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Welcome to the webpage of Oklahoma County Assessor Larry Stein.  More than 25 million individual visitors searched the website this year for information about the nearly 335,000 accounts in the 720 square miles that make up the county with a total market value of more than $92 Billion.  More than 22% of the ad valorem value in the entire state of Oklahoma!  Oklahoma County’s webpage has earned international awards and is one of the most popular with Oklahomans interested in the official Assessor records. Realtors and citizens rely on the website for accurate ownership, assessment of value and other records available without charge-24 hours a day-7 days a week-365 days a year.

Search Property

View land & property records by searching the Parcel Database.

 
OK County Map (GIS)

Research land using our Geographical Information System (GIS). 

 
Statewide Maps

Note: This is an external site provided by the State.

 
Videos

Helpful videos about the Assessor’s Office & Online Filing

 
Tax Rates

TAX RATES 

Click here to view the Oklahoma County tax rates.

State Tax Refund Program

TAX CREDIT / REFUND PROGRAM

State of Oklahoma Property Tax Credit or Refund 

The OTC Form 538-H must be filled out and mailed to the Oklahoma Tax Commission at:

PO BOX 26800
OKLAHOMA CITY, OK  73126-0800

Anyone who is 65 or older or totally disabled, who is head of household, and a resident of the state of Oklahoma during the previous year and whose gross household income does not exceed 12,000 is qualified for this program. You may obtain the necessary form from the Oklahoma Tax Commission at (405) 521-3160 or download the form from the State’s website.

Figuring Taxes

FIGURING TAXES

How Do I Figure My Tax?

The method for figuring ad valorem taxes requires four steps:

  • You must know the taxable market value of your property
  • The assessment ratio (11% Real Property - 13.75% Personal)
  • Any exemptions
  • The tax rate for your area of the county

Tax Bill Example

The example is based upon a property that has a taxable market value of $50,000 with homestead exemption and a tax rate of $100 per thousand. In this example, the final tax bill is $450. This could vary if the district in which the property is located had higher or lower school, city or other bond issues. Rates generally vary from $86 to $134 per thousand within the county.

State Property Tax Rankings

STATE PROPERTY TAX RANKINGS

Oklahoma Ranks 47th Lowest in Property Taxes

Only Mississippi, Alaska, and Alabama are lower....see story below

What about the notion of relocating to take advantage of lower taxes in other states? Although it's not for everyone, it appears that a growing number of people, particularly the wealthy, are doing just that. According to a 2006 article in Barron's, large numbers of taxpayers are moving from high-tax states to those with lower taxes. One of the big motivators is that 18 states and the District of Columbia have recently implemented significant estate taxes. Angered by high state and local taxes, residents of the Northeast are fleeing to Florida - and not just for the sunnier weather. Florida has no income tax and no estate tax. Highly taxed Californians are making tracks to places such as Arizona and Nevada in record numbers.

More From MSN Money

In America, voting with one's feet remains a viable form of tax protest. But Alaska, despite its low taxes, probably won't witness any mass migrations from the lower 48 anytime soon. Unless you're talking about flocks of birds.

CNN / Money Ranks Oklahoma 5th Nationally for Best Local Property Taxes!

StateTaxRank

Business Personal Tax Exemptions

BUSINESS PERSONAL TAX EXEMPTIONS

Five-year manufacturing exemption for new or expanded facilities - Establishments which typically meet these requirements:

  1. Facilities engaged in the mechanical or chemical transformation of materials or substances into new products.
  2. Repair and replacement facilities primarily engaged in aircraft repair, building and rebuilding.
  3. Establishments engaged in computer services and data processing with a larger percentage of annual gross revenues from the sale of their product or service to an out-of-state buyer.
  4. Establishments primarily engaged in distribution with a capital investment of ($5,000,000) or more and at least 100 full- time-equivalent employees.

What requirements are necessary to qualify?

  • Manufacturing facilities must have a net increase in annualized base payroll over the initial payroll of at least Two Hundred Fifty Thousand Dollars ($250,000.00) if the facility is located in a county with a population of fewer than seventy-five thousand (75,000), according to the most recent Federal Decennial Census, or at least One Million Dollars ($1,000,000.00) if the facility is located in a county with a population of seventy-five thousand (75,000) or more and a net increase of $250,000 or more in capital improvements while maintaining or increasing payroll. Improvements include land, building, structure improvements, machinery and equipment and other personal property used directly and exclusively in the manufacturing process.

How do I file for this exemption?

  1. Any person, firm or corporation claiming the exemption shall file each year for which the exemption is claimed an application with the County Assessor of the county in which the facility is located. The application shall be on a form or forms prescribed by the Oklahoma Tax Commission. The forms must be filed by March 15th each year.
  2. The County Assessor will approve or reject the exemption in the same manner as provided by law for approval or rejection of claim for homestead exemption
  3. The taxpayer has the right of review and appeal with the County Board of Equalization.

What requirements are necessary to qualify?

  • Manufacturing facilities must have a net increase of $250,000 or more in payroll, or a net increase of $500,000 or more in capital improvements while maintaining or increasing payroll. Improvements include land, building, structure improvements, machinery and equipment and other personal property used directly and exclusively in the manufacturing process.
  • The construction, acquisition or expansion results in a net increase of 15 or more full-time-equivalent employees.

How do I file for this exemption?

  1. Any person, firm or corporation claiming the exemption shall file each year for which the exemption is claimed, an application with the County Assessor of the county in which the facility is located. The application shall be on a form or forms prescribed by the Oklahoma Tax Commission. The forms must be filed by March 15th each year.
  2. The County Assessor will approve or reject the exemption in the same manner as provided by law for approval or rejection of claim for homestead exemption. If the application is approved those assets will be exempt for 5 years.
  3. The taxpayer has the right of review and appeal with the County Board of Equalization.

Freeport Exemption on Business Personal Inventory

Article 10 Section 6A of the Oklahoma Constitution, allows an exemption from Ad Valorem taxes on Inventory that meets the following requirements:

  • Inventory which can be exempt includes:
    • Goods
    • Wares and merchandise that is held for assembly
    • Storage
    • Manufacturing
    • Processing
    • Fabricating purposes
  • In order to be exempt, the Inventory must be brought in from another state and have a final destination outside the State of Oklahoma, while being in the state for less than 9 months. The burden of providing entitlement to the exemption is on the taxpayer.

What type of Inventory does not qualify?

  • Inventory which remains in the state for more than 9 months does not qualify.
  • Inventory sold in the state does not qualify.
  • Inventory which is wholesaled from one company to another within the State of Oklahoma, which is then sold outside the state does not qualify.

How do I file for this exemption?

The Freeport Exemption will only be considered if the Business Personal Property Return (form 901) is accompanied by a Freeport Declaration, obtained from the County Assessor’s Office. This form is not mailed with form 901, it must be requested.   The Assessor’s office, upon receiving this Freeport Declaration, may require proof of inside and outside the state sales and purchases, as well as a completed vendor list.

Contact Us

For information concerning the ad valorem tax exemption process and affidavit forms contact:

Larry Stein, Oklahoma County Assessor
Attn:  Business Personal Department
320 Robert S Kerr Number 313
Oklahoma City, OK 73102
405-713-1222

Manufactured Home Exemption

MANUFACTURED HOME EXEMPTION

Can I file for Homestead Exemption on my manufactured home that resides on land owned by someone else?

68 O.S. 2012 Section 2949. Personal Property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes. (Must be 62 years of age or older)  .

  • A. Any person:
    • sixty-two (62) years of age or older
    • who is the head of a household
    • who is a resident of this state and lived in the home during the entire preceding calendar year
    • whose gross household income for the preceding year did not exceed $37,200.00 for homes located in Oklahoma county
    • owns and resides in a manufactured home which is located on land not owned by the owner of the manufactured home
    • May receive an exemption on the manufactured home in an amount equal to Two Thousand Dollars ($2,000.00) off the assessed value.
  • B. The application for the exemption provided by this section shall be made each year before March 15 or within thirty (30) days from and after the receipt by the taxpayer of notice of valuation increase, whichever is later, and upon the form prescribed by the Oklahoma Tax Commission, which shall require the taxpayer to certify the correctness of the amount of said gross income. The form prescribed by the Oklahoma Tax Commission pursuant to this section shall state in bold letters that the form is to be returned to the county assessor of the county in which the manufactured home is located.
  • C. For persons sixty-five (65) years of age or older as of January 1st and who have previously qualified for the exemption provided by this section, no annual application shall be required in order to receive the exemption provided by this section; however any person whose gross household income in any calendar year exceeds the amount specified in this section in order to qualify for the exemption provided by this section shall notify the county assessor and the exemption shall not be allowed for the applicable year. Any executor or administrator of an estate within which is included a homestead property exempt pursuant to the provisions of this section shall notify the county assessor of the change in status of the homestead property if such property is not the homestead of a person who would be eligible for the exemption provided by this section.
  • D. As used in this section:

o   “Gross household income” means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal Social Security, unemployment payments, veterans’ disability compensation, public assistance payments, alimony, support money, workers’ compensation, loss-of-time insurance payments, capital gains and any other type income received, and excluding gifts, and

o   “Head of household” means a person who as owner or joint owner.

Farm Personal Property

FARM PERSONAL PROPERTY

Contact the Farm Personal Department (405) 713-1260 EMAIL
   
How do I apply for a farm exemption permit?
1. You must list your farm equipment with the County Assessor between January 1st - March 15th of each year, the County Assessor will fill out a Farm Exemption Permit (OTC #924 Form) provided by the Oklahoma Tax Commission (OTC). Livestock, although not taxable in Oklahoma County must be listed along with equipment. This information will be transferred to the Tax Commission for permit approval. If it is denied, the OTC will send you a letter.  

2. Provide a copy of Schedule F or 3 - year business plan. 

3. The County Assessor will file online for the exemption permit.

4. This information will be transferred to the Oklahoma Tax Commission for permit approval.  If it is denied, the OTC will send you a letter.  

How does it benefit me applying for this Exemption permit?
The benefit of applying for this permit is not having to pay sales tax on farm supplies, equipment and feed which is purchased for use on the farm.

How many acres must I farm to be considered eligible for the exemption permit?
If the land is being actively farmed, there is no restriction on the number of acres that you are farming. However, you are required to file a Schedule F with your income taxes.

Am I required to list my farm assets with the Assessor’s Office if I am not interested in the farm permit exemption?
Yes. All farm equipment which is located in the state of Oklahoma, shall be listed and assessed as other personal property in the county which the equipment is located as of January 1st of each year.  See Oklahoma Statute below:

http://www.oscn.net/Images/Applications/search/WDFolderOpen.gifOklahoma Statutes Citationized
  http://www.oscn.net/Images/Applications/search/WDFolderOpen.gifTitle 68. Revenue and Taxation
    http://www.oscn.net/Images/Applications/search/WDFolderOpen.gifChapter 1 - Tax Codes
         http://www.oscn.net/Images/Applications/search/WDFolderOpen.gifArticle Article 28 - Ad Valorem Tax Code
         http://www.oscn.net/Images/Applications/search/WDDocument.gifSection 2809 - Farm Tractors

A. Each farm tractor in the state shall be subject to ad valorem taxation and shall be returned and assessed as other personal property.

B. The term farm tractor as used in this section and in the Ad Valorem Tax Code is hereby defined to be any motor vehicle of tractor type designed and used primarily as a farm implement for drawing plows, listers, mowing machines, harvesters, and other implements of husbandry on a farm, or any motor vehicle of tractor type used for the purpose of hauling farm products, by the producer thereof, from farm to farm, or from farm to market.

C. No tractor shall be designated a farm tractor  unless it is used in whole or in part by the owner thereof upon, or in  connection with, a farm owned, leased or operated by such tractor owner.

 

Limitations

LIMITATIONS

3% & 5% Limitations  |  Attorney General´s Opinion  |  Oklahoma Constitution Title 68  |  State Question 676  |  Tax Savings

3% and 5% Limitations

The limitation on assessment increases is not an automatic increase. Oklahoma County residents have saved more than $766 million in lower property taxes since the initial 5% limitation was overwhelmingly passed by voters in 1996. Annual property sales determine if current market prices have increased or decreased. For example if market conditions determine the value has gone down 10% then our records for that property will be changed to reflect that decrease.

In November of 2012 Oklahoman's overwhelmingly passed State Question 748. This State Question amended Article X § 8B of The State Constitution. This amendment extends additional tax savings to agricultural land and also to properties that qualify for homestead exemption. These two classifications of property now have a 3% limitation to increases in their fair cash value. Previously increases to these same property values were not to exceed 5%.

Article X § 8B. Limit on Percentage of Fair Cash Value of Real Property

Despite any provision to the contrary, on and after January 1, 2013, the fair cash value of any parcel of locally assessed real property shall not increase by more than 5% in any taxable year; provided, if such property qualified for a homestead exemption or is classified as agricultural land, any increase to the fair cash value of such locally assessed real property in a taxable year shall be limited to 3%. The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. If any improvements are made to the property, the increased value to the property as a result of the improvement shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. The provisions of this section shall not apply to any personal property which may be taxed ad valorem or any property which may be valued or assessed by the State Board of Equalization.

If you currently hold properties that meet the criteria mentioned above, no further action should be required.  However, if you are eligible, but do not currently have homestead exemption on your primary residence an application for this benefit and the 3% limitation that coincides with it is required.  Download applications here or to learn more about homestead exemption please go here.

 Feel free to call us at 405-713-1249 Monday-Friday 8:00 am - 4:45 pm.

Attorney General's Office Opinion

Regarding the 5% Limitation

Appellant:

  • The Honorable Russ Roach State Representative, District 66 State Capitol, Room 400 B Oklahoma City, Oklahoma 73105
  • The Honorable Mark Liotta State Representative, District 77 State Capitol, Room 500 Oklahoma City, Oklahoma 73105
  • The Honorable Tad Jones State Representative, District 9 State Capitol, Room 539 B Oklahoma City, Oklahoma 73105
  • The Honorable Penny Williams State Senator, District 33 State Capitol, Room 415 Oklahoma City, Oklahoma 73105
  • The Honorable Dave Herbert State Senator, District 42 State Capitol, Room 426 Oklahoma City, Oklahoma 73105
  • The Honorable Wes Lane District Attorney, 7th District 320 Robert S Kerr Avenue, Suite 505 Oklahoma City, Oklahoma 73102

Jurisdiction: Attorney General of Oklahoma - Opinion
Hearing Date: September 7, 2001
Text of Rule:
Dear Senators, Representatives, and District Attorney Lane:

Questions

This office has received your requests for an official Attorney General Opinion addressing, in effect, the following questions (all questions are addressed in the article below):

  1. Assuming that the provisions of Article X , Section 8B of the Oklahoma Constitution relating to transfers of title or other exceptions to the general rule are not applicable, if the fair cash value of a parcel of locally assessed real property increases by more than 5% from one year to the next, does Section 8B limit the increase in fair cash value (for purposes of computing the taxable value of that parcel for ad valorem tax purposes) to a maximum of 5% for such assessment year?
  2. Assuming the same conditions posed in your first question, if the fair cash value of the same parcel of locally assessed real property were to increase by more than 5% in the succeeding assessment year, may a county assessor increase the fair cash value of that parcel by more than 5% of the fair cash value for the parcel established during the preceding assessment year?
  3. If a county assessor increases the fair cash value of a parcel of locally assessed real property which is subject to the provisions of Article X , Section 8B of the Oklahoma Constitution by 5% each year, based upon information which supports a determination that any such increase is not in excess of the actual fair cash value of the parcel, does this practice violate either Section 8B or 68 O.S. 2817.1 (2000)?
  4. Do the provisions of Section 8B of Article X of the Oklahoma Constitution mean that the assessed (taxable) value of a parcel of locally assessed real property cannot increase more than 5% each year?
  5. If the actual fair cash value for a parcel of locally assessed real property increases by 20% in a single year, does the Oklahoma Constitution either authorize or require a county assessor to increase the fair cash value of the parcel, for ad valorem tax purposes, at the 5% annual maximum prescribed by Section 8B of Article X of the Oklahoma Constitution until the 20% increase is reflected on the assessment roll, or do the provisions of 68 O.S. 2817.1 (2000) require a different result?
  6. Is the correct interpretation of Section 8B of Article X of the Oklahoma Constitution, together with 68 O.S. 2817.1 (2000), that it is legally permissible for a county assessor to increase the fair cash value of the relevant category of real property by less than 5% each year or alternatively, if there is no supportable increase in the fair cash value of such property, should there be any increase in the value of the property at all?

Background

Assessment of ad valorem taxes begins with the establishment of a fair cash value for each taxable piece of property. See OKLA. CONST. Article X , Section 8(A) / Article X , Section 8(B) / Article X , Section 8C; 68 O.S. 2817(A) / 68 O.S. 2817(B). The fair cash value is then multiplied by an assessment ratio to set the assessed valuation. Id. 68 O.S. 2802(5). From the assessed valuation are subtracted any exemptions to establish a taxable value for each piece of property. Id. 68 O.S. 2802(27). The taxable value is multiplied by the millage rate to calculate the total taxes due on each property. Id. 68 O.S. 2802(22).

I. Assuming that the provisions of Article X , Section 8B of the Oklahoma Constitution relating to transfers of title or other exceptions to the general rule are not applicable, if the fair cash value of a parcel of locally assessed real property increases by more than five percent (5%) from one year to the next, does Section 8B limit the increase in fair cash value (for purposes of computing the taxable value of that parcel for ad valorem tax purposes) to a maximum of five percent (5%) for such assessment year?

In 1996, pursuant to referendum, Article X , Section 8 of the Constitution was amended to place limits on the assessment ratio applied to property subject to ad valorem tax. Section 8 now reads in pertinent part:

"2. Real property shall not be assessed for ad valorem taxation at a value less than eleven percent (11%) nor greater than thirteen and one-half percent (13.5%) of its fair cash value for the highest and best use for which such property was actually used, or was previously classified for use, during the calendar year next preceding the first day of January on which the assessment is made."

Id. In addition to amending Section 8 at the 1996 election, the voters also approved the adoption of Section 8B which limits annual increases in fair cash value to not more than five percent (5%) in any taxable year:

"Despite any provision to the contrary, the fair cash value of any parcel of locally assessed real property shall not increase by more than five percent (5%) in any taxable year. The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution."

Id. A constitutional provision is to be applied to give effect to the intent of the people voting on it. Draper v. State, 621 P.2d 1142, 1145 (Okla. 1980). The intent is determined by the provision itself, and where unambiguous, courts are not at liberty to search beyond the instrument for its meaning. McCurtain County Excise Bd. v. St. Louis-San Francisco Ry. Co., 340 P.2d 213, 216 (Okla. 1959) (citing Shaw v. Grumbine, 278 P. 311 (Okla. 1929)). Neither courts nor legislatures have the authority to augment or diminish the rights granted by the Constitution. Id. Statutes and the Constitution "must be construed as a consistent whole in harmony with common sense and reason and every portion thereof should be given effect if possible. Similarly, construction of such provisions in pari materia with each other should be construed together with other statutes on the same subject as part of a coherent system." Cowart v. Piper Aircraft Corp., 665 P.2d 315, 317 (Okla. 1983) (citing Poafpybitty v. Skelly Oil Co., 394 P.2d 515, 518 (Okla. 1964)).

Prior to the addition of Article X , Section 8B, all real property was valued at its actual fair cash value as of January 1. Fair cash value has been construed by decisions of the Oklahoma Supreme Court to be the property's "fair market value." Bliss Hotel Co. v. Thompson, 378 P.2d 319, 321 (Okla. 1962) (citations omitted).1 In Bliss the Court opined that the fair cash value of the property is synonymous with fair market value which is "the amount of money which a purchaser willing but not obliged to buy the property would pay to an owner willing but not obliged to sell." Id. The concept of fair cash value is still found in Article X , Section 8(A) and 68 O.S. 2817(B) (2000). Section 68 O.S. 2817 provides in pertinent part:

"B. All taxable real property shall be assessed annually as of January 1, at its fair cash value, estimated at the price it would bring at a fair voluntary sale for:

"1. The highest and best use for which the property was actually used during the preceding calendar year; or

"2. The highest and best use for which the property was last classified for use if not actually used during the preceding calendar year."

Id. Both Constitution and statute require, for purposes of ad valorem taxation, that the value of property shall be the fair cash value estimated at the price the property would bring at a fair voluntary sale.

You first ask, if the actual fair cash value of locally assessed real property increases by more than five percent (5%) from one assessment year2 to the next, does Article X , Section 8B of the Oklahoma Constitution limit the increase for purposes of computing the taxable value to a maximum of five percent (5%) for the assessment year. This question may be answered by reviewing Section 8B's provisions. Section 8B provides "the fair cash value of any parcel of locally assessed real property shall not increase by more than five percent (5%) in any taxable year." Therefore, an assessor may not increase the assessed fair cash value3 more than five percent (5%) from one taxable year to the next. In other words, the assessor is limited to increasing the assessed fair cash value by five percent (5%) of the prior year's assessed fair cash value.

II. Assuming the same conditions posed in your first question, if the fair cash value of the same parcel of locally assessed real property were to increase by more than five percent (5%) in the succeeding assessment year, may a county assessor increase the fair cash value of that parcel by more than five percent (5%) of the fair cash value for the parcel established during the preceding assessment year?     

Your second question asks, if the fair cash value of property were to increase by more than five percent (5%) in a succeeding assessment year, may the county assessor increase the fair cash value established during the preceding assessment year? Again, this question may be answered by a review of Article X , Section 8B of the Oklahoma Constitution.

In the event property is transferred, changed or conveyed to another person, that property is assessed based on the fair cash value as set forth in Article X , Section 8. If none of these events occurs, the property is assessed within the limits as provided in Article X , Section 8B. Section 8B limits increases to fair cash value. It does not "freeze" values. Section 8B does not specifically state that the five percent (5%) limit is to be made in reference to any particular year. To be consistent with the annual assessment requirement it must, however, be applied in reference to the prior taxable year. Therefore, a $100,000 property could be valued at not more than $105,000 in the second year. If the property were actually worth more than $105,000, in the third year the value could be increased to not more than $110,250.4

The assessor is limited to increasing the assessed fair cash value by five percent (5%) of the prior year's value.

III. If a county assessor increases the fair cash value of a parcel of locally assessed real property which is subject to the provisions of Section 8B of Article X of the Oklahoma Constitution by five percent (5%) each year, based upon information which supports a determination that any such increase is not in excess of the actual fair cash value of the parcel, does this practice violate either Section 8B or 68 O.S. 2817.1 (2000)?

To implement Section 8B the Legislature adopted 68 O.S. 2817.1 (2000) which provides:

"A. For purposes of implementing Section 8B of Article X of the Oklahoma Constitution, the fair cash value of locally assessed real property shall not be automatically increased five percent (5%) each year, the five percent limitation on the increase in the fair cash value shall not be cumulative, and the five-percent limitation shall not be considered as a twenty-percent increase every four (4) years."

Id. (emphasis added). At the same time that Section 68 O.S. 2817.1 was adopted, the Legislature enacted 68 O.S. 2819 (2000) which provides for the determination of taxable value:

"Taxable values of real and personal property shall be established in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution. The county assessor shall determine the taxable value of all taxable property that the assessor is required by law to assess and value and shall determine such taxable value in accordance with the requirements of Sections 8, 8B and 8C of Article X of the Oklahoma Constitution."

Id. The provisions of Section 68 O.S. 2817.1 have not been interpreted by any court. Section 68 O.S. 2817.1(A) provides that the five percent (5%) increase shall not be automatic, cumulative or considered as a twenty-percent increase every four (4) years. Nothing in Article X , Section 8B mandates an automatic increase. See id. An increase in the Section 8B fair cash value would have to be based on a determination that the actual fair cash value is in excess of the assessed fair cash value. See id.

When read in context with the definition of fair cash value found in 68 O.S. 2802(18)5 and the 68 O.S. 2817.1(A) (2000) provision that the five percent (5%) limitation shall not be considered as a twenty-percent increase every four (4) years, the most logical interpretation of "cumulative" is that an assessor may not accumulate unused increases and apply them all in one year.

The law requires annual assessments for purposes of ad valorem tax. 68 O.S. 2817(A), 68 O.S. 2817(B) (2000). Pursuant to Section 68 O.S. 2817(B), property is to be assessed annually at "its fair cash value, estimated at the price it would bring at a fair voluntary sale." Id. This requirement of annual assessment at fair cash value is in place regardless of whether the property is subject to the Section 8B limitations. Therefore, reading the Constitution and statutes as a whole, an assessor is required to determine each year a property's actual fair cash value as defined in Section 68 O.S. 2802(18). To the extent this value is in excess of the prior year's fair cash value as capped (i.e. assessed fair cash value), the assessor must increase the prior year's assessed fair cash value, but such an increase may not exceed five percent (5%) from one taxable year to the next.

Prior to the addition of Section 68 O.S. 813, property was valued at its fair cash value as of January 1 with no limitations as to increases from the value established in the prior year. Section 813, however, limits increases to five percent (5%) for any taxable year. Statutes and Constitutions "must be construed as a consistent whole in harmony with common sense and reason and every portion thereof should be given effect if possible." Cowart, 665 P.2d at 317. Both Article X , Section 8 and 68 O.S. 2817 (2000) mandate assessment of property at "its fair cash value." An assessor is, therefore, obligated to continue to determine a property's "fair cash value" as of January 1. The provisions of Section 8B and Section 2817.1 limit increases to not more than five percent (5%) in any taxable year, but do not relieve the assessor of his or her constitutional and statutory obligation to assess the property at its fair cash value. Therefore, reading Sections 8 and 813, and Sections 68 O.S. 2817 and 68 O.S. 2817.1, in harmony with each other, an assessor must increase the fair cash value of taxable property each year until such time that the "assessed fair cash value" equals the "actual fair cash value." If this requires an increase of more than five percent (5%) from one taxable year to the next, the provisions of Section 8B limit the increase to five percent (5%).

IV.Do the provisions of Section 813 of Article X of the Oklahoma Constitution mean that the assessed (taxable) value of a parcel of locally assessed real property cannot increase more than five percent (5%) each year?

As stated above, the assessed and taxable values of property are derived from calculating fair cash value. Assessed value is defined in 68 O.S. 2802(5) (2000) as:

"The taxable value of real or personal property either of individual items of personal property or parcels of real property or the aggregate total of such individual taxable items or parcels within a jurisdiction." Id.

Taxable value is defined in 68 O.S. 2802(27) (2000) as:

"The percentage of fair cash value, less applicable exemptions, upon which an ad valorem tax rate is levied pursuant to the provisions of Section 8 of Article X of the Oklahoma Constitution." Id.

Both assessed and taxable value are specifically defined terms. Both are derived from "fair cash value." Neither is synonymous, however, with "fair cash value." The limitations found in Section 8B only apply to "fair cash value" and therefore do not directly limit increases in assessed (taxable) value.

V. If the actual fair cash value for a parcel of locally assessed real property increases by twenty percent (20%) in a single year, does the Oklahoma Constitution either authorize or require a county assessor to increase the fair cash value of the parcel, for ad valorem tax purposes, at the five percent (5%) annual maximum prescribed by Section 8B of Article X of the Oklahoma Constitution until the twenty percent (20%) increase is reflected on the assessment roll, or do the provisions of 68 O.S. 2817.1 (2000) require a different result?

Your fifth question poses a scenario wherein the fair cash value of locally assessed real property increases by twenty percent (20%) in a single year. You ask if it violates the Constitution or 68 O.S. 2817.1 (2000) for an assessor to make annual five percent (5%) increases until the locally assessed property is assessed at its actual fair cash value. Section 8B of Article X does not change the requirement that property be valued at its actual cash value; it merely limits annual increases to five percent (5%). Therefore, a county assessor must increase the assessed fair cash value of the parcel by five percent (5%) each year, until the parcel is assessed at its actual fair cash value. Section 68 O.S. 2817.1 does not relieve an assessor of his or her constitutional and statutory duty to assess property at its fair cash value, subject to the limitations found in Section 8B.

VI.Is the correct interpretation of Section 8B of Article X of the Oklahoma Constitution, together with 68 O.S. 2817.1 (2000), that it is legally permissible for a county assessor to increase the fair cash value of the relevant category of real property by less than five percent (5%) each year or alternatively, if there is no supportable increase in the fair cash value of such property, should there be any increase in the value of the property at all?

Property is to be assessed each year at its fair cash value. See 68 O.S. 2817(B) (2000). When a property's actual fair cash value exceeds its assessed fair cash value, an assessor must increase the value until the assessed fair cash value equals the actual fair cash value. If this requires an increase of more than five percent (5%) the limits found in Section 8B apply, unless the property has been transferred, changed, conveyed or improved. If actual fair cash value is less than five percent (5%) more than its assessed fair cash value, the assessor may only assess the property at its actual fair cash value. If the value of the property has decreased from the prior year and is less than the prior year's assessed fair cash value, the assessor must reduce the assessed fair cash value to its actual fair cash value. There is no limit on the percentage or amount a property may be decreased in a year.

It is, therefore, the official Opinion of the Attorney General that:

1. If the fair cash value of a parcel of locally assessed real property increases by more than five percent (5%) from one year to the next, Article X , Section 8B of the Oklahoma Constitution limits the increase in assessed fair cash value to a maximum of five percent (5%) for such assessment year.

2. Pursuant to Article X , Section 8B of the Oklahoma Constitution, if the fair cash value of a parcel of locally assessed real property increases more than five percent (5%) in succeeding assessment years, a county assessor cannot increase the assessed fair cash value of that parcel by more than five percent (5%) of the assessed fair cash value for the parcel established during the preceding assessment year.

3. a. Article X , Section 8 of the Oklahoma Constitution and 68 O.S. 2817 (2000) require a county assessor to value taxable property at its fair cash value. An assessor must increase the assessed fair cash value of a parcel of locally assessed real property which is subject to the provisions of Article X , Section 8B of the Oklahoma Constitution by five percent (5%) each year until the assessed fair cash value is within 5% of the actual fair cash value, and in the following year by whatever percentage less than 5% is required to make the assessed fair cash value equal to the actual fair cash value.

b. It does not violate Article X , Section 8B of the Oklahoma Constitution and 68 O.S. 2817.1 (2000), for an assessor to increase the assessed fair cash value of real property from a preceding year until the assessed fair cash value reaches the actual fair cash value.

4. The limitations found in Article X , Section 8B of the Oklahoma Constitution apply only to fair cash value and do not directly limit increases in the assessed (taxable) value of a parcel of locally assessed real property.

5. If the actual fair market value for a parcel of locally assessed real property increases by twenty percent (20%) in any taxable year, the Oklahoma Constitution and 68 O.S. 2817 (2000) require a county assessor to increase the fair cash value of the parcel, for ad valorem tax purposes, at the five percent (5%) annual maximum prescribed by Section 8B of Article X until the twenty percent (20%) increase is reflected on the assessment roll.

6. Article X , Section 8B of the Oklahoma Constitution together with 68 O.S. 2817 and 68 O.S. 2817.1 (2000) mandate that a county assessor must increase the fair cash value of the relevant category of real property by less than five percent (5%), if such an increase is required to assess the property at its actual fair cash value.

There can be no increase in the assessed fair cash value unless such increase is necessary to reflect the actual fair cash value.

( Douglas F. Price )

Footnotes

  • The Bliss definition is now the statutory definition found at 68 O.S. 2802(18) (2000).
  • The terms "assessment year" and "taxable year" are used interchangeably in the Ad Valorem Code. The taxable year is not defined in the Code. Title 68 O.S. 2802(8) (2000) defines assessment year: "Assessment year' means the year beginning January 1 of each calendar year and ending on December 31 preceding the following January 1 assessment date." Id.
  • "Assessed fair cash value" as used in this Opinion, is the fair cash value as capped by Oklahoma Constitution Article X , Section 8B limitation.
  • $105,000 x 1.05 = $110,250.
  • "Fair cash value' means the value or price at which a willing buyer would purchase property and a willing seller would sell property if both parties are knowledgeable about the property and its uses and if neither party is under any undue pressure to buy or sell and for real property shall mean the value for the highest and best use for which such property was actually used, or was previously classified for use, during the calendar year next preceding the applicable January 1 assessment date." 68 O.S. 2802(18) (2000).
    Disposition: See: Opinion Number 02-030 (2002)
    Citation: 01-036 (2001)

Oklahoma Constitution Title 68

Section 2802.1

Amendment to SECTION X-8B
*Limit on percentage of fair cash value of real property.

Despite any provision to the contrary, the fair cash value of any parcel of locally assessed real property shall not increase by more than 5% in any taxable year. The provisions of this section shall not apply in any year when title to the property is transferred, changed, or conveyed to another person or when improvements have been made to the property. If title to the property is transferred, changed, or conveyed to another person, the property shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. If any improvements are made to the property, the increased value to the property as a result of the improvement shall be assessed for that year based on the fair cash value as set forth in Section 8 of Article X of this Constitution. The provisions of this section shall be effective January 1, 1997, and thereafter for counties which are in compliance with the applicable law or administrative regulations governing valuation of locally assessed real property as of such date. For counties which are not in compliance with such law or regulations as of January 1, 1997, the provisions of this section shall be effective January 1 of the year following the date the county is deemed to be in compliance with such laws or regulations as provided by law. The provisions of this section shall not apply to any personal property which may be taxed ad valorem or any property which may be valued or assessed by the State Board of Equalization.

The Legislature shall enact any laws necessary to implement the provisions of this section.
[1] Added by State Question No. 676, Legislative Referendum No. 306, adopted at election held on November 5, 1996. EDERIV

State Question 676

5% Value Limitation

This measure amends Article 10 of the Oklahoma Constitution. It adds a new section 8B. This measure limits the fair cash value of real property for property tax purposes. The fair cash value would not increase by more than 5% in any taxable year. This limit would only apply to real property which is assessed by a county assessor. If the property is transferred, changed, or conveyed, the limitation would not apply for that year.

The limitation does not apply if improvements have been made to the property. If improvements have been made to the property, the increased value to the property will be assessed for that year. Any county which is not in compliance with laws or regulations governing valuation of property would not be allowed to apply the 5% limitation. This measure does not apply to personal property. The measure does not apply to property valued or assessed by the State Board of Equalization. The legislature would be allowed to enact laws to implement this section. This measure takes effect on January 1, 1997.

State Question 676 Summarized

The 5% limitation is not an automatic increase every year for every property. The limitation is utilized for those properties where the true market value is more than the limited or capped taxable value. This concept was confirmed by the attorney general in an opinion in September of 2001. To see the full outline of the Attorney General's opinion click here Attorney General Opinion.

The 5% limitation is not an automatic increase every year for every property. The limitation acts as a "phase-in" tool to hold back substantial increases when there is a strong demand in the real estate market causing rapid increases in property values. When market conditions reflect that property values have increased greater than 5% the limitation allows only a gradual increase rather than the true increase based on the market value.

Actual property taxes can increase by more than 5%. The 5% limitation relates only to real property value not property tax. Increases in millage rates, which are used in calculating property taxes, usually are a result of a vote from bond issues that may be county wide and/or related to a particular city or school district. These voter approved issues have no bearing on the 5% limitation law.

 

Tax Savings Measures

Tax Savings Measures in Place...Seeing is Believing

Last year Oklahoma County residents saved more than $42.88 million under the provisions of a 5% and 3% limitation. Since the legislation was passed, county residents have saved more than $906 million in lower property taxes. The graph below illustrates the yearly savings and indicates just how strong the real estate market is in Oklahoma County.

Tax Calculator

TAX CALCULATOR

The results of this property tax calculator are for information purposes only. This will be a close approximation / tax estimation of the actual tax bill from the information entered.

You will need the following data:

  • The Taxable Market Value of the subject property. Click here to research.
  • The exemption amount provided by Homestead Exemption (1000 for single or 2000 for double). See the Homestead Exemption tab for more information.
  • The applicable Tax Rate.  Click here to get the Tax Rate or enter 100 if unknown.
  • Access the Tax Calculator.

 

Homestead Exemption

HOMESTEAD EXEMPTION

Additional Exemption  |  Disabled Veterans  |  FAQ's  |  Manufactured Home Homestead  |  Senior Valuation Freeze

Homestead Exemption is an exemption of $1,000 of the assessed valuation. This can be a savings of $87 to $134 depending on which area of the county you are located.

To Qualify

You must be the homeowner who resides in the property on January 1. The deed must be executed on or before January 1 and filed with the County Clerks Office on or before February 1. You must be a resident of Oklahoma. 

To Apply

You may apply for Homestead Exemption with the Oklahoma County Assessors Office between 8 a.m. and 4:45 p.m. Monday through Friday. Our office is located at 320 Robert S Kerr, Room 315, Oklahoma City, Oklahoma, 73102. Applications for homestead exemption are now available for downloading.

Renewal

If you have been granted a homestead exemption and continue to occupy the homestead property you shall not be required to re-apply for homestead exemption. However, if you change your deed or move you will need to re-file.

Manufactured Home Homestead

Do you live in a manufactured home residing on land owned by someone else?  If so, view Manufactured Home Homestead Exemption section for details. Please call 405-713-1260 OR EMAIL if you have any questions or comments.

Additional Homestead Exemption

If you are head of household and qualify for homestead exemption, you may also qualify for additional homestead. You may receive an additional $1,000 assessment exemption if the gross household income from all sources did not exceed $30,000 for the past calendar year.

Qualifications

You may file for additional homestead between January 1 and March 15 or within thirty (30) days from and after receipt by the  taxpayer of notice of valuation increase, whichever is later. There is a simple form on income that you will fill out as part of your application. If you are 65 or older as of March 15 of the filing period and presently qualify for additional homestead, you will not have to renew the additional homestead annually. However, it will be the responsibility of the taxpayer to notify the Assessor’s office if your income exceeds $30,000. 

Gross Household Income

"Gross household income" is defined in 68 O.S. Section 2890 as used in this section means "the gross amount of income of every type, regardless of the source, received by ALL PERSONS occupying the same household, whether such income was taxable or nontaxable for Federal or State income tax purposes, including pensions, annuities, federal social security, unemployment payments, public assistance payments, alimony, support money, workmen's compensation, loss of time insurance payments, capital gains and any other type of income received; excluding gifts. The applicant may be required to provide sufficient proof to substantiate the validity of the income statement.  The term "gross household income" shall not include any veterans' disability compensation payments.

Head-of-Household

"Head-of-household" is defined in 68 O.S. Section 2890 as "a person who as owner or joint owner maintains a home and furnishes support for said home furnishings, and other material necessities."

Please call 405-713-1235 OR EMAIL if you have any questions or comments.

Senior Valuation Freeze

Qualifications

  1. Head-of-household (as defined below) must be age 65 or older as of January 1. 
  2. Head-of-household must be an owner of and occupy the Homestead property  on January 1.
  3. Gross household income (as defined below) cannot exceed H.U.D. median income for the preceding calendar year.  This amount is determined by the United States Department of Housing and Urban Development (H.U.D.) as the qualification income for your individual county of residence.  The qualification income levels may be different for each county and are subject to change each year.  Contact your county assessor for the exact qualification income.  
  4. An application for Senior Valuation Freeze must be filed between January 1 and March 15th, or within thirty (30) days from and after receipt by the taxpayer of notice of valuation increase, which ever is later. The freeze will take affect for the taxable year in which the application is made and approved. No annual application is required.
  5. The application must be completed in its entirety regarding income, date of birth, ownership, and other information for the freeze to be valid.

*Note: The property value will be frozen at the taxable value after all increases and adjustments have been made the year application is made, not at the previous years taxable value. 

Gross Household Income

"Gross household income" is defined in 68 O.S. Section 2890 as used in this section means "the gross amount of income of every type, regardless of the source, received by ALL PERSONS occupying the same household, whether such income was taxable or nontaxable for Federal or State income tax purposes, including pensions, annuities, federal social security, unemployment payments, public assistance payments, alimony, support money, workmen's compensation, loss of time insurance payments, capital gains and any other type of income received; excluding gifts. The applicant may be required to provide sufficient proof to substantiate the validity of the income statement.  The term "gross household income" shall not include any veterans' disability compensation payments.

Head-of-Household

"Head-of-household" is defined in 68 O.S. Section 2890 as "a person who as owner or joint owner maintains a home and furnishes support for said home furnishings, and other material necessities."

Please call 405-713-1235 or EMAIL if you have any questions or comments.

Disabled Veterans Exemption

You may qualify for a property tax exemption if you are either a totally disabled veteran or the surviving spouse of a totally disabled veteran. This exemption from property tax is available for 100% disabled veterans. The exemption would apply to certain injured veterans and their surviving spouses. The exemption would be for the full fair cash value of the homestead. To qualify for the exemption an injured veteran would have to meet several requirements.

  1. The veteran must have been honorably discharged from a branch of the Armed Forces or the Oklahoma National Guard.
  2. The veteran would have to be a State resident.
  3. The veteran would have to have a 100% permanent disability.
  4. The disability would have to have been sustained through military action or accident, or resulting from a disease contracted while in active service.
  5. The disability would have to be certified by U. S. Department of Veterans Affairs.
  6. The veteran would have to be qualified for homestead exemption.

Qualifying Letter

The Oklahoma Department of Veterans Affairs (ODVA) has sent a letter to every veteran qualified for this property tax break. The applicant must provide to the county assessor an original U.S.D.V.A. benefits award letter issued for qualification specific to this exemption that certifies the 100% service related disability, or the applicant is in receipt of compensation at the 100% rate. If a 100% disabled veteran does not have the award letter, they can contact the U.S. Department of Veterans Affairs toll free number of 800-827-1000. If you need to contact the ODVA in Muskogee call toll free at 888-655-2838. Once you receive a homestead exemption or a disabled veteran's exemption, you do not have to reapply unless your status changes. If you move to a new home, you will have to submit a new homestead and DAV application.

Please call 405-713-1235 OR EMAIL if you have any questions or comments.

FAQ's

1. Do you qualify for Homestead Exemption?

You must be the homeowner who resides in the property on January 1. The deed must be executed on or before January 1 and filed with the County Clerks Office on or before February 1. You must be a resident of Oklahoma.

Homestead Exemption is an exemption of $1,000 of the assessed valuation.

  • This can be a savings of $87 to $134 depending on which area of the county you are located . 

2. Do you qualify for the additional homestead exemption?

If you are head of household and qualify for homestead exemption, you may also qualify for additional homestead. You may receive an additional $1,000 assessment exemption if the gross household income from all sources did not exceed $30,000 for the past calendar year.

You may file for additional homestead between January 1 and March 15 or within 30 days from and after receipt by the taxpayer of notice of valuation increase, whichever is later. There is a simple form on income that you will fill out as part of your application. If you are 65 or older as of March 15 of the filing period and presently qualify for additional homestead, you will not have to renew the additional homestead annually. However, it will be the responsibility of the taxpayer to notify the Assessor’s office if your income exceeds $30,000.

Tax Exempt Entities & Corrections

TAX EXEMPT ENTITIES & CORRECTIONS

Ad Valorem Tax Exemptions

Fraternal, Religious & Charitable Institutions

Properties of fraternal, religious and charitable institutions may be entitled to ad valorem tax exemptions on all or part of their property pursuant to Art. 10, § 6 Oklahoma Constitution and Oklahoma Statute Title 68 § 2887.

Qualifying Properties

Ad valorem tax exemptions are allowed to qualifying properties of institutions on a parcel-by-parcel basis and depends on the ownership and usage of the property.

Affidavit

Ad valorem tax exemptions are not automatic. For each parcel of real property owned by a church or charitable organization, an affidavit, stating the use of the property, must be filed with the Oklahoma County Assessor. The affidavit serves as the basis for the determination of the ad valorem tax status of the parcel of real property. The affidavit forms, which are available from the County Assessor's Office, lists items which may be needed in support of a request for ad valorem tax exemption.

Additional Details

The County Assessor's Office sometimes needs additional information after the receipt of an affidavit and a physical inspection of a property is sometimes necessary. Therefore, it is advisable that the application for an ad valorem tax exemption should be filed at the beginning of the calendar year for which you are making an application.

Contact Us

For information concerning the ad valorem tax exemption process and affidavit forms contact:

Larry Stein, Oklahoma County Assessor
Attn:  Tax Roll Corrections Department
320 Robert S Kerr Number 313
Oklahoma City, OK 73102
405-713-1226

Upcoming Events


View the Assessor's Calendar for ALL important dates and events. You may also find related events on the County's Holiday & Special Events Calendar.

04Jul
04Jul

Independence Day

Jul 04, 2024 — Jul 04, 2024 (UTC-06:00) Central Time (US & Canada)   
Event details

observed-holiday_cal...

31Jul
31Jul

Assessor's Public Service Valuations

Jul 31, 2024 — Jul 31, 2024 (UTC-06:00) Central Time (US & Canada)   
Event details
July 31:
  • On or before July 31st, the State Auditor certifies public service valuations to all assessors.
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Forms 

Online forms are here!


Address Change Forms

Download   thumbnail_Online_Filing_Button Permanent Address Change Forms for Real & Personal Property
 

Homestead, Additional Homestead, Senior Freeze, & 100% DAV
Download   thumbnail_Online_Filing_Button Homestead exemption form with Instructions OTC form #921
Download   thumbnail_Online_Filing_Button Additional Homestead Exemption/Senior Valuation Freeze OTC form #994 (available only Jan 1-Mar 15)
Download   thumbnail_Online_Filing_Button 100% Disabled Veterans Property Tax Exemption  OTC form #998
Download    100% Disabled Veterans Property Tax Exemption Acquired Homestead OTC form #998-B

Business Personal 901 Form, Freeport Exemption, 5yr. Mfg. Exemption
Download Business Personal Instruction Sheet
Download   thumbnail_Online_Filing_Button   Business Personal Form OTC form #901 (Blank Form)
Download Business Personal Form OTC form #901 (Data Input)
Download   thumbnail_Online_Filing_Button   Freeport Exemption Form OTC form #901-F
Download Five(5) Yr. Manufacturing Exemption OTC form #900XM-R
Download Multipliers used in calculating Market Value
Download Business Personal Assessment Notice (N.O.V.) OTC form #926-P
Download Calculate the Market Value of your business (MS Excel req)
 
Manufactured Home Forms & Assessment Notice

Download   thumbnail_Online_Filing_Button   Manufactured Home Form with Homestead OTC Form #935-MH & OTC #952
Download MFG Home/Farm Personal Assessment Notice (N.O.V.) OTC Form #926-P
                                                     Manufactured Home Certificate OTC 936 (must be produced in person)

Farm Personal Forms

Download   thumbnail_Online_Filing_Button   Farm Personal rendition form OTC #924 & OTC form #930

Real Property Assessment Notice

Download Real Estate Assessment Notice Example (N.O.V.) OTC Form #926

Oklahoma Tax Commission (OTC) Informal Protest Form

Download   thumbnail_Online_Filing_Button County Assessor Informal Protest form #974

Oklahoma Tax Commission (OTC) Exemption Forms

Download    OTC form #987 - Religious Entities
Download    OTC form #988-A - Charitable Residential Rental Accommodations
Download   OTC form #988 - Charitable & Non Profit Entities
Download OTC form #988-S - Schools & Colleges

Meet the Assessor


The Oklahoma County Assessor’s Office has embraced technology and works hard to make access to public records and information a priority.  While we are high-tech, we are also personal where you will find a real person who can answer property related questions during normal business hours.

Background

Larry grew up in Midwest City in a military family. He attended Midwest City public schools and graduated from Rose State College and the University of Oklahoma where he earned an Athletic Letter for his performance on the University of Oklahoma Fencing Team. He was the Capitol News Bureau Chief for KTOK RADIO and the Oklahoma News Network and hosted a statewide broadcast on the Oklahoma Educational Television Authority about each week’s events at the legislature called, “Capitol Press Report”. Larry started his own business which he continues to operate today.  His private communications business led to hosting his own radio talk show and producing hundreds of hours of live radio.  He is regular guest on radio stations and sometimes a fill-in host. Larry is active with other assessors passing reform legislation to update, improve and streamline the job of assessors statewide.  The success of these efforts have saved Oklahomans billions of dollars in reduced property taxes.  Larry lives in Edmond where he is active in groups promoting good neighborhoods, he has three adult children and three grandchildren.

Experience

​Larry Stein began his career in journalism in high school and earned national and regional awards for his work. Those awards include the prestigious National Press Club Award for Consumer Journalism and two ADDY awards for photography and advertising. Hired by former Assessor Mike Means, Larry has been part of the team helping implement and promote the assessor’s office conversion from paper to computerized records. For more than 17 years Larry has been the Chief Deputy working on all aspects of the office and budgeting for all the offices and services funded in Oklahoma County. His experience includes balancing 17 budgets, technology purchases and interfacing with vendors, being involved with legal issues, the District Attorney’s Office, being a liaison with the other elected and appointed officers, hiring and personnel issues.

​In order to be certified and accredited to determine values of property, a member of the assessor’s staff must pass seven, week long classes. The classes include assessing the value of all different types of property and using the best way to determine the value based on cost, sales or income. During his time at the assessor’s office Larry has dealt with hundreds of property owners and dozens of groups answering questions about their property and has met with lawyers representing large and small companies to help resolve issues regarding evaluation and value of property. During his tenure, Larry has worked with the legislature to pass Resolutions overwhelmingly passed by voters to reduce assessments and property taxes for senior citizens and completely eliminate property taxes for 100% disabled veterans. During the last legislative session Larry was responsible for helping pass uniform language for all 77 assessors in Oklahoma, a project that took more than six years to accomplish at the legislature. Larry has written articles about property valuation and assessment issues for local, state and international publications. His communications presentations to local, state and international businesses and groups are designed to help train people to communicate effectively with the public and the media.

Outreach

​During the advances made on the assessor’s website, the office has earned international awards for providing access to property records from the Environmental Systems Research Institute (ESRI). In addition Oklahoma County earned a First Place Award for a video showing how the 1800’s Raster Maps could be overlaid on today’s aerial images to locate the original and lost tracks of the Chisholm Trail in Oklahoma County. Larry has also made live presentations to more than a hundred groups explaining how the assessor’s website can be used and providing those attending the events additional information about tools on the site to perform their real estate jobs or how a neighborhood might be able to create a neighborhood watch to fight crime and promote stable markets for housing.