- Assessor site
- https://caaok.org/current-assessors/ ↗
- Search by
- office contact via the County Assessors Association of Oklahoma directory; parcel search via OkAssessor.com
- Reassessment cycle
- 77 elected COUNTY ASSESSORS place FAIR CASH VALUE on property as of JANUARY 1 (reassessed annually, visual inspection at least every 4 years); the Oklahoma Tax Commission Ad Valorem Division supervises + centrally assesses PUBLIC SERVICE corporations. CONSTITUTIONAL ASSESSMENT RATIOS within RANGES (Art. 10 §8): real property 11%-13.5% of fair cash value (fixed per county at its 1996 level; many counties at 11%) / tangible personal property 10%-15%. Agricultural land on USE value (income capitalization), not market. The County Excise Board sets millage; the assessor only values.
- Reassessment trigger
- Every January 1. A Notice of Increase in Valuation (Form 926) is mailed when value rises, starting a 30-day protest clock; if no notice issues, the fallback deadline is the FIRST MONDAY IN APRIL.
- Personal & intangible property
- Tangible personal property is taxed within the 10%-15% ratio range and self-rendered to the county assessor. Agricultural personal property and household goods have specific treatments/exemptions.
- CRE forecasting note
- Model two levers: the RATIO (11%-13.5% fixed per county and applied uniformly to all real property, commercial and residential alike — verify the county's ratio) and the CAP RESET (the 5% cap on non-homestead taxable value resets to full fair cash value on sale, so a recently acquired asset can jump above the seller's capped base — underwrite the post-transfer number). Ag land rides use value. The calendar is rolling: 30 days from the Form 926 notice to protest (Form 974), then 15 days to the Board of Equalization (Form 976); pay under protest (Form 990) — delinquency auto-dismisses. Public-service property is the OTC's central assessment.
- Residential note
- Homes are assessed at the county's ratio (most use 11%) of fair cash value, set each January 1. Oklahoma's protections are notably strong: the 3% annual cap on taxable value for homesteads (it resets only when you sell), a $1,000 homestead exemption off assessed value, an additional $1,000 exemption if gross household income is $30,000 or less (reapply each year by March 15), and an exceptionally generous SENIOR VALUATION FREEZE for owners 65+ within a county income limit that locks your taxable value in place. To contest a value: file Form 974 with the assessor within 30 days of your notice (or by the first Monday in April), then Form 976 to the County Board of Equalization within 15 days of the decision. Pay under protest (Form 990) if a bill comes due while you appeal.
SPLIT RATE — Oklahoma's constitution sets assessment-ratio RANGES, not fixed rates: real property 11%-13.5% of fair cash value and tangible personal property 10%-15%, with each county's single real-property ratio frozen at its Jan. 1, 1996 level (increases require county-voter approval), applied to residential and commercial alike; only the personal-property ratio is set separately within 10%-15%. Agricultural land is valued on USE value (income capitalization), not market, so farm bills run well below a market approach.
CAP RESET ON TRANSFER — A constitutional cap limits annual growth of TAXABLE fair cash value to 3% for homestead and agricultural property and 5% for all other — but the cap RESETS to full fair cash value when title transfers (a sale). A long-held parcel can carry a taxable value far below market until it sells, then jumps.
APPEAL DEADLINE — A rolling, notice-triggered calendar: file the informal protest (Form 974) within 30 CALENDAR DAYS of the assessor's valuation-notice mailing — or, if no notice issued, by the FIRST MONDAY IN APRIL; then a formal appeal to the County Board of Equalization (Form 976) within 15 CALENDAR DAYS of the assessor's written decision, then district court. You must pay under protest (Form 990) while appealing, and going delinquent AUTO-DISMISSES the appeal.
FILING REQUIRED RELIEF — Relief is claim-based through the county assessor: the $1,000 homestead exemption, the additional $1,000 low-income exemption (reapply yearly by March 15), the generous SENIOR VALUATION FREEZE (age 65+, county income limit), and the 100% disabled-veteran full exemption (Form 998). Personal property is self-rendered.
STATE ASSESSED — The Oklahoma Tax Commission centrally assesses PUBLIC SERVICE corporations — railroads, utilities, pipelines, and airlines — whose property crosses county lines; those values (and their Court of Tax Review appeals) are the state's, not the county assessor's.
Note: The Okfuskee County Assessor's office in Okemah places a FAIR CASH VALUE on property here each January 1, then applies the county's constitutional assessment ratio (most use 11% for homes, up to 13.5% for commercial). Reach the office through the County Assessors Association of Oklahoma directory at the link; OkAssessor.com is the county assessors' shared parcel-search hub. The calendar is notice-triggered: 30 days from a valuation notice to file an informal protest (Form 974) — or the first Monday in April if no notice came — then 15 days to appeal to the County Board of Equalization (Form 976). Note the 3%/5% cap on taxable value resets to full market value when the property sells, and Oklahoma's senior valuation freeze is unusually generous.
Primary sources: Okla. Const. Art. 10 §8; Title 68 Ad Valorem Code (§2817 fair cash value, §2876 protest, §2884 pay-under-protest); OTC forms 974/976/990/926/998; Tulsa & Oklahoma County assessor pages; Canadian/Cleveland county pages (30-day/first-Monday-April protest, 15-day Form 976); APTC/McGuire Sponsel/LegalClarity (3%/5% cap reset on transfer, ag use-value, senior freeze); CAAO directory + OkAssessor.com (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.