{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2949","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2949","heading":"Personal property tax exemption for heads of households","body":"62 years of age or older residing in certain manufactured homes.\n\nA. 1. Beginning with the year 1990 and through the year 2012,\n\nany person sixty-two (62) years of age or older, who is the head of\n\na household, is a resident of and is domiciled in this state during\n\nthe entire preceding calendar year, whose gross household income for\n\nthe preceding year did not exceed Ten Thousand Dollars ($10,000.00)\n\nand owns and resides in a manufactured home which is located on land\n\nnot owned by the owner of the manufactured home may receive an\n\nexemption on the manufactured home in an amount equal to Two\n\nThousand Dollars ($2,000.00).\n\n2. For years beginning after December 31, 2012, any person\n\nsixty-two (62) years of age or older, who is the head of a\n\nhousehold, is a resident of and is domiciled in this state during\n\nthe entire preceding calendar year and owns and resides in a\n\nmanufactured home which is located on land not owned by the owner of\n\nthe manufactured home, may receive an exemption on the manufactured\n\nhome in an amount equal to Two Thousand Dollars ($2,000.00) if the\n\nperson's gross household income for the preceding year did not\n\nexceed the greater of Twenty-two Thousand Dollars ($22,000.00) or\n\nfifty percent (50%) of the amount determined by the United States\n\nDepartment of Housing and Urban Development to be the estimated\n\nmedian income for the preceding year for the county or metropolitan\n\nstatistical area which includes the county in which the claimant's\n\nproperty is located.\n\nB. The application for the exemption provided by this section\n\nshall be made each year on or before March 15 or within thirty (30)\n\ndays from and after the receipt by the taxpayer of notice of\n\nvaluation increase, whichever is later and upon the form prescribed\n\nby the Oklahoma Tax Commission, which shall require the taxpayer to\n\ncertify as to the amount of gross income. Upon request of the\n\ncounty assessor, the Tax Commission shall assist in verifying the\n\ncorrectness of the amount of said gross income. The form prescribed\n\nby the Tax Commission pursuant to this section shall state in bold\n\nletters that the form is to be returned to the county assessor of\n\nthe county in which the manufactured home is located.\n\nC. For persons sixty-five (65) years of age or older as of\n\nMarch 15 and who have previously qualified for the exemption\n\nprovided by this section, 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\nexemption provided by this section shall notify the county assessor\n\nand the exemption shall not be allowed for the applicable year. Any\n\nexecutor or administrator of an estate within which is included a\n\nhomestead property exempt pursuant to the provisions of this section\n\nshall notify the county assessor of the change in status of the\n\nhomestead property if such property is not the homestead of a person\n\nwho would be eligible for the exemption provided by this section.\n\nD. As used in this section:\n\n1. \"Gross household income\" means the gross amount of income of\n\nevery type, regardless of the source, received by all persons\n\noccupying the same household, whether such income was taxable or\n\nnontaxable for federal or state income tax purposes, including\n\npensions, annuities, federal Social Security, unemployment payments,\n\nveterans' disability compensation, 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; and\n\n2. \"Head of household\" means a person who as owner or joint\n\nowner maintains a home and furnishes the support for said home,\n\nfurnishings, and other material necessities.","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":"0f1e70a5bdc6320e259eff80f2d025d0b67235b4333c092a220348e29f8d99b9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2947.3","next":"us-ok/okla.-stat.-tit.-68-68-295"},"notice":"GroundRules: Original legal text. Not legal advice."}