{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2892","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2892","heading":"Homestead exemption - Application","body":"A. To receive a homestead exemption, a taxpayer shall be\n\nrequired to file an application with the county assessor. Such\n\napplication may be filed at any time. However, the county assessor\n\nshall, if such applicant otherwise qualifies, grant a homestead\n\nexemption for a tax year only if the application is filed on or\n\nbefore March 15 of such year or within thirty (30) days from and\n\nafter receipt by the taxpayer of notice of valuation increase,\n\nwhichever is later. Except as provided in this subsection, if an\n\napplication for a homestead exemption is filed after March 15 or\n\nwithin thirty (30) days after receipt by the taxpayer of notice of\n\nvaluation increase, whichever is later, the county assessor shall,\n\nif such applicant otherwise qualifies, grant the homestead exemption\n\nbeginning with the following tax year.\n\nB. For any owner of real property who is eligible to claim the\n\nincome tax credit pursuant to Section 2357.29A of this title with\n\nrespect to a tornado or for any owner of real property whose primary\n\nresidence was damaged or destroyed in a tornado and who purchased or\n\nbuilt a new primary residence at a location within this state other\n\nthan the location of the damaged or destroyed residence, the\n\napplication for a homestead exemption may be filed after March 15\n\nand the homestead exemption shall be granted for such year. For a\n\ntornado occurring in calendar year 2013, the exemption may be filed\n\nno later than June 1, 2014. For any subsequent tornado, the\n\nexemption may be filed no later than June 1 of the year immediately\n\nfollowing the year during which the tornado occurred. For the\n\npurposes of this section, \"tornado\" means a tornado which occurred\n\nin calendar year 2013 or any subsequent tornado for which a\n\nPresidential Major Disaster Declaration was issued.\n\nC. Any taxpayer who has been granted a homestead exemption and\n\nwho continues to occupy such homestead property as a homestead,\n\nshall not be required to reapply for such homestead exemption.\n\nD. Once granted, the homestead exemption shall remain in full\n\nforce and effect for each succeeding year, so long as:\n\n1. The record of actual property ownership is vested in the\n\ntaxpayer;\n\n2. The instrument of ownership is on record in the county\n\nclerk's office;\n\n3. The owner-taxpayer is in all other respects entitled by law\n\nto the homestead exemption; and\n\n4. The taxpayer has no delinquent accounts appearing on the\n\npersonal property tax lien docket in the county treasurer's office.\n\nOn October 1 of each year, the county treasurer will provide a copy\n\nof the personal property tax lien docket to the county assessor.\n\nBased upon the personal property tax lien docket, the county\n\nassessor shall act to cancel the homestead exemption of all property\n\nowners having delinquent personal property taxes. Such cancellation\n\nof the homestead exemption will become effective January 1 of the\n\nfollowing year and will remain in effect for at least one (1)\n\ncalendar year; however, such cancellation will not become effective\n\nJanuary 1 of the following year if the taxpayer pays such delinquent\n\npersonal property taxes prior to January 1. Cancellation of the\n\nhomestead exemption will require the county assessor to notify each\n\ntaxpayer no later than January 1 of the next calendar year whose\n\nhomestead is canceled and will require the taxpayer to refile an\n\napplication for homestead exemption by those dates so indicated in\n\nthis section and the payment of all delinquent personal property\n\ntaxes before the homestead can be reinstated.\n\nE. Any purchaser or new owner of real property must file an\n\napplication for homestead exemption as herein provided.\n\nF. The application for homestead exemption shall be filed with\n\nthe county assessor of the county in which the homestead is located.\n\nA taxpayer applying for homestead exemption shall not be required to\n\nappear before the county assessor in person to submit such\ncan be reinstated.\n\nE. Any purchaser or new owner of real property must file an\n\napplication for homestead exemption as herein provided.\n\nF. The application for homestead exemption shall be filed with\n\nthe county assessor of the county in which the homestead is located.\n\nA taxpayer applying for homestead exemption shall not be required to\n\nappear before the county assessor in person to submit such\n\napplication.\n\nG. The property owner shall sign and swear to the truthfulness\n\nand correctness of the application's contents. If the property\n\nowner is a minor or incompetent, the legal guardian shall sign and\n\nswear to the contents of the application.\n\nH. The county assessor and duly appointed deputies are\n\nauthorized and empowered to administer the required oaths.\n\nI. The taxpayer shall notify the county assessor following any\n\nchange in the use of property with homestead exemption thereon. The\n\nnotice of change in homestead exemption status of property shall be\n\nin writing and may be filed with the county assessor at any time on\n\nor before March 15 of the next following year after which such\n\nchange occurs. The filing of a deed or other instrument evidencing\n\na change of ownership or use shall constitute sufficient notice to\n\nthe county assessor.\n\nJ. Any single person of legal age, married couple and their\n\nminor child or children, or the minor child or children of a\n\ndeceased person, whether residing together or separated, or\n\nsurviving spouse shall be allowed under this Code only one homestead\n\nexemption in the State of Oklahoma.\n\nK. Any property owner who fails to give notice of change to the\n\ncounty assessor and permits the allowance of homestead exemption for\n\nany succeeding year where such homestead exemption is unlawful and\n\nimproper shall owe the county treasurer:\n\n1. An amount equal to twice the amount of the taxes lawfully\n\ndue but not paid by reason of such unlawful and improper allowance\n\nof homestead exemption; and\n\n2. The interest and penalty on such total sum as provided by\n\nstatutes on delinquent ad valorem taxes. There shall be a lien on\n\nthe property while such taxes are unpaid, but not for a period\n\nlonger than that provided by statute for other ad valorem tax liens.\n\nL. Any person who has intentionally or knowingly permitted the\n\nunlawful and improper allowance of homestead exemption shall forfeit\n\nthe right to a homestead exemption on any property in this state for\n\nthe two (2) succeeding years.","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":"ee30c30f01eaff6a4dfc36f788dc8b122a26e9146e3e87990adf00a8d7bafffb","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2891","next":"us-ok/okla.-stat.-tit.-68-68-2893"},"notice":"GroundRules: Original legal text. Not legal advice."}