Oklahoma property tax appeals, 2027
In Oklahoma, you appeal a property assessment to the County Assessor informal hearing, then County Board of Equalization, and the deadline is 30 days after the increase notice is mailed, or the first Monday in April if none was mailed. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 77 counties, state and county recordsHow appeals work in Oklahoma
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the tax year (68 O.S. §2817(B)); uniformity is also recognized (68 O.S. §2876(I) (eff. 2026-11-01)) |
| How homes are assessed | Each county sets its percentage between 11% and 13.5% of fair cash value (Okla. Const. art. X, §8(A)(2)); it may rise at most 1 point a year and only with county voter approval (§8(B)). The notice prints the county’s assessment percentage for the prior and current year (68 O.S. §2876). Assessed value = taxable fair cash value (capped) × county percentage.. Each county sets its percentage between 11% and 13.5% of fair cash value (Okla. Const. art. X, §8(A)(2)); it may rise at most 1 point a year and only with county voter approval (§8(B)). The notice prints the county’s assessment percentage for the prior and current year (68 O.S. §2876). Assessed value = taxable fair cash value (capped) × county percentage. |
| Deadline | Written protest (OTC Form 974) within 30 days of the notice’s mailing date, or by the first Monday in April if no increase notice was mailed; appeal to the County Board of Equalization (OTC Form 976) within 15 days of the assessor’s decision (68 O.S. §2876(E), (F), (H)). |
| First appeal to | County Assessor informal hearing, then County Board of Equalization |
| What the notice shows | Market value as “Fair Cash Value”; assessed value as “Assessed Value”. Mails: Only when fair cash value or taxable fair cash value increases (OTC Form 926); no statutory month |
| Assessment limit | Fair cash value of homestead-exempt property may not rise more than 3% a year (5% for other property); the cap lifts in the year title transfers, and improvements are added at fair cash value (Okla. Const. art. X, §8B). Owners 65+ under the income limit can freeze value (art. X, §8C). |
| Sale prices public | Yes |
| Statutes | Grounds: 68 O.S. §2817(B), §2876(E), §2877(A). Filing: 68 O.S. §2876, §2877. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Oklahoma county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Oklahoma County | Not yet published | — | — | Scan from recent sales |
| Tulsa County | Not yet published | — | — | Scan from recent sales |
| Cleveland County | Not yet published | — | — | Scan from recent sales |
| Canadian County | Not yet published | — | — | Scan from recent sales |
| Comanche County | Not yet published | — | — | Scan from recent sales |
| Rogers County | Not yet published | — | — | Scan from recent sales |
| Wagoner County | Not yet published | — | — | Scan from recent sales |
| Payne County | Not yet published | — | — | Scan from recent sales |
| Pottawatomie County | Not yet published | — | — | Scan from recent sales |
| Creek County | Not yet published | — | — | Scan from recent sales |
| Muskogee County | Not yet published | — | — | Scan from recent sales |
| Garfield County | Not yet published | — | — | Scan from recent sales |
| Grady County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Logan County | Not yet published | — | — | Scan from recent sales |
| Bryan County | Not yet published | — | — | Scan from recent sales |
| Le Flore County | Not yet published | — | — | Scan from recent sales |
| Carter County | Not yet published | — | — | Scan from recent sales |
| Cherokee County | Not yet published | — | — | Scan from recent sales |
| McClain County | Not yet published | — | — | Scan from recent sales |
| Osage County | Not yet published | — | — | Scan from recent sales |
| Stephens County | Not yet published | — | — | Scan from recent sales |
| Kay County | Not yet published | — | — | Scan from recent sales |
| Pittsburg County | Not yet published | — | — | Scan from recent sales |
| Delaware County | Not yet published | — | — | Scan from recent sales |
| Sequoyah County | Not yet published | — | — | Scan from recent sales |
| Mayes County | Not yet published | — | — | Scan from recent sales |
| Pontotoc County | Not yet published | — | — | Scan from recent sales |
| Okmulgee County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| McCurtain County | Not yet published | — | — | Scan from recent sales |
| Ottawa County | Not yet published | — | — | Scan from recent sales |
| Custer County | Not yet published | — | — | Scan from recent sales |
| Caddo County | Not yet published | — | — | Scan from recent sales |
| Garvin County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Seminole County | Not yet published | — | — | Scan from recent sales |
| Beckham County | Not yet published | — | — | Scan from recent sales |
| Texas County | Not yet published | — | — | Scan from recent sales |
| Woodward County | Not yet published | — | — | Scan from recent sales |
| Adair County | Not yet published | — | — | Scan from recent sales |
| McIntosh County | Not yet published | — | — | Scan from recent sales |
| Marshall County | Not yet published | — | — | Scan from recent sales |
| Pawnee County | Not yet published | — | — | Scan from recent sales |
| Kingfisher County | Not yet published | — | — | Scan from recent sales |
| Atoka County | Not yet published | — | — | Scan from recent sales |
| Craig County | Not yet published | — | — | Scan from recent sales |
| Choctaw County | Not yet published | — | — | Scan from recent sales |
| Murray County | Not yet published | — | — | Scan from recent sales |
| Hughes County | Not yet published | — | — | Scan from recent sales |
| Haskell County | Not yet published | — | — | Scan from recent sales |
| Okfuskee County | Not yet published | — | — | Scan from recent sales |
| Noble County | Not yet published | — | — | Scan from recent sales |
| Washita County | Not yet published | — | — | Scan from recent sales |
| Pushmataha County | Not yet published | — | — | Scan from recent sales |
| Love County | Not yet published | — | — | Scan from recent sales |
| Johnston County | Not yet published | — | — | Scan from recent sales |
| Nowata County | Not yet published | — | — | Scan from recent sales |
| Latimer County | Not yet published | — | — | Scan from recent sales |
| Woods County | Not yet published | — | — | Scan from recent sales |
| Blaine County | Not yet published | — | — | Scan from recent sales |
| Kiowa County | Not yet published | — | — | Scan from recent sales |
| Major County | Not yet published | — | — | Scan from recent sales |
| Tillman County | Not yet published | — | — | Scan from recent sales |
| Alfalfa County | Not yet published | — | — | Scan from recent sales |
| Cotton County | Not yet published | — | — | Scan from recent sales |
| Greer County | Not yet published | — | — | Scan from recent sales |
| Coal County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Beaver County | Not yet published | — | — | Scan from recent sales |
| Dewey County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Ellis County | Not yet published | — | — | Scan from recent sales |
| Roger Mills County | Not yet published | — | — | Scan from recent sales |
| Harper County | Not yet published | — | — | Scan from recent sales |
| Harmon County | Not yet published | — | — | Scan from recent sales |
| Cimarron County | Not yet published | — | — | Scan from recent sales |
Oklahoma questions
When is the property tax appeal deadline in Oklahoma?
Written protest (OTC Form 974) within 30 days of the notice’s mailing date, or by the first Monday in April if no increase notice was mailed; appeal to the County Board of Equalization (OTC Form 976) within 15 days of the assessor’s decision (68 O.S. §2876(E), (F), (H)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Oklahoma?
The County Assessor informal hearing, then County Board of Equalization hears the first appeal (68 O.S. §2876, §2877).
How is a home assessed in Oklahoma?
At Each county sets its percentage between 11% and 13.5% of fair cash value (Okla. Const. art. X, §8(A)(2)); it may rise at most 1 point a year and only with county voter approval (§8(B)). The notice prints the county’s assessment percentage for the prior and current year (68 O.S. §2876). Assessed value = taxable fair cash value (capped) × county percentage., valued as of January 1 of the tax year (68 O.S. §2817(B)). Fair cash value of homestead-exempt property may not rise more than 3% a year (5% for other property); the cap lifts in the year title transfers, and improvements are added at fair cash value (Okla. Const. art. X, §8B). Owners 65+ under the income limit can freeze value (art. X, §8C).
What does a Oklahoma assessment notice show?
The market value, labeled “Fair Cash Value”, and the assessed value, labeled “Assessed Value”. Notices mail: Only when fair cash value or taxable fair cash value increases (OTC Form 926); no statutory month.
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- Okla. Const. art. X, §8 (11%–13.5% assessment band)
- Okla. Const. art. X, §8B (3% homestead cap)
- Okla. Const. art. X, §8C (senior valuation freeze)
- 68 O.S. §2817 (January 1 fair cash value)
- 68 O.S. §2876 (notice, protest; eff. 2026-11-01)
- 68 O.S. §2863 (county board of equalization)
- 68 O.S. §2877 (board hearing)
- 68 O.S. §2880.1 (appeal to district court)
- 68 O.S. §3201 (documentary stamp tax)
- Oklahoma County Assessor, OTC Form 974 informal protest
- Canadian County, how property tax is figured (12%)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).