Leonard Sullivan-Oklahoma County Assessor, 320 Robert S. Kerr #313, Oklahoma City, OK 73102
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Oklahoma County Assessor
Homestead Exemption Department

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Taxpayers Rights, Remedies & Responsibilities 

Homestead Saves You $$$$$



Questions & answers about HOMESTEAD EXEMPTION

  • 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.  Do you live in a MFG home that resides on land owned by someone else? Please click here .


You may apply for Homestead Exemption with the Oklahoma County Assessors Office between 8:00 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 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 $20,000 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.   Click here to download.  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 $20,000. 

State of Oklahoma Property Tax Credit/Refund Program


The form 538-H must be filled out and mailed to the Oklahoma Tax Commission at 2501 Lincoln Blvd, Oklahoma City, Ok., 73194-0003. 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) 319-8200 or download the form from the State's website here https://www.ok.gov/tax/Forms_&_Publications/Forms/Ad_Valorem/ .


SENIOR VALUATION FREEZE (See legislative changes for 2005)
Requirements listed below:

(1) Head-of-household (as defined below) must be age 65 or older prior to January 1, 2017.

(2) Head-of-household must be an owner of and occupy the Homestead property on January 1, 2017

(3) Gross household income (as defined below) cannot exceed $64,400 for the preceding calendar year.  This amount is derived from the HUD and varies from county to county. 

(4) An application for Senior Valuation Freeze must be filed between January 1 and March 15th, or within thirty (30) days from and after receipt by the taxpayer of notice of valuation increase, which ever is later. The freeze will take affect for the taxable year in which the application is made and approved. No annual application is required.

(5) The application must be completed in its entirety regarding income, age, ownership, and other information for the freeze to be valid.

*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.

Gross Household Income
"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.

"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) 713-1236 if you have any questions or comments.



Are you a veteran, surviving spouse, or totally disabled?

You may qualify for a property tax exemption if you are either a totally disabled veteran or the surviving spouse of a veteran.

This is 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.

         First, the veteran must have been honorably discharged from a branch of the Armed Forces or the Oklahoma National Guard.

         Second, the veteran would have to be a State resident.

         Third, the veteran would have to have a 100% permanent disability.

         Fourth, the disability would have to have been sustained through military action or accident, or result from a disease contracted while in active service.

         Fifth, the disability would have to be certified by U. S. Department of Veterans Affairs.

         Finally, the veteran would have to be otherwise qualified for homestead exemption.

  Ask our office for details

The Oklahoma Department of Veterans Affairs (ODVA) has sent a letter to every veteran qualified for this property tax break.  Providing this letter to the assessor's office with the application is required and will help streamline the process.

If a 100% disabled veteran does not have one of these letters, 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 apply again unless your qualifications change.  If you move to a new home, you will have to fill out a new application.  The assessor may require a new application by sending you a written notice and an application form.  If you do not return the new application, you can lose your exemptions.

Download the 100% DAV Exemption form here.


Have A Homestead Question?E-Mail The Homestead Department


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