• Appraises and assesses the real and personal property for the purpose of ad valorem taxation
• Computes the ad valorem taxes due on all taxable property according to fair cash value
• Prepares the assessment roll and delivers it to the County Board of Equalization for approval
• Checks all exemptions
• Delivers the tax roll to the County Treasurer for collection
• Undergoes compliance checks by the Oklahoma Tax Commission

Important Dates

Homestead exemption applications are accepted at any time throughout the year. However, the application must be filed by March 15 to be approved for the current year. Any application filed after March 15 cannot be approved until the following year.

January 1st-March 15th
File applications for Homestead Exemption, Additional Homestead Exemptions, Senior Valuation
Limitation, Veteran Exemptions and Exempt Manufacturing.
Accept Personal property renditions, business, and manufactured homes.

March:
First Friday in March cutoff date for land splits to be appraised for the current year.

March 16:
A 10% statutory penalty must be added to all Personal, Business, and manufactured property not received or postmarked by March 15.

1st Monday in April
Protest period without notice. Protest period with Change of Assessment Notice 30 Calendar days from date on notice.

April 16:
A 20% statutory penalty must be added to all Personal, Business, and manufactured property not received or postmarked by April 15.

4th Monday in April:
Assessor delivers Assessment Roll to County Board of Equalization.

May 31:
Board of Equalization adjourns.

June 15:
Assessor prepares Annual Abstract of Assessed Valuations on all Taxable property.

June 30:
Oklahoma claim for credit or refund of property taxes due at Oklahoma Tax Commission.

October:
Tax Roll delivered to Treasurer.

Some content may be extracted from OSU Cooperative Extension Fact Sheet AGEC-802 and/or the County Training Program website. More complete information is available from these sources.