{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3105","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3105","heading":"Real property to be sold for delinquent taxes and special","body":"assessments - Exemption.\n\nA. The county treasurer shall in all cases, except those\n\nprovided for in subsection B of this section and except for periods\n\ngoverned by the provisions of subsection C of Section 3148 of this\n\ntitle, where taxes are a lien upon real property and have been\n\nunpaid for a period of three (3) years or more as of the date such\n\ntaxes first became due and payable, advertise and sell such real\n\nestate for such taxes and all other delinquent taxes, special\n\nassessments and costs at the tax resale provided for in Section 3125\n\nof this title, which shall be held on the second Monday of June each\n\nyear in each county. The county treasurer shall not be bound before\n\nso doing to proceed to collect by sale all personal taxes on\n\npersonal property which are by law made a lien on realty, but shall\n\ninclude such personal tax with that due on the realty, and shall\n\nsell the realty for all of the taxes and special assessments.\n\nB. In counties with a population in excess of one hundred\n\nthousand (100,000) persons according to the most recent Federal\n\nDecennial Census, the county treasurer shall not conduct a tax sale\n\nof such real estate where taxes are a lien upon real property if the\n\nfollowing conditions are met:\n\n1. The real property contains a single-family residential\n\ndwelling;\n\n2. The individual residing on the property is sixty-five (65)\n\nyears of age or older or has been classified as totally disabled, as\n\ndefined in subsection C of this section, and such individual owes\n\nthe taxes due on the real property;\n\n3. The real property is not currently being used as rental\n\nproperty;\n\n4. The individual living on the property has an annual income\n\nthat does not exceed the HHS Poverty Guidelines as established each\n\nyear by the United States Department of Health and Human Services\n\nthat are published in the Federal Register and in effect at the time\n\nthat the proposed tax sale is to take place; and\n\n5. The fair market value of the real property as reflected on\n\nthe tax rolls in the office of the county assessor does not exceed\n\nOne Hundred Eighty Thousand Dollars ($180,000.00).\n\nC. As used in this section, a person who is \"totally disabled\"\n\nmeans a person who is unable to engage in any substantial gainful\n\nactivity by reason of a medically determined physical or mental\n\nimpairment which can be expected to last for a continuous period of\n\ntwelve (12) months or more. Proof of disability may be established\n\nby certification by an agency of state government, an insurance\n\ncompany, or as may be required by the county treasurer. Eligibility\n\nto receive disability benefits pursuant to a total disability under\n\nthe Federal Social Security Act shall constitute proof of disability\n\nfor purposes of this section.\n\nD. It shall be the duty of the individual owning property\n\nsubject to the provisions of subsection B of this section to make\n\napplication to the county treasurer for an exemption from a tax sale\n\nprior to the property being sold. It shall also be the duty of the\n\nindividual to provide evidence to the county treasurer that the\n\nindividual meets the financial requirements outlined in paragraph 4\n\nof subsection B of this section and all other requirements of this\n\nsection to qualify for the exemption. Any individual claiming the\n\nexemption provided in this section shall establish eligibility for\n\nthe exemption each year the exemption is claimed.\n\nE. Taxes, interest and penalties will continue to accrue while\n\nthe exemption is claimed. The exemption from sale of property\n\ndescribed in this section shall no longer be applicable and the\n\ncounty treasurer shall proceed with the sale of such real estate if\n\nany of the conditions prescribed in this section are no longer met.\n\nF. Every notice of tax resale shall contain language approved\n\nby the Office of the State Auditor and Inspector informing the\n\ntaxpayer of the provisions of 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":"ae72ec1331ac9f6d20f0a93e9048c1cb2a2f811565cc5b013a79fa374524ea6f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3104","next":"us-ok/okla.-stat.-tit.-68-68-3105.1"},"notice":"GroundRules: Original legal text. Not legal advice."}