{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2888","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2888","heading":"Homestead, rural homestead and urban homestead defined","body":"A. 1. The term \"homestead\", as used in the provisions of the\n\nAd Valorem Tax Code governing homestead exemptions, shall mean and\n\ninclude the actual residence of a natural person who is a citizen of\n\nthis state, provided the record actual ownership of such residence\n\nbe vested in such natural person residing and domiciled thereon.\n\nAny single person of legal age, married couple and their minor child\n\nor children or the minor child or children of a deceased person,\n\nwhether residing together or separated, or surviving spouse shall be\n\nallowed under Section 2801 et seq. of this title only one homestead\n\nexemption in this state. No person or the family of such person\n\nshall be required to be domiciled thereon if such person is in the\n\narmed service of the United States in time of war or during a state\n\nof national emergency as declared by the Congress or the President\n\nof the United States, and such person shall not be required to be\n\ndomiciled thereon in order to assert or claim the exemption provided\n\nin Section 2889 of this title, and such exemption may be claimed by\n\nany agent of, or member of the family of, such person. The\n\nsurviving spouse and/or minor children of a deceased person shall be\n\nconsidered record owners of the homestead where the title of record\n\nin the office of the county clerk on January 1 is in the name of the\n\ndeceased, but in all other cases the deed or other evidence of\n\nownership must be of record in the office of the county clerk on\n\nJanuary 1 in order for any person to be qualified as the record\n\nowner. However, a natural person actually owning, residing and\n\ndomiciled in the residence on January 1 shall be deemed to be the\n\nrecord owner of the residence on January 1, within the meaning of\n\nthis section, if the deed or other evidence of ownership of such\n\nperson, executed on or before January 1, be of record in the office\n\nof the county clerk on or before February 1 immediately following.\n\nDespite any provision to the contrary in this section, if a parent\n\nor parents residing and domiciled in the residence own the residence\n\njointly with one or more of their children, whether residing\n\ntogether or separated, and where the record joint ownership of the\n\nproperty is recorded in the office of the county clerk in accordance\n\nwith the provisions of this section, the parent or parents residing\n\nand domiciled in the residence shall be entitled to the entire\n\nhomestead exemption. A rural homestead shall not include more than\n\none hundred sixty (160) acres of land and the improvements thereon.\n\nAn urban homestead shall not include any land except the lot or\n\nlots, or the unplatted tract, upon which are located the dwelling,\n\ngarage, barn and/or other outbuildings necessary or convenient for\n\nfamily use.\n\n2. Despite any provision to the contrary in this section, the\n\nperson actually owning, residing and domiciled in the residence as\n\nof the date of a tornado shall be deemed to be the record owner of\n\nthe residence on such date, within the meaning of this section, if\n\nthe deed or other evidence of ownership of such person, executed on\n\nor before such date, be of record in the office of the county clerk\n\non or before such date. However, the provisions of this paragraph\n\nshall only apply to any person who is eligible to claim the income\n\ntax credit pursuant to Section 2357.29A of this title with respect\n\nto a tornado or to any person whose primary residence was damaged or\n\ndestroyed in a tornado and who purchased or built a new primary\n\nresidence at a location within this state other than the location of\n\nthe damaged or destroyed residence. For the purposes of this\n\nsection, \"tornado\" means a tornado which occurred in calendar year\n\n2013 or any subsequent tornado for which a Presidential Major\n\nDisaster Declaration was issued.\n\nB. The term \"rural homestead\" as used herein shall mean and\no and who purchased or built a new primary\n\nresidence at a location within this state other than the location of\n\nthe damaged or destroyed residence. For the purposes of this\n\nsection, \"tornado\" means a tornado which occurred in calendar year\n\n2013 or any subsequent tornado for which a Presidential Major\n\nDisaster Declaration was issued.\n\nB. The term \"rural homestead\" as used herein shall mean and\n\ninclude any homestead located outside a city or town or outside any\n\nplatted subdivision or addition.\n\nC. The term \"urban homestead\" as used herein shall mean and\n\ninclude any homestead located within any city or town whether\n\nincorporated or unincorporated, or located within a platted\n\nsubdivision or addition, whether such subdivision or addition be a\n\npart of a city or town. In no case shall an urban homestead exceed\n\nin area one (1) acre.\n\nD. For purposes of the provisions of Section 8E and Section 8F\n\nof Article X of the Oklahoma Constitution, if a disabled veteran,\n\nthe surviving spouse of a disabled veteran or the surviving spouse\n\nof a person who died while in the line of duty occupies improvements\n\nwhich are affixed to the real property and record title to such real\n\nproperty is held by a city or town or an entity formed pursuant to\n\nthe charter provisions or ordinances of a city or town or formed\n\nunder other provisions of law for the benefit of such city or town,\n\nthe improvements shall be considered to be the homestead of such\n\ndisabled veteran or the surviving spouse of such disabled veteran\n\nfor all purposes related to the homestead exemption authorized by\n\nthe provisions of the Ad Valorem Tax Code and the homestead\n\nexemption shall not be denied on the basis that title to such\n\naffixed improvements is held by a disabled veteran or surviving\n\nspouse or an entity formed by them than the city or town which holds\n\ntitle to the real property consisting of the land to which such\n\nimprovements are affixed.","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":"66f9438b7f77d82fa9d147dae91283a83c07960ab0d88f3be0cd411ac129bc84","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2887.1","next":"us-ok/okla.-stat.-tit.-68-68-2889"},"notice":"GroundRules: Original legal text. Not legal advice."}