{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2890","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2890","heading":"Additional homestead exemption","body":"A. In addition to the amount of the homestead exemption\n\nauthorized and allowed in Section 2889 of this title, an additional\n\nexemption is hereby granted, to the extent of One Thousand Dollars\n\n($1,000.00) of the assessed valuation on each homestead of heads of\n\nhouseholds whose gross household income from all sources for the\n\npreceding calendar year did not exceed Thirty Thousand Dollars\n\n($30,000.00).\n\nB. The term \"gross household income\" as used in this section\n\nmeans the gross amount of income of every type, regardless of the\n\nsource, received by all persons occupying the same household,\n\nwhether such income was taxable or nontaxable for federal or state\n\nincome tax purposes, including pensions, annuities, federal Social\n\nSecurity, unemployment payments, public assistance payments,\n\nalimony, support money, workers' compensation, loss-of-time\n\ninsurance payments, capital gains and any other type of income\n\nreceived, and excluding gifts. The term \"gross household income\"\n\nshall not include any veterans' disability compensation payments or\n\nthe amount of any federal stimulus or relief payments related to the\n\nCOVID-19 virus. The term \"head of household\" as used in this\n\nsection means a person who as owner or joint owner maintains a home\n\nand furnishes support for the home, furnishings, and other material\n\nnecessities.\n\nC. The application for the additional homestead exemption shall\n\nbe made each year on or before March 15 or within thirty (30) days\n\nfrom and after receipt by the taxpayer of notice of valuation\n\nincrease, whichever is later, and upon the form prescribed by the\n\nOklahoma Tax Commission, which shall require the taxpayer to certify\n\nas to the amount of gross income. Upon request of the county\n\nassessor, the Oklahoma Tax Commission shall assist in verifying the\n\ncorrectness of the amount of the gross income.\n\nD. For persons sixty-five (65) years of age or older as of\n\nMarch 15 and who have previously qualified for the additional\n\nhomestead exemption, no annual application shall be required in\n\norder to receive the exemption provided by this section; however,\n\nany person whose gross household income in any calendar year exceeds\n\nthe amount specified in this section in order to qualify for the\n\nadditional homestead exemption shall notify the county assessor and\n\nthe additional exemption shall not be allowed for the applicable\n\nyear. Any executor or administrator of an estate within which is\n\nincluded a homestead property exempt pursuant to the provisions of\n\nthis section shall notify the county assessor of the change in\n\nstatus of the homestead property if such property is not the\n\nhomestead of a person who would be eligible for the exemption\n\nprovided by this section.","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":"d0f941c8ac90df6ab1cbbf91db0a0a3a5b722f5387a346c658369bf829a7ac20","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2889","next":"us-ok/okla.-stat.-tit.-68-68-2890.1"},"notice":"GroundRules: Original legal text. Not legal advice."}