Okla. Stat. tit. 68, § 68-2888

A. 1. The term "homestead", as used in the provisions of the

Ad Valorem Tax Code governing homestead exemptions, shall mean and

include the actual residence of a natural person who is a citizen of

this state, provided the record actual ownership of such residence

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1230

be vested in such natural person residing and domiciled thereon.

Any single person of legal age, married couple and their minor child

or children or the minor child or children of a deceased person,

whether residing together or separated, or surviving spouse shall be

allowed under Section 2801 et seq. of this title only one homestead

exemption in this state. No person or the family of such person

shall be required to be domiciled thereon if such person is in the

armed service of the United States in time of war or during a state

of national emergency as declared by the Congress or the President

of the United States, and such person shall not be required to be

domiciled thereon in order to assert or claim the exemption provided

in Section 2889 of this title, and such exemption may be claimed by

any agent of, or member of the family of, such person. The

surviving spouse and/or minor children of a deceased person shall be

considered record owners of the homestead where the title of record

in the office of the county clerk on January 1 is in the name of the

deceased, but in all other cases the deed or other evidence of

ownership must be of record in the office of the county clerk on

January 1 in order for any person to be qualified as the record

owner. However, a natural person actually owning, residing and

domiciled in the residence on January 1 shall be deemed to be the

record owner of the residence on January 1, within the meaning of

this section, if the deed or other evidence of ownership of such

person, executed on or before January 1, be of record in the office

of the county clerk on or before February 1 immediately following.

Despite any provision to the contrary in this section, if a parent

or parents residing and domiciled in the residence own the residence

jointly with one or more of their children, whether residing

together or separated, and where the record joint ownership of the

property is recorded in the office of the county clerk in accordance

with the provisions of this section, the parent or parents residing

and domiciled in the residence shall be entitled to the entire

homestead exemption. A rural homestead shall not include more than

one hundred sixty (160) acres of land and the improvements thereon.

An urban homestead shall not include any land except the lot or

lots, or the unplatted tract, upon which are located the dwelling,

garage, barn and/or other outbuildings necessary or convenient for

family use.

2. Despite any provision to the contrary in this section, the

person actually owning, residing and domiciled in the residence as

of the date of a tornado shall be deemed to be the record owner of

the residence on such date, within the meaning of this section, if

the deed or other evidence of ownership of such person, executed on

or before such date, be of record in the office of the county clerk

on or before such date. However, the provisions of this paragraph

shall only apply to any person who is eligible to claim the income

tax credit pursuant to Section 2357.29A of this title with respect

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to a tornado or to any person whose primary residence was damaged or

destroyed in a tornado and who purchased or built a new primary

residence at a location within this state other than the location of

the damaged or destroyed residence. For the purposes of this

section, "tornado" means a tornado which occurred in calendar year

2013 or any subsequent tornado for which a Presidential Major

Disaster Declaration was issued.

B. The term "rural homestead" as used herein shall mean and
o and who purchased or built a new primary

residence at a location within this state other than the location of

the damaged or destroyed residence. For the purposes of this

section, "tornado" means a tornado which occurred in calendar year

2013 or any subsequent tornado for which a Presidential Major

Disaster Declaration was issued.

B. The term "rural homestead" as used herein shall mean and

include any homestead located outside a city or town or outside any

platted subdivision or addition.

C. The term "urban homestead" as used herein shall mean and

include any homestead located within any city or town whether

incorporated or unincorporated, or located within a platted

subdivision or addition, whether such subdivision or addition be a

part of a city or town. In no case shall an urban homestead exceed

in area one (1) acre.

D. For purposes of the provisions of Section 8E and Section 8F

of Article X of the Oklahoma Constitution, if a disabled veteran,

the surviving spouse of a disabled veteran or the surviving spouse

of a person who died while in the line of duty occupies improvements

which are affixed to the real property and record title to such real

property is held by a city or town or an entity formed pursuant to

the charter provisions or ordinances of a city or town or formed

under other provisions of law for the benefit of such city or town,

the improvements shall be considered to be the homestead of such

disabled veteran or the surviving spouse of such disabled veteran

for all purposes related to the homestead exemption authorized by

the provisions of the Ad Valorem Tax Code and the homestead

exemption shall not be denied on the basis that title to such

affixed improvements is held by a disabled veteran or surviving

spouse or an entity formed by them than the city or town which holds

title to the real property consisting of the land to which such

improvements are affixed.