Okla. Stat. tit. 68, § 68-2949

62 years of age or older residing in certain manufactured homes.

A. 1. Beginning with the year 1990 and through the year 2012,

any person sixty-two (62) years of age or older, who is the head of

a household, is a resident of and is domiciled in this state during

the entire preceding calendar year, whose gross household income for

the preceding year did not exceed Ten Thousand Dollars ($10,000.00)

and owns and resides in a manufactured home which is located on land

not owned by the owner of the manufactured home may receive an

exemption on the manufactured home in an amount equal to Two

Thousand Dollars ($2,000.00).

2. For years beginning after December 31, 2012, any person

sixty-two (62) years of age or older, who is the head of a

household, is a resident of and is domiciled in this state during

the entire preceding calendar year and owns and resides in a

manufactured home which is located on land not owned by the owner of

the manufactured home, may receive an exemption on the manufactured

home in an amount equal to Two Thousand Dollars ($2,000.00) if the

person's gross household income for the preceding year did not

exceed the greater of Twenty-two Thousand Dollars ($22,000.00) or

fifty percent (50%) of the amount determined by the United States

Department of Housing and Urban Development to be the estimated

median income for the preceding year for the county or metropolitan

statistical area which includes the county in which the claimant's

property is located.

B. The application for the exemption provided by this section

shall be made each year on or before March 15 or within thirty (30)

days from and after the receipt by the taxpayer of notice of

valuation increase, whichever is later and upon the form prescribed

by the Oklahoma Tax Commission, which shall require the taxpayer to

certify as to the amount of gross income. Upon request of the

county assessor, the Tax Commission shall assist in verifying the

correctness of the amount of said gross income. The form prescribed

by the Tax Commission pursuant to this section shall state in bold

letters that the form is to be returned to the county assessor of

the county in which the manufactured home is located.

C. For persons sixty-five (65) years of age or older as of

March 15 and who have previously qualified for the exemption

provided by this section, no annual application shall be required in

order to receive the exemption provided by this section; however,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1292

any person whose gross household income in any calendar year exceeds

the amount specified in this section in order to qualify for the

exemption provided by this section shall notify the county assessor

and the exemption shall not be allowed for the applicable year. Any

executor or administrator of an estate within which is included a

homestead property exempt pursuant to the provisions of this section

shall notify the county assessor of the change in status of the

homestead property if such property is not the homestead of a person

who would be eligible for the exemption provided by this section.

D. As used in this section:

1. "Gross household income" means the gross amount of income of

every type, regardless of the source, received by all persons

occupying the same household, whether such income was taxable or

nontaxable for federal or state income tax purposes, including

pensions, annuities, federal Social Security, unemployment payments,

veterans' disability compensation, public assistance payments,

alimony, support money, workers' compensation, loss-of-time

insurance payments, capital gains and any other type of income

received, and excluding gifts; and

2. "Head of household" means a person who as owner or joint

owner maintains a home and furnishes the support for said home,

furnishings, and other material necessities.