Okla. Stat. tit. 60, § 60-522: Homestead exemptions applicable

The laws relating to homestead exemption from taxes by a

political subdivision of this state and the laws relative to

homestead exemption from attachment, execution, or other forced sale

shall be applicable to a unit ownership estate with the same force

and effect as they are now or shall hereafter be applicable to other

estate in real property; and the benefit of homestead exemption

shall extend to the holder of a unit ownership estate in all those

cases where the owner of a single family dwelling would qualify

therefor. The title holder in a unit ownership estate shall be

entitled, if otherwise qualified, to a homestead exemption from ad

valorem tax, if the land upon which the building is located is held

in fee simple.