the increase for purposes of computing the taxable value to a maximum of five percent (5%) for the assessment year. This question may be answered by reviewing Section 8B's provisions. Section 8B provides "the fair cash value of any parcel of locally assessed real property shall not increase by more than five percent (5%) in any taxable year." Therefore, an assessor may not increase the assessed fair cash value3 more than five percent (5%) from one taxable year to the next. In other words, the assessor is limited to increasing the assessed fair cash value by five percent (5%) of the prior year's assessed fair cash value.
II. Assuming the same conditions posed in your first question, if the fair cash value of the same parcel of locally assessed real property were to increase by more than five percent (5%) in the succeeding assessment year, may a county assessor increase the fair cash value of that parcel by more than five percent (5%) of the fair cash value for the parcel established during the preceding assessment year?
Your second question asks, if the fair cash value of property were to increase by more than five percent (5%) in a succeeding assessment year, may the county assessor increase the fair cash value established during the preceding assessment year? Again, this question may be answered by a review of Article X , Section 8B of the Oklahoma Constitution.
In the event property is transferred, changed or conveyed to another person, that property is assessed based on the fair cash value as set forth in Article X , Section 8. If none of these events occurs, the property is assessed within the limits as provided in Article X , Section 8B. Section 8B limits increases to fair cash value. It does not "freeze" values. Section 8B does not specifically state that the five percent (5%) limit is to be made in reference to any particular year. To be consistent with the annual assessment requirement it must, however, be applied in reference to the prior taxable year. Therefore, a $100,000 property could be valued at not more than $105,000 in the second year. If the property were actually worth more than $105,000, in the third year the value could be increased to not more than $110,250.4
The assessor is limited to increasing the assessed fair cash value by five percent (5%) of the prior year's value.
III. If a county assessor increases the fair cash value of a parcel of locally assessed real property which is subject to the provisions of Section 8B of Article X of the Oklahoma Constitution by five percent (5%) each year, based upon information which supports a determination that any such increase is not in excess of the actual fair cash value of the parcel, does this practice violate either Section 8B or 68 O.S. 2817.1 (2000)?
To implement Section 8B the Legislature adopted 68 O.S. 2817.1 (2000) which provides:
"A. For purposes of implementing Section 8B of Article X of the Oklahoma Constitution, the fair cash value of locally assessed real property shall not be automatically increased five percent (5%) each year, the five percent limitation on the increase in the fair cash value shall not be cumulative, and the five-percent limitation shall not be considered as a twenty-percent increase every four (4) years."
Id. (emphasis added). At the same time that Section 68 O.S. 2817.1 was adopted, the Legislature enacted 68 O.S. 2819 (2000) which provides for the determination of taxable value:
"Taxable values of real and personal property shall be established in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution. The county assessor shall determine the taxable value of all taxable property that the assessor is required by law to assess and value and shall determine such taxable value in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution."
Id. The provisions of Section 68 O.S. 2817.1 have not been interpreted by any court. Section 68 O.S. 2817.1(A) provides that the five percent (5%) increase shall not be automatic, cumulative or considered as a twenty-percent increase every four (4) years. Nothing in Article X , Section 8B mandates an automatic increase. See id. An increase in the Section 8B fair cash value would have to be based on a determination that the actual fair cash value is in excess of the assessed fair cash value. See id.
When read in context with the definition of fair cash value found in 68 O.S. 2802(18)5 and the 68 O.S. 2817.1(A) (2000) provision that the five percent (5%) limitation shall not be considered as a twenty-percent increase every four (4) years, the most logical interpretation of "cumulative" is that an assessor may not accumulate unused increases and apply them all in one year.
The law requires annual assessments for purposes of ad valorem tax. 68 O.S. 2817(A), 68 O.S. 2817(B) (2000). Pursuant to Section 68 O.S. 2817(B), property is to be assessed annually at "its fair cash value, estimated at the price it would bring at a fair voluntary sale." Id. This requirement of annual assessment at fair cash value is in place regardless of whether the property is subject to the Section 8B limitations. Therefore, reading the Constitution and statutes as a whole, an assessor is required to determine each year a property's actual fair cash value as defined in Section 68 O.S. 2802(18). To the extent this value is in excess of the prior year's fair cash value as capped (i.e. assessed fair cash value), the assessor must increase the prior year's assessed fair cash value, but such an increase may not exceed five percent (5%) from one taxable year to the next.
Prior to the addition of Section 68 O.S. 813, property was valued at its fair cash value as of January 1 with no limitations as to increases from the value established in the prior year. Section 813, however, limits increases to five percent (5%) for any taxable year. Statutes and Constitutions "must be construed as a consistent whole in harmony with common sense and reason and every portion thereof should be given effect if possible." Cowart, 665 P.2d at 317. Both Article X , Section 8 and 68 O.S. 2817 (2000) mandate assessment of property at "its fair cash value." An assessor is, therefore, obligated to continue to determine a property's "fair cash value" as of January 1. The provisions of Section 8B and Section 2817.1 limit increases to not more than five percent (5%) in any taxable year, but do not relieve the assessor of his or her constitutional and statutory obligation to assess the property at its fair cash value. Therefore, reading Sections 8 and 813, and Sections 68 O.S. 2817 and 68 O.S. 2817.1, in harmony with each other, an assessor must increase the fair cash value of taxable property each year until such time that the "assessed fair cash value" equals the "actual fair cash value." If this requires an increase of more than five percent (5%) from one taxable year to the next, the provisions of Section 8B limit the increase to five percent (5%).
IV.Do the provisions of Section 813 of Article X of the Oklahoma Constitution mean that the assessed (taxable) value of a parcel of locally assessed real property cannot increase more than five percent (5%) each year?
As stated above, the assessed and taxable values of property are derived from calculating fair cash value. Assessed value is defined in 68 O.S. 2802(5) (2000) as:
"The taxable value of real or personal property either of individual items of personal property or parcels of real property or the aggregate total of such individual taxable items or parcels within a jurisdiction." Id.
Taxable value is defined in 68 O.S. 2802(27) (2000) as:
"The percentage of fair cash value, less applicable exemptions, upon which an ad valorem tax rate is levied pursuant to the provisions of Section 8 of Article X of the Oklahoma Constitution." Id.
Both assessed and taxable value are specifically defined terms. Both are derived from "fair cash value." Neither is synonymous, however, with "fair cash value." The limitations found in Section 8B only apply to "fair cash value" and therefore do not directly limit increases in assessed (taxable) value.
V. If the actual fair cash value for a parcel of locally assessed real property increases by twenty percent (20%) in a single year, does the Oklahoma Constitution either authorize or require a county assessor to increase the fair cash value of the parcel, for ad valorem tax purposes, at the five percent (5%) annual maximum prescribed by Section 8B of Article X of the Oklahoma Constitution until the twenty percent (20%) increase is reflected on the assessment roll, or do the provisions of 68 O.S. 2817.1 (2000) require a different result?
Your fifth question poses a scenario wherein the fair cash value of locally assessed real property increases by twenty percent (20%) in a single year. You ask if it violates the Constitution or 68 O.S. 2817.1 (2000) for an assessor to make annual five percent (5%) increases until the locally assessed property is assessed at its actual fair cash value. Section 8B of Article X does not change the requirement that property be valued at its actual cash value; it merely limits annual increases to five percent (5%). Therefore, a county assessor must increase the assessed fair cash value of the parcel by five percent (5%) each year, until the parcel is assessed at its actual fair cash value. Section 68 O.S. 2817.1 does not relieve an assessor of his or her constitutional and statutory duty to assess property at its fair cash value, subject to the limitations found in Section 8B.
VI.Is the correct interpretation of Section 8B of Article X of the Oklahoma Constitution, together with 68 O.S. 2817.1 (2000), that it is legally permissible for a county assessor to increase the fair cash value of the relevant category of real property by less than five percent (5%) each year or alternatively, if there is no supportable increase in the fair cash value of such property, should there be any increase in the value of the property at all?
Property is to be assessed each year at its fair cash value. See 68 O.S. 2817(B) (2000). When a property's actual fair cash value exceeds its assessed fair cash value, an assessor must increase the value until the assessed fair cash value equals the actual fair cash value. If this requires an increase of more than five percent (5%) the limits found in Section 8B apply, unless the property has been transferred, changed, conveyed or improved. If actual fair cash value is less than five percent (5%) more than its assessed fair cash value, the assessor may only assess the property at its actual fair cash value. If the value of the property has decreased from the prior year and is less than the prior year's assessed fair cash value, the assessor must reduce the assessed fair cash value to its actual fair cash value. There is no limit on the percentage or amount a property may be decreased in a year.
It is, therefore, the official Opinion of the Attorney General that:
1. If the fair cash value of a parcel of locally assessed real property increases by more than five percent (5%) from one year to the next, Article X , Section 8B of the Oklahoma Constitution limits the increase in assessed fair cash value to a maximum of five percent (5%) for such assessment year.
2. Pursuant to Article X , Section 8B of the Oklahoma Constitution, if the fair cash value of a parcel of locally assessed real property increases more than five percent (5%) in succeeding assessment years, a county assessor cannot increase the assessed fair cash value of that parcel by more than five percent (5%) of the assessed fair cash value for the parcel established during the preceding assessment year.
3. a. Article X , Section 8 of the Oklahoma Constitution and 68 O.S. 2817 (2000) require a county assessor to value taxable property at its fair cash value. An assessor must increase the assessed fair cash value of a parcel of locally assessed real property which is subject to the provisions of Article X , Section 8B of the Oklahoma Constitution by five percent (5%) each year until the assessed fair cash value is within 5% of the actual fair cash value, and in the following year by whatever percentage less than 5% is required to make the assessed fair cash value equal to the actual fair cash value.
b. It does not violate Article X , Section 8B of the Oklahoma Constitution and 68 O.S. 2817.1 (2000), for an assessor to increase the assessed fair cash value of real property from a preceding year until the assessed fair cash value reaches the actual fair cash value.
4. The limitations found in Article X , Section 8B of the Oklahoma Constitution apply only to fair cash value and do not directly limit increases in the assessed (taxable) value of a parcel of locally assessed real property.
5. If the actual fair market value for a parcel of locally assessed real property increases by twenty percent (20%) in any taxable year, the Oklahoma Constitution and 68 O.S. 2817 (2000) require a county assessor to increase the fair cash value of the parcel, for ad valorem tax purposes, at the five percent (5%) annual maximum prescribed by Section 8B of Article X until the twenty percent (20%) increase is reflected on the assessment roll.
6. Article X , Section 8B of the Oklahoma Constitution together with 68 O.S. 2817 and 68 O.S. 2817.1 (2000) mandate that a county assessor must increase the fair cash value of the relevant category of real property by less than five percent (5%), if such an increase is required to assess the property at its actual fair cash value.
There can be no increase in the assessed fair cash value unless such increase is necessary to reflect the actual fair cash value.
( Douglas F. Price )
Amendment to SECTION X-8B *Limit on percentage of fair cash value of real property.
Despite any provision to the contrary, the fair cash value of any parcel of locally assessed real property shall not increase by more than 5% in any taxable year. The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. If any improvements are made to the property, the increased value to the property as a result of the improvement shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. The provisions of this section shall be effective January 1, 1997, and thereafter for counties which are in compliance with the applicable law or administrative regulations governing valuation of locally assessed real property as of such date. For counties which are not in compliance with such law or regulations as of January 1, 1997, the provisions of this section shall be effective January 1 of the year following the date the county is deemed to be in compliance with such laws or regulations as provided by law. The provisions of this section shall not apply to any personal property which may be taxed ad valorem or any property which may be valued or assessed by the State Board of Equalization. The Legislature shall enact any laws necessary to implement the provisions of this section. [1] Added by State Question No. 676, Legislative Referendum No. 306, adopted at election held on November 5, 1996. EDERIV
This measure amends Article 10 of the Oklahoma Constitution. It adds a new section 8B. This measure limits the fair cash value of real property for property tax purposes. The fair cash value would not increase by more than 5% in any taxable year. This limit would only apply to real property which is assessed by a county assessor. If the property is transferred, changed, or conveyed, the limitation would not apply for that year. The limitation does not apply if improvements have been made to the property. If improvements have been made to the property, the increased value to the property will be assessed for that year. Any county which is not in compliance with laws or regulations governing valuation of property would not be allowed to apply the 5% limitation. This measure does not apply to personal property. The measure does not apply to property valued or assessed by the State Board of Equalization. The legislature would be allowed to enact laws to implement this section. This measure takes effect on January 1, 1997.
The 5% limitation is not an automatic increase every year for every property. The limitation is utilized for those properties where the true market value is more than the limited or capped taxable value. This concept was confirmed by the attorney general in an opinion in September of 2001. To see the full outline of the Attorney General's opinion click here Attorney General Opinion. The 5% limitation is not an automatic increase every year for every property. The limitation acts as a "phase-in" tool to hold back substantial increases when there is a strong demand in the real estate market causing rapid increases in property values. When market conditions reflect that property values have increased greater than 5% the limitation allows only a gradual increase rather than the true increase based on the market value. Actual property taxes can increase by more than 5%. The 5% limitation relates only to real property value not property tax. Increases in millage rates, which are used in calculating property taxes, usually are a result of a vote from bond issues that may be county wide and/or related to a particular city or school district. These voter approved issues have no bearing on the 5% limitation law.
Last year Oklahoma County residents saved more than $42.88 million under the provisions of a 5% and 3% limitation. Since the legislation was passed, county residents have saved more than $906 million in lower property taxes. The graph below illustrates the yearly savings and indicates just how strong the real estate market is in Oklahoma County.
Can I file for Homestead Exemption on my manufactured home that resides on land owned by someone else?
68 O.S. 2012 Section 2949. Personal Property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes. (Must be 62 years of age or older) .
o “Gross household income” means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal Social Security, unemployment payments, veterans’ disability compensation, public assistance payments, alimony, support money, workers’ compensation, loss-of-time insurance payments, capital gains and any other type income received, and excluding gifts, and
o “Head of household” means a person who as owner or joint owner.
Acreage & Proportionate of the Soils | Aerial Photograph Types | Flood Zones | Solid Report | Standard CAD Layers
Locating land is fundamental to the tax mapping process. Once land is located it must also be given its own unique "name." This is called parcel identification. A good land description will permanently and distinctly locate one and only one individual parcel of land. In Oklahoma, land is described by written descriptions or legally recorded plats.
Written land descriptions may be based on the rectangular survey system (also known as the township and range system), a metes and bound description or a coordinate description system. This system is based on the idea of parallels and meridians that circle the globe. The equator and all horizontal lines north and south of it are known as parallels. The vertical lines which converge at the north and south poles are known as meridians.
The rectangular survey system also has its own special meridians and parallels throughout the United States. The meridians are known as "principal" meridians. Each principal meridian has a parallel which goes with it. These are known as "base" lines. The points where these two meet are known as initial points. In Oklahoma, land described using this system is referenced to either the Indian or the Cimarron Meridians. We also have the original 1905 Government Lot Survey Books available.
Another set of lines is established at 24 mile intervals north and south of the base line and at 24 mile intervals east and west of the principal meridian. The east-west lines are called standard parallels or corrections lines. They are one continuous, uninterrupted line. The north and south lines, called guide meridians, are not continuous throughout their length. Because meridians converge as they get closer to the poles, they must be broken at the base line and at each standard parallel.
The guide meridians and standard parallels form a 24 mile square. Each of these 24 mile squares is divided into sixteen smaller units of land called townships. A township is, as nearly as possible, six miles by six miles. A row of townships extending north to south is called a range and a row east to west is called a tier. Each township is further divided into 36 one mile square areas called sections.
Sections can be subdivided as well. The quarter section (160 Acres, 1/2 mile square), the half-quarter or eighth sections (80 Acres, 1/4 mile by 1/2 mile), and the quarter-quarter or sixteenth section (40 Acres, 1/4 mile by 1/4 mile). The quarter-quarter section is the minimum legal subdivision under the general land laws but it is common to divide the subdivision further for descriptive purposes.
Graphic land descriptions are based on the recording or filing of maps. These descriptions are known as "recorded map descriptions" or "legally recorded plats." Record map descriptions are descriptions of parcels by reference to lot numbers (or letters) and/or block numbers (or letters), and name or numerical designation given to a recorded or filed map.
Provided by USDA - Natural Resources Conservation Service Data Version Date April 22, 2004.
County Soil Descriptions (PDF)
The County Assessor's Office also uses aerial photographs to locate and identify property. There are several types of aerial photographs as listed below:
Aerial Photographic Enlargement is nothing more than a "blown-up" photograph. Neither tilt nor relief displacement are removed for these photographs. Because of this, you will not be able to make accurate measurements from the photo of from maps made from it. These photos are helpful for inventory of parcels and locating structures.
Rectified Aerial Photograph is one in which distortions caused by tilt displacement have been removed. The rectification process is accomplished by projecting the photo image onto a flat surface that is tilted to eliminate the original tip and tilt of the aircraft. The objective is to project the image back to its correct shape and scale. Although relief displacement is not removed from rectified photographs, this type of photography provides acceptable accuracy for assessment mapping in areas of relatively flat terrain.
Ortho-Photographs look a lot like the other two types of aerial photographs. However, it has the accuracy of a map drawn from ground survey information because tilt and relief displacement have been eliminated. Measurements of a land surveyor on the ground should "fit" when plotted on a true-to-scale ortho-photograph. Distances and area calculations on an ortho photograph are usually extremely accurate, and property lines will correspond closely to physical features.
Digital Ortho-Photographs is an ortho photograph scanned or created in a digital format. These have the same accuracy as ortho photo sheets, but can be viewed and manipulated on the computer, with the capability to zoom in or out. This also provides us a method to lay property lines or any other data over the photo.
The zone designations shown on the FIRMs are defined below.
Areas subject to inundation by the 1-annual-chance flood event generally determined using approximate methodologies. Because detailed hydraulic analyses have not been performed, no Base Flood Elevations (BFEs) or flood depths are shown. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Areas subject to inundation by the 1-percent-annual-chance flood event determined by detailed methods. Base Flood Elevations (BFEs) are shown. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Areas subject to inundation by 1-percent-annual-chance shallow flooding (usually areas of ponding) where average depths are between one and three feet. Base Flood Elevations (BFEs) derived from detailed hydraulic analyses are shown in this zone. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Areas subject to inundation by 1-percent-annual-chance shallow flooding (usually sheet flow on sloping terrain) where average depths are between one and three feet. Average flood depths derived from detailed hydraulic analyses are shown in this zone. Mandatory flood insurance purchase requirements and floodplain management standards apply. Some Zone AO have been designated in areas with high flood velocities such as alluvial fans and washes. Communities are encouraged to adopt more restrictive requirements for these areas.
Areas that result from the decertification of a previously accredited flood protection system that is determined to be in the process of being restored to provide base flood protection. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Areas subject to inundation by the 1-percent-annual-chance flood event, but which will ultimately be protected upon completion of an under-construction Federal flood protection system. These are areas of special flood hazard where enough progress has been made on the construction of a protection system, such as dikes, dams, and levees, to consider it complete for insurance rating purposes. Zone A99 may only be used when the flood protection system has reached specified statutory progress toward completion. No Base Flood Elevations (BFEs) or depths are shown. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Areas along coasts subject to inundation by the 1-percent-annual-chance flood event with additional hazards associated with storm-induced waves. Because detailed hydraulic analyses have not been performed, no Base Flood Elevations (BFEs) or flood depths are shown. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Areas subject to inundation by the 1-percent-annual-chance flood event with additional hazards due to storm-induced velocity wave action. Base Flood Elevations (BFEs) derived from detailed hydraulic analyses are shown. Mandatory flood insurance purchase requirements and floodplain management standards apply.
Per FEMA website taken April 26, 2015
GIS or Geographic Information Systems (GIS) has become a reality in our office. The initial base maps are complete, covering all 720 square miles of Oklahoma County. We are now maintaining and constantly updating new plats, sub-divisions and parcel splits into our digital maps. A new law took effect this year requiring developers to submit digital plats or sub-divisions in State Plane coordinates, this will help streamline the process of integrating these plats with our existing digital maps.
We can now connect with our CAMA (Computer Automated Mass Appraisal) system. We are able to retrieve data from the parcel or account number as you view the map on the same screen. We are also able to search the data on the CAMA system and produce the information on a map. This can now be done both internally and on our GIS website.
We also have new color digital aerial photographs, some of the most accurate aerial photographs available, for all of Oklahoma County which were taken in 2003, 2004, 2005 and 2006. We can overlay the digital maps on the color aerials to help determine improvements to the property, land use, and other important changes. The file formats consist of the original TIF's as well as the converted Mr. SID files including one large mosaic SID file of the entire county.
Our mapping website features the digital maps and color aerial photos. Searches can be performed by owner name, physical address, or account number. Centerline data was also added to search by street intersection. We will also be able to identify owners by buffer zones, like the 300 foot radius to notify property owners required for zoning changes. We also have school districts, city boundaries, political districts as well as flood plain and contour data. Queries can be made by owner name, legal description, physical address, or account number. Centerline data is also available to query by street intersection. Upgrades to this site will be made on a continuous basis.
These requirements are conforming with Title 19 (section 288.3) of Oklahoma Statutes. "All plats, subdivision plats or re-plats may be filed, at the option of the County Assessor, in digital electronic format with the County Assessor of the County in which the property is located. The digital electronic format shall meet the specifications of the County Assessor" The digital file, as required, should be submitted to the County Assessor's GIS Department for all Final Plats.
A free sample CD containing the standard layers and a sample ACAD drawing can be obtained in the County Assessor's Office, GIS Department located at: 320 Robert S Kerr Ave, #313, Oklahoma City, OK
The standard software used is AutoCad 14 or higher.
For questions regarding these standard layers, please contact the Oklahoma County Assessor's Office, GIS Department at 405-713-1244.
Sales File | Market Value Analysis | Mass Appraisal Methodology | Notice of Valuation | Limitations | Foreclosures
Overview
The assessment process plays an important role in local government. Equitable assessments assure property owners that they are asked to pay only their fair share of the cost of operating libraries, schools, police protection and other necessary services. Oklahoma statutes require the County Assessor's office to annually maintain all real estate values and to physically inspect each parcel at least once every four years. Staff appraisers visit the properties and note any changes in the physical attributes. This information is stored by the assessor, updated and maintained for current and future use in the assessment process.
Purpose of Appraisals
The purpose of the appraisals generated by the Oklahoma County Assessor's office is to estimate the market value for ad valorem tax purposes only. The effective date of the appraisals is January 1 of each year.
What if I disagree with the Assessor's Appraisal?
If you feel the Assessor has made a mistake in valuing your property, you may file an appeal with the Assessor’s office. County Assessor Informal Protest Form #974 (PDF). For other helpful Appraisal questions, refer to the Notice of Valuation and FAQ's.
Property Sales
The county has an inventory of sales that have occurred and the latest are stored on the CAMA (Computer Assisted Mass Appraisal) records. This data is collected through numerous sources some of which include deeds, sales letters to buyer and seller and in many cases actual telephone contact. View the O.S. §, Title 68. Revenue and Taxation, Chapter 1 - Tax Codes, Article 28 - Ad Valorem Tax Code, Section 2821, paragraph E for official details. The county assessor shall maintain a comprehensive sales file for each parcel of real property within the county containing relevant property characteristics, sales price information, adjustments to sales price for purposes of cash equivalency, transaction terms and such other information as may be required in order to establish the fair cash value of taxable real property.
Analysis of Market Values
Once market values have been calculated based on information gathered by the property appraisers, the values are analyzed to determine how accurate and equitable they are. The property appraiser does not create market value. The buying and selling of property by the general public establishes the value of property in the real estate marketplace. A comparison of assessments to sales prices is performed to determine ratios, which are then used to measure the levels and uniformity of assessments. Sales ratio studies by neighborhood, type of property and other characteristics are performed on a regular basis to assure uniformity of values. Definition of Market Value
"Market Value" is defined as the probable sale price of a property in terms of money in a competitive and open market, assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue pressures.
Both economic and legal definitions of Market Value have been developed and refined. A current economic definition agreed upon by agencies that regulate federal financial institutions in the United States is: The most probable price (in terms of money) which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby:
Appealing the Market Value
You may appeal your valuation within 30 calendar days from the mailing date shown on the notice of valuation (NOV). You may appeal in person at 320 Robert South Kerr, 4th Floor Room 417, Monday through Friday between 8 a.m. and 4:45 p.m. and an informal hearing will be held at that time or you may make a written request for a telephonic informal hearing by sending a letter, fax, or email with supporting documentation challenging the valuation. Requests for telephonic hearings must include owner name, account number(s), legal description(s) and daytime phone number.
See Notice of Valuation.
(O.S. §, Title 68. Revenue and Taxation, Chapter 1 - Tax Codes, Article 28 - Article 28 - Advalorem Tax Code, Section 2829) A. Each county assessor, in order to comply with the provisions of Section 17 of this act requiring the annual valuation of all taxable real and personal property within the county, shall establish the fair cash value of such taxable property using an accepted mass appraisal methodology.
B. For purposes of this section "accepted mass appraisal methodology" shall mean the process for making estimates of fair cash value for a property about which no direct or timely information is available concerning economic value by using known information about the property characteristics, location, use, size, sales price and other information of similar properties. Such mass appraisal methodology may include multiple regression analysis or other statistical techniques for mass appraisal. If information of similar properties is not available in the taxing jurisdiction, the county assessor may use other applicable regional or national information to annually determine the fair cash value of a property estimated at the price it would bring at a fair voluntary sale as provided in Section 17 of this act.
C. Each county assessor shall utilize the information gathered from the visual inspection of real property conducted during each year of the four-year cycle for such inspections and shall conduct such statistical calculations using the data so acquired together with sales price or other information available as may be required to make accurate estimates of fair cash values for all taxable real or personal property within the county each year. The results of such calculations shall be recorded on the assessment roll of the county on an annual basis in order to reflect any increase or decrease in the fair cash value of any property in any year.
D. The statistical analysis required by this section shall be performed within each county using such computer facilities as may be available, but shall be conducted in accordance with procedures established for the uniform mass appraisal program established by the Oklahoma Tax Commission.
Increased Property Value
If the county assessor increases the valuation of any property over the assessment from the preceding year, notification in writing will be sent to the person in whose name any such property is listed. This refers to the assessment notice that is typically mailed during the months of February, March and April to property owners concerning changes in the value of their property. It contains information such as the Current Fair Cash (Market) Value, Taxable Fair Cash Value (3% to 5% limitation), Assessment Percentage, Assessed Value as well as the date it was mailed. If property owners disagree with this change they must request an informal hearing with the Assessor's Office within the specified time frame regarding any change.
Oklahoma Statutes Citationized
Title 68. Revenue and Taxation
Chapter 1 - Tax Codes Article 28 - Ad Valorem Tax Code
Cite as: 68 O.S. § 2876 (OSCN 2018)
A. If the county assessor increases the valuation of any personal property above that returned by the taxpayer, or in the case of real property increases the fair cash value or the taxable fair cash value from the preceding year, or pursuant to the requirements of law if the assessor has added property not listed by the taxpayer, the county assessor shall notify the taxpayer in writing of the amount of such valuation as increased or valuation of property so added.
B. For cases in which the taxable fair cash value or fair cash value of real property has increased, the notice shall include the fair cash value of the property for the current year, the taxable fair cash value for the preceding and current year, the assessed value for the preceding and current year and the assessment percentage for the preceding and current year.
C. For cases in which the county assessor increases the valuation of any personal property above that returned by the taxpayer, the notice shall describe the property with sufficient accuracy to notify the taxpayer as to the property included, the fair cash value for the current year, the assessment percentage for the current year, any penalty for the current year pursuant to subsection C of Section 2836 of this title and the assessed value for the current year.
D. The notice shall be mailed to the taxpayer at the taxpayer's last-known address and shall clearly be marked with the mailing date. The assessor shall have the capability to duplicate the notice, showing the date of mailing. Such record shall be prima facie evidence as to the fact of notice having been given as required by this section.
E. The taxpayer shall have thirty (30) days from the date the notice was mailed in which to file a written protest with the county assessor specifying objections to the increase in fair cash value or taxable fair cash value by the county assessor; provided, in the case of a scrivener's error or other admitted error on the part of the county assessor, the assessor may make corrections to a valuation at any time, notwithstanding the thirty-day period specified in this subsection. The protest shall set out the pertinent facts in relation to the matter contained in the notice in ordinary and concise language and in such manner as to enable a person of common understanding to know what is intended. The protest shall be made upon a form prescribed by the Oklahoma Tax Commission.
F. A taxpayer may file a protest if the valuation of property has not increased or decreased from the previous year if the protest is filed on or before the first Monday in April. Such protest shall be made upon a form prescribed by the Oklahoma Tax Commission.
G. The county assessor shall schedule an informal hearing with the taxpayer to hear the protest as to the disputed valuation or addition of omitted property. The informal hearing may be held in person or may be held telephonically, if requested by the taxpayer. A taxpayer that is unable to participate in a scheduled informal hearing, either in person or telephonically, shall be given at least two additional opportunities to participate on one of two alternative dates provided by the county assessor, each on a different day of the week, before the county assessor or an authorized representative of the county assessor. The assessor shall issue a written decision in the matter disputed within 7 calendar days of the date of the informal hearing and shall provide by regular or electronic mail a copy of the decision to the taxpayer. The decision shall clearly be marked with the date it was mailed. Within 15 calendar days of the date the decision is mailed, the taxpayer may file an appeal with the county board of equalization. The appeal shall be made upon a form prescribed by the Oklahoma Tax Commission. One copy of the form shall be mailed or delivered to the county assessor and one copy shall be mailed or delivered to the county board of equalization. On receipt of the notice of an appeal to the county board of equalization by the taxpayer, the county assessor shall provide the county board of equalization with all information submitted by the taxpayer, data supporting the disputed valuation and a written explanation of the results of the informal hearing.
SECTION X-8; Valuation of property for taxation - Limit on percentage of fair cash value. A. Except as otherwise provided in Article X of this Constitution, beginning January 1, 1997, all property which may be taxed ad valorem shall be assessed for taxation as follows: 1. Tangible personal property shall not be assessed for taxation at less than ten percent 10%) nor more than fifteen percent (15%) of its fair cash value, estimated at the price it would bring at a fair voluntary sale; 2. Real property shall not be assessed for ad valorem taxation at a value less than eleven percent (11%) nor greater than thirteen and one-half percent (13.5%) of its fair cash value for the highest and best use for which such property was actually used, or was previously classified for use, during the calendar year next preceding the first day of January on which the assessment is made. The transfer of property without a change in its use classification shall not require a reassessment based exclusively upon the sale value of such property. In connection with the foregoing, the Legislature shall be empowered to enact laws defining classifications of use for the purpose of applying standards to facilitate uniform assessment procedures in this state; and 3. All other property which is assessed by the State Board of Equalization shall be assessed for ad valorem taxation at the percentage of its fair cash value, estimated at the price it would bring at a fair voluntary sale, at which it was assessed on January 1, 1996. SECTION X-8B; Valuation of real property for ad valorem taxation:
Despite any provision to the contrary, on and after January 1, 2013, the fair cash value of any parcel of locally assessed real property shall not increase by more than five percent (5%) in any taxable year; provided, if such property qualified for a homestead exemption or is classified as agricultural land, any increase to the fair cash value of such locally assessed real property in a taxable year shall be limited to three percent (3%). The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. If any improvements are made to the property, the increased value to the property as a result of the improvement shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. The provisions of this section shall not apply to any personal property which may be taxed ad valorem or any property which may be valued or assessed by the State Board of Equalization. O.S. § 2819 Taxable Values of Real and Personal Property Taxable values of real and personal property shall be established in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution. The county assessor shall determine the taxable value of all taxable property that the assessor is required by law to assess and value and shall determine such taxable value in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution.
Tax Savings Measures in Place...Seeing is Believing
Sales are generally considered invalid as arm's-length transactions if they involve:
An arm's-length sale occurs when both parties act in their own best interest with no duress to complete the transaction.
Only Mississippi, Alaska, and Alabama are lower....see story below
What about the notion of relocating to take advantage of lower taxes in other states? Although it's not for everyone, it appears that a growing number of people, particularly the wealthy, are doing just that. According to a 2006 article in Barron's, large numbers of taxpayers are moving from high-tax states to those with lower taxes. One of the big motivators is that 18 states and the District of Columbia have recently implemented significant estate taxes. Angered by high state and local taxes, residents of the Northeast are fleeing to Florida - and not just for the sunnier weather. Florida has no income tax and no estate tax. Highly taxed Californians are making tracks to places such as Arizona and Nevada in record numbers.
In America, voting with one's feet remains a viable form of tax protest. But Alaska, despite its low taxes, probably won't witness any mass migrations from the lower 48 anytime soon. Unless you're talking about flocks of birds.
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Properties of fraternal, religious and charitable institutions may be entitled to ad valorem tax exemptions on all or part of their property pursuant to Art. 10, § 6 Oklahoma Constitution and Oklahoma Statute Title 68 § 2887.
Ad valorem tax exemptions are allowed to qualifying properties of institutions on a parcel-by-parcel basis and depends on the ownership and usage of the property.
Ad valorem tax exemptions are not automatic. For each parcel of real property owned by a church or charitable organization, an affidavit, stating the use of the property, must be filed with the Oklahoma County Assessor. The affidavit serves as the basis for the determination of the ad valorem tax status of the parcel of real property. The affidavit forms, which are available from the County Assessor's Office, lists items which may be needed in support of a request for ad valorem tax exemption.
The County Assessor's Office sometimes needs additional information after the receipt of an affidavit and a physical inspection of a property is sometimes necessary. Therefore, it is advisable that the application for an ad valorem tax exemption should be filed at the beginning of the calendar year for which you are making an application.
Larry Stein, Oklahoma County Assessor Attn: Tax Roll Corrections Department 320 Robert S Kerr Number 313 Oklahoma City, OK 73102 405-713-1226
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The Oklahoma County Assessor’s Office has embraced technology and works hard to make access to public records and information a priority. While we are high-tech, we are also personal where you will find a real person who can answer property related questions during normal business hours.
Larry grew up in Midwest City in a military family. He attended Midwest City public schools and graduated from Rose State College and the University of Oklahoma where he earned an Athletic Letter for his performance on the University of Oklahoma Fencing Team. He was the Capitol News Bureau Chief for KTOK RADIO and the Oklahoma News Network and hosted a statewide broadcast on the Oklahoma Educational Television Authority about each week’s events at the legislature called, “Capitol Press Report”. Larry started his own business which he continues to operate today. His private communications business led to hosting his own radio talk show and producing hundreds of hours of live radio. He is regular guest on radio stations and sometimes a fill-in host. Larry is active with other assessors passing reform legislation to update, improve and streamline the job of assessors statewide. The success of these efforts have saved Oklahomans billions of dollars in reduced property taxes. Larry lives in Edmond where he is active in groups promoting good neighborhoods, he has three adult children and three grandchildren.
Larry Stein began his career in journalism in high school and earned national and regional awards for his work. Those awards include the prestigious National Press Club Award for Consumer Journalism and two ADDY awards for photography and advertising. Hired by former Assessor Mike Means, Larry has been part of the team helping implement and promote the assessor’s office conversion from paper to computerized records. For more than 17 years Larry has been the Chief Deputy working on all aspects of the office and budgeting for all the offices and services funded in Oklahoma County. His experience includes balancing 17 budgets, technology purchases and interfacing with vendors, being involved with legal issues, the District Attorney’s Office, being a liaison with the other elected and appointed officers, hiring and personnel issues.
In order to be certified and accredited to determine values of property, a member of the assessor’s staff must pass seven, week long classes. The classes include assessing the value of all different types of property and using the best way to determine the value based on cost, sales or income. During his time at the assessor’s office Larry has dealt with hundreds of property owners and dozens of groups answering questions about their property and has met with lawyers representing large and small companies to help resolve issues regarding evaluation and value of property. During his tenure, Larry has worked with the legislature to pass Resolutions overwhelmingly passed by voters to reduce assessments and property taxes for senior citizens and completely eliminate property taxes for 100% disabled veterans. During the last legislative session Larry was responsible for helping pass uniform language for all 77 assessors in Oklahoma, a project that took more than six years to accomplish at the legislature. Larry has written articles about property valuation and assessment issues for local, state and international publications. His communications presentations to local, state and international businesses and groups are designed to help train people to communicate effectively with the public and the media.
During the advances made on the assessor’s website, the office has earned international awards for providing access to property records from the Environmental Systems Research Institute (ESRI). In addition Oklahoma County earned a First Place Award for a video showing how the 1800’s Raster Maps could be overlaid on today’s aerial images to locate the original and lost tracks of the Chisholm Trail in Oklahoma County. Larry has also made live presentations to more than a hundred groups explaining how the assessor’s website can be used and providing those attending the events additional information about tools on the site to perform their real estate jobs or how a neighborhood might be able to create a neighborhood watch to fight crime and promote stable markets for housing.
This album captures Oklahoma City throughout the years.
Larry Stein Assessor
320 Robert S. Kerr Avenue, #313 Oklahoma City, OK 73102