{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2890.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2890.1","heading":"Application for limit on fair cash value of homestead -","body":"Qualifications for limitation.\n\nA. The application for a limit on the fair cash value of\n\nhomestead property as provided for in Section 8C of Article X of the\n\nOklahoma Constitution shall be made on or before March 15 or within\n\nthirty (30) days from and after receipt by the taxpayer of a notice\n\nof valuation increase, whichever is later. The application shall be\n\nmade upon a form prescribed by the Oklahoma Tax Commission, which\n\nshall require the taxpayer to certify as to the amount of gross\n\nhousehold income. As used in Section 8C of Article X of the\n\nOklahoma Constitution, “gross household income” shall be as defined\n\nin Section 2890 of this title. Upon request of the county assessor,\n\nthe Oklahoma Tax Commission shall assist in verifying the\n\ncorrectness of the amount of the gross income.\n\nB. For persons who have previously qualified for the limitation\n\non the fair cash value of homestead property as provided for in\n\nSection 8C of Article X of the Oklahoma Constitution, no annual\n\napplication shall be required in order to be subject to the\n\nlimitation. However:\n\n1. Any such person whose gross household income in any calendar\n\nyear exceeds the amount provided for in Section 8C of Article X of\n\nthe Oklahoma Constitution shall notify the county assessor and the\n\nlimitation shall not be allowed for the applicable year; and\n\n2. Any such person who makes improvements to the property shall\n\nnotify the county assessor and the improvements shall be assessed in\n\naccordance with law by the county assessor and added to the assessed\n\nvalue of the property as provided in Section 8C of Article X of the\n\nOklahoma Constitution.\n\nC. Any executor or administrator of an estate within which is\n\nincluded a homestead property subject to the limitation of the fair\n\ncash value of homestead property as provided for in Section 8C of\n\nArticle X of the Oklahoma Constitution shall notify the county\n\nassessor of the change in status of the homestead property if such\n\nproperty is not the homestead of a person who would be eligible for\n\nthe limitation of the fair cash value of homestead property.","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":"216368b89dee0345d4aaacb44ce109f84eaebb5ef04e2d7694f6fe0b1b7b679c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2890","next":"us-ok/okla.-stat.-tit.-68-68-2891"},"notice":"GroundRules: Original legal text. Not legal advice."}