Tax Code Reference
Effective Rate: 0.79%
Oklahoma
Property Tax Code
Oklahoma Statutes — Title 68 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Oklahoma.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
11% of fair cash value (residential)
Assessment Cycle
Annual
Appeal Deadline
30 days from notice to the county ASSESSOR (Form 974), then 15 days from that decision to the County Board of Equalization (Form 976)
Assessment System
Governing CodeOklahoma Statutes — Title 68 (Revenue and Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio11% of fair cash value (residential)
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization
Appeal Deadline30 days from notice to the county ASSESSOR (Form 974), then 15 days from that decision to the County Board of Equalization (Form 976)
Key Notes for Oklahoma
Oklahoma's 11% assessment ratio for residential property is among the lowest nationally. The Senior Valuation Freeze is available for homeowners age 65+ with income under $75,000.
Hearing Types Available
1
County Board of Equalization2
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption