Okla. Stat. tit. 68, § 68-2890.1
This is the official text of Okla. Stat. tit. 68, § 68-2890.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Application for limit on fair cash value of homestead -
Official statutory text
Qualifications for limitation.
A. The application for a limit on the fair cash value of
homestead property as provided for in Section 8C of Article X of the
Oklahoma Constitution shall be made on or before March 15 or within
thirty (30) days from and after receipt by the taxpayer of a notice
of valuation increase, whichever is later. The application shall be
made upon a form prescribed by the Oklahoma Tax Commission, which
shall require the taxpayer to certify as to the amount of gross
household income. As used in Section 8C of Article X of the
Oklahoma Constitution, “gross household income” shall be as defined
in Section 2890 of this title. Upon request of the county assessor,
the Oklahoma Tax Commission shall assist in verifying the
correctness of the amount of the gross income.
B. For persons who have previously qualified for the limitation
on the fair cash value of homestead property as provided for in
Section 8C of Article X of the Oklahoma Constitution, no annual
application shall be required in order to be subject to the
limitation. However:
1. Any such person whose gross household income in any calendar
year exceeds the amount provided for in Section 8C of Article X of
the Oklahoma Constitution shall notify the county assessor and the
limitation shall not be allowed for the applicable year; and
2. Any such person who makes improvements to the property shall
notify the county assessor and the improvements shall be assessed in
accordance with law by the county assessor and added to the assessed
value of the property as provided in Section 8C of Article X of the
Oklahoma Constitution.
C. Any executor or administrator of an estate within which is
included a homestead property subject to the limitation of the fair
cash value of homestead property as provided for in Section 8C of
Article X of the Oklahoma Constitution shall notify the county
assessor of the change in status of the homestead property if such
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1234
property is not the homestead of a person who would be eligible for
the limitation of the fair cash value of homestead property.
A. The application for a limit on the fair cash value of
homestead property as provided for in Section 8C of Article X of the
Oklahoma Constitution shall be made on or before March 15 or within
thirty (30) days from and after receipt by the taxpayer of a notice
of valuation increase, whichever is later. The application shall be
made upon a form prescribed by the Oklahoma Tax Commission, which
shall require the taxpayer to certify as to the amount of gross
household income. As used in Section 8C of Article X of the
Oklahoma Constitution, “gross household income” shall be as defined
in Section 2890 of this title. Upon request of the county assessor,
the Oklahoma Tax Commission shall assist in verifying the
correctness of the amount of the gross income.
B. For persons who have previously qualified for the limitation
on the fair cash value of homestead property as provided for in
Section 8C of Article X of the Oklahoma Constitution, no annual
application shall be required in order to be subject to the
limitation. However:
1. Any such person whose gross household income in any calendar
year exceeds the amount provided for in Section 8C of Article X of
the Oklahoma Constitution shall notify the county assessor and the
limitation shall not be allowed for the applicable year; and
2. Any such person who makes improvements to the property shall
notify the county assessor and the improvements shall be assessed in
accordance with law by the county assessor and added to the assessed
value of the property as provided in Section 8C of Article X of the
Oklahoma Constitution.
C. Any executor or administrator of an estate within which is
included a homestead property subject to the limitation of the fair
cash value of homestead property as provided for in Section 8C of
Article X of the Oklahoma Constitution shall notify the county
assessor of the change in status of the homestead property if such
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1234
property is not the homestead of a person who would be eligible for
the limitation of the fair cash value of homestead property.
Status: in_force · Read it on the official government site
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