Who qualifies for the Homestead exemption in Oklahoma?

The actual home of an Oklahoma resident who is on record as the owner. One homestead per person or family. An urban homestead is the lot with the house, up to one acre. A rural homestead can be up to 160 acres. $1,000 off your assessed value, which is about $9,091 of fair cash value at an 11% ratio. It applies to all ad valorem taxes. Deadline: March 15 of the tax year, or within 30 days after a notice of a value increase, whichever is later.

Who qualifies for the Additional homestead exemption in Oklahoma?

A head of household who already qualifies for the homestead exemption and whose gross household income last year was $30,000 or less. Income includes Social Security and pensions. It doesn't include gifts, veterans' disability pay or federal COVID stimulus payments. You don't have to be a senior. Another $1,000 off your assessed value. Deadline: Each year by March 15, or within 30 days after a value increase notice, whichever is later.

Who qualifies for the 100% disabled veteran homestead exemption in Oklahoma?

A head of household honorably discharged from the U.S. armed forces or Oklahoma National Guard, rated by the VA as 100% permanently disabled from service, who lives in Oklahoma and qualifies for the regular homestead exemption. The surviving spouse also qualifies. There is no partial-rating exemption. The full fair cash value of your homestead, and your household personal property, is exempt from tax. If your 100% rating is effective on or before your application date, it covers the whole year.

Who qualifies for the Senior valuation limitation (senior freeze) in Oklahoma?

A head of household 65 or older on January 1 who owns and lives in the homestead on January 1. Household income can't be above the HUD estimated median income for your county or metro area. The dollar limit differs by county. Your home's fair cash value can't rise above its value in the first year you are approved. It freezes value, not your bill. Rate changes can still change what you pay. State Question 847 would change this freeze starting in 2027 if voters approve it on November 3, 2026. Deadline: January 1 through March 15, or within 30 days after a value increase notice if that is later.

Rules by state / Oklahoma

Oklahoma property tax, line by line.

Your county treasurer sends one property tax bill. It lists the millage rates for the county, schools, career-tech, cities and fire or emergency districts that levy tax on your assessed value. There is no state property tax bill.

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At a glance

Who sends the bill: The county treasurer. There is no state property tax bill.
When it's due: Taxes are due November 1. If you pay at least half before January 1, the rest is due before April 1 and is late on April 1. If you don't pay at least half before January 1, the whole bill is late on January 1. If the total is $25 or less, all of it is due before January 1.
If you pay late: Interest of 1.5% per month or major fraction of a month, up to 100% of the unpaid tax.
Value is set as of: January 1
Limits on increases: For tax year 2026, value can't rise more than 5% a year. Homesteads are capped at 3% a year. The cap doesn't apply in a year the home is transferred or improvements are added. State Question 847 on the November 3, 2026 ballot would change these caps starting in 2027. It is not law today.

Bill dates source · Assessment source

What may come off

4 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead exemption

Who: The actual home of an Oklahoma resident who is on record as the owner. One homestead per person or family. An urban homestead is the lot with the house, up to one acre. A rural homestead can be up to 160 acres.
What you get: $1,000 off your assessed value, which is about $9,091 of fair cash value at an 11% ratio. It applies to all ad valorem taxes.
How to apply: File the application with your county assessor.
Deadline: March 15 of the tax year, or within 30 days after a notice of a value increase, whichever is later.
If you're late: No multi-year lookback was found.
After that: One time while you own and live in the home. You must report changes.

Source

Additional homestead exemption

Who: A head of household who already qualifies for the homestead exemption and whose gross household income last year was $30,000 or less. Income includes Social Security and pensions. It doesn't include gifts, veterans' disability pay or federal COVID stimulus payments. You don't have to be a senior.
What you get: Another $1,000 off your assessed value.
How to apply: File OTC Form 994 with your county assessor.
Deadline: Each year by March 15, or within 30 days after a value increase notice, whichever is later.
If you're late: No lookback was found beyond that deadline.
After that: Every year if you are under 65. If you were 65 or older on March 15 and already qualified, you don't reapply unless your income goes over $30,000. Then you must tell the assessor.

OTC Form 994: the form · Source

100% disabled veteran homestead exemption

Who: A head of household honorably discharged from the U.S. armed forces or Oklahoma National Guard, rated by the VA as 100% permanently disabled from service, who lives in Oklahoma and qualifies for the regular homestead exemption. The surviving spouse also qualifies. There is no partial-rating exemption.
What you get: The full fair cash value of your homestead, and your household personal property, is exempt from tax. If your 100% rating is effective on or before your application date, it covers the whole year.
How to apply: File with the county assessor where the property is located. Use form 998-B if you bought a replacement homestead in the same year. Form: OTC Form 998.
If you're late: No fixed multi-year lookback was found. If your rating drops below 100%, report it right away or you can lose the homestead exemption in future years.
After that: Continues while you own and live in the home and stay eligible. Ends if title transfers or you no longer qualify.

OTC Form 998: the form

Senior valuation limitation (senior freeze)

Who: A head of household 65 or older on January 1 who owns and lives in the homestead on January 1. Household income can't be above the HUD estimated median income for your county or metro area. The dollar limit differs by county.
What you get: Your home's fair cash value can't rise above its value in the first year you are approved. It freezes value, not your bill. Rate changes can still change what you pay. State Question 847 would change this freeze starting in 2027 if voters approve it on November 3, 2026.
How to apply: File OTC Form 994 with your county assessor between January 1 and March 15 of the first year you qualify.
Deadline: January 1 through March 15, or within 30 days after a value increase notice if that is later.

OTC Form 994: the form

Think your value is too high?

Asking for a lower fair cash value

Free review: Yes. File a free written protest with your county assessor on OTC Form 974. The form allows a protest by phone or in person.
Formal appeal: The County Board of Equalization after the assessor's informal decision, then district court.
Deadline: 30 calendar days from the date the notice of increase was mailed. If the assessor didn't change your value from last year, file by the first Monday in April. If you miss the window, the assessor's value is final for that year.
Fee: No filing fee is stated on Form 974.
Good to know: Missing the deadline makes the assessor's value final for the year.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Millages of every taxing group still apply to the assessed value left after the $1,000 exemptions.
The 3% homestead cap doesn't apply in a year the title transfers or improvements are added.
The senior freeze doesn't stop a tax rate increase.
Voter-approved sinking-fund and bond millages.
If you are not 100% permanently disabled, there is no partial disabled veteran exemption.

Your bill lists millages for the county, school districts, career-tech, cities and emergency or fire districts that levy ad valorem tax. The homestead exemptions reduce your assessed value before those millages are applied.

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Rules checked October 28, 2026 against official Oklahoma sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.