{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2896","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2896","heading":"Homesteads - Separate listing and assessment - Buildings","body":"used for both dwelling and business or commercial purposes - Rural\n\nhomesteads.\n\nA. All homesteads shall be separately listed and assessed and\n\nseparately described on the assessment rolls and tax rolls wherever\n\npossible. No homestead exemption shall be allowed on any\n\nimprovements on real estate or other buildings which are used for\n\nbusiness or commercial purposes, but where the same improvement or\n\nbuilding is used both as a dwelling and for business purposes the\n\nvalue of that portion used as a dwelling shall be considered to be a\n\npart of the homestead and subject to exemption.\n\nB. In any case where a building is used partially as a dwelling\n\nand partially for business or commercial purposes, or where some\n\nbuildings on the same tract of land consist of the dwelling and\n\nappurtenances and others are used for business or commercial\n\npurposes, it shall be the duty of the county assessor to separately\n\nvalue the dwelling and appurtenances and that part used for business\n\nor commercial purposes. The keeping of boarders or roomers by\n\ncitizens in a building maintained otherwise exclusively as a home\n\nshall not be considered as commercial purposes.\n\nC. The location and use of a part of a building or buildings\n\nfor business or commercial purposes on a rural homestead shall not\n\nprevent the owner of such homestead from obtaining an exemption on\n\none hundred sixty (160) acres of land; but in case of urban\n\nhomesteads where it is impossible to definitely separate by\n\ndescription, land upon which the dwelling and appurtenances are\n\nlocated, from the land upon which the business or commercial\n\nbuildings are located, only that proportion of the land shall be\n\nconsidered a part of the homestead and subject to exemption which\n\nthe proportion of the assessed value of the dwelling and\n\nappurtenances bears to the total assessed valuation of all buildings\n\nand improvements on such lot or lots.\n\nD. In the case of rooming houses, duplexes, apartment\n\nbuildings, or any other building occupied by more than one family,\n\nand used entirely for residential purposes, the homestead and part\n\nsubject to exemption shall be considered only that proportion of the\n\ntotal assessed value of the land and improvements as the number of\n\nrooms occupied by the owner bears to the total number of rooms of\n\nsuch building. The renting of not to exceed three bedrooms shall\n\nnot constitute business or commercial use or affect the exemption of\n\na homestead and at no part of any hotel, motel, hostelry or\n\napartment hotel shall be exempt.\n\nE. In the case of rural homesteads, the homestead shall consist\n\nof not more than one hundred sixty (160) acres of land, which shall\n\ninclude and be about and contiguous or adjacent to the land upon\n\nwhich the dwelling house stands, to be selected by the owner, and\n\nthe land designated as the homestead shall, as nearly as possible,\n\nconsist of some legal subdivision of a section or sections.","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":"830f95f819bdcbb57e73b78ecf864e6fda7fba814757a2a3a9231fb69f2b1f10","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2895","next":"us-ok/okla.-stat.-tit.-68-68-2897"},"notice":"GroundRules: Original legal text. Not legal advice."}