{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2876","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2876","heading":"Increase in valuation - Notice - Complaints and hearings","body":"A. If the county assessor increases the valuation of any\n\npersonal property above that returned by the taxpayer, or in the\n\ncase of real property increases the fair cash value or the taxable\n\nfair cash value from the preceding year, or pursuant to the\n\nrequirements of law if the assessor has added property not listed by\n\nthe taxpayer, the county assessor shall notify the taxpayer in\n\nwriting of the amount of such valuation as increased or valuation of\n\nproperty so added. Provided, if the county assessor determines that\n\na mailing to property owners exempt from payment of ad valorem tax\n\npursuant to Sections 8E and 8F of Article X of the Oklahoma\n\nConstitution would create an undue burden, then the county assessor\n\nmay suspend notifications to those property owners.\n\nB. For cases in which the taxable fair cash value or fair cash\n\nvalue of real property has increased, the notice shall include the\n\nfair cash value of the property for the current year, the taxable\n\nfair cash value for the preceding and current year, the assessed\n\nvalue for the preceding and current year and the assessment\n\npercentage for the preceding and current year. For cases in which\n\nthe real property is a homestead, as defined in Section 2888 of this\n\ntitle, the notice shall include information on the application for a\n\nlimit on the fair cash value of a homestead property as provided for\n\nin Section 8C of Article X of the Oklahoma Constitution.\n\nC. For cases in which the county assessor increases the\n\nvaluation of any personal property above that returned by the\n\ntaxpayer, the notice shall describe the property with sufficient\n\naccuracy to notify the taxpayer as to the property included, the\n\nfair cash value for the current year, the assessment percentage for\n\nthe current year, any penalty for the current year pursuant to\n\nsubsection C of Section 2836 of this title and the assessed value\n\nfor the current year.\n\nD. The notice shall be mailed to the taxpayer at the taxpayer’s\n\nlast-known address and shall clearly be marked with the mailing\n\ndate. The assessor shall have the capability to duplicate the\n\nnotice, showing the date of mailing. Such record shall be prima\n\nfacie evidence as to the fact of notice having been given as\n\nrequired by this section.\n\nE. The taxpayer shall have thirty (30) calendar days from the\n\ndate the notice was mailed in which to file a written protest with\n\nthe county assessor specifying objections to the increase in fair\n\ncash value or taxable fair cash value by the county assessor;\n\nprovided, in the case of a scrivener’s error or other admitted error\n\non the part of the county assessor, the assessor may make\n\ncorrections to a valuation at any time, notwithstanding the thirty-\n\nday period specified in this subsection. The protest shall set out\n\nthe pertinent facts in relation to the matter contained in the\n\nnotice in ordinary and concise language and in such manner as to\n\nenable a person of common understanding to know what is intended.\n\nThe protest shall be made upon a form prescribed by the Oklahoma Tax\n\nCommission.\n\nF. A taxpayer may file a protest if the valuation of property\n\nhas not increased or decreased from the previous year if the protest\n\nis filed on or before the first Monday in April. Such protest shall\n\nbe made upon a form prescribed by the Oklahoma Tax Commission.\n\nG. At the time of filing a protest pursuant to subsections E\n\nand F of this section, the taxpayer shall also file the form\n\nprovided for in Section 2835 of this title. If the taxpayer fails\n\nto file the required form, a presumption shall exist in favor of the\n\ncorrectness of the county assessor’s valuation in any appeal of the\n\ncounty assessor’s valuation.\n\nH. The county assessor shall schedule an informal hearing with\n\nthe taxpayer to hear the protest as to the disputed valuation or\n35 of this title. If the taxpayer fails\n\nto file the required form, a presumption shall exist in favor of the\n\ncorrectness of the county assessor’s valuation in any appeal of the\n\ncounty assessor’s valuation.\n\nH. The county assessor shall schedule an informal hearing with\n\nthe taxpayer to hear the protest as to the disputed valuation or\n\naddition of omitted property. The informal hearing may be held in\n\nperson or may be held telephonically, if requested by the taxpayer.\n\nA taxpayer that is unable to participate in a scheduled informal\n\nhearing, either in person or telephonically, shall be given at least\n\ntwo additional opportunities to participate on one of two\n\nalternative dates provided by the county assessor, each on a\n\ndifferent day of the week, before the county assessor or an\n\nauthorized representative of the county assessor. The assessor\n\nshall issue a written decision in the matter disputed within seven\n\n(7) calendar days of the date of the informal hearing and shall\n\nprovide by regular or electronic mail a copy of the decision to the\n\ntaxpayer. The decision shall clearly be marked with the date it was\n\nmailed. Within fifteen (15) calendar days of the date the decision\n\nis mailed, the taxpayer may file an appeal with the county board of\n\nequalization. The appeal shall be made upon a form prescribed by\n\nthe Oklahoma Tax Commission. One copy of the form shall be mailed\n\nor delivered to the county assessor and one copy shall be mailed or\n\ndelivered to the county board of equalization. On receipt of the\n\nnotice of an appeal to the county board of equalization by the\n\ntaxpayer, the county assessor shall provide the county board of\n\nequalization with all information submitted by the taxpayer, data\n\nsupporting the disputed valuation and a written explanation of the\n\nresults of the informal hearing.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"212fb1d55eff0b5b2aa78c3f47284ffc41100712553a2ec1a5269bbca56ca993","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2875","next":"us-ok/okla.-stat.-tit.-68-68-2876.1"},"notice":"GroundRules: Original legal text. Not legal advice."}