The County Assessor's Office
To apply for Ag Permits:
The Assessor’s office is happy to help owners and operators of Jefferson County farming businesses apply for Agriculture Exemption Permits. You can apply in our office or submit an application online: https://oktap.tax.ok.gov/oktap/web/_/#1
Do I qualify for
a farm exemption permit?
Owners
of agriculture related businesses and/or land may apply for the exemption
permit.
You must list your farm equipment with the County Assessor between January 1st - March 15th of each year, and all of your personal property taxes due to Jefferson County must be paid.
If you do not own farm equipment, you will need to verify that on the application for the exemption permit in the Jefferson County Assessor's office.
The Oklahoma Tax Commission will required information regarding
your farming products and livestock, although they are NOT subject to Ad
Valorem property taxes. The OTC will also require documentation of your farming
business in one of the following forms:
IRS form 1065,
IRS form 4835
IRS form 1040F - also called a schedule F.
FSA form 156EZ
How does it
benefit me applying for this Exemption permit?
The benefit to filling for this permit is an exemption from paying sales tax on
farm supplies, equipment and fuel which is purchased for use on the farm.
Am I required to
list my farm assets with the Assessor’s Office if I am not interested in the
farm permit exemption?
All farm equipment that is used for farming, owned, leased or operated by the
owner, will be subject to Ad Valorem taxation. The equipment owner must list
all farm assets with the Assessor’s office with or without the intention of
filing for a farm permit exemption. Farming equipment can arbitrarily be
assessed for property taxes with penalties if it is not listed by the owner by
March 15th of each year.
A 3 year business plan will need to be filed along with the New application, you will find a link below for you to fill out to submit.