Oklahoma Claim For Credit or Refund of Property Taxes (538-H Circuit Breaker)

Some low or fixed-income homeowners may file a claim for property tax relief for the amount of the property taxes paid by the homeowner for the preceding calendar year which exceeds one percent (1%) of the household income. However, no claim for property tax relief shall exceed Two Hundred Dollars ($200.00).

Any person sixty-five (65) years of age or older, OR a person who is totally disabled (proof of disability is required),

  • AND who is the head of household,
  • AND who is a resident of and domiciled in this state during the entire preceding calendar year,
  • AND whose gross household income does not exceed twelve thousand dollars ($12,000).

To receive this benefit, you may download the Refund of Property Tax form (538-H) [PDF] and return the completed form to the Tulsa County Assessor’s Office where we will attach a receipt for payment of taxes and forward it to the Oklahoma Tax Commission. However, if you have all the necessary attachments you may mail the completed form directly to:

Oklahoma Tax Commission
P.O.Box 26800
Oklahoma City, OK 73126-0800

For more information about the 538-H Circuit Breaker, please contact the Oklahoma Tax Commission at (918) 581-2399 or you may contact our office. Our contact information is below.

John A. Wright, Tulsa County Assessor
Attn: Taxpayer Services
Tulsa County Headquarters, 5th floor
218 W. Sixth St.
Tulsa, OK 74119

Other Exemptions

Do You Qualify For Homestead Exemption? (Homestead)

Do You Qualify For Additional Homestead Exemption? (Double Homestead)

Do You Qualify For The Senior Valuation Limitation?

Do You Qualify For Disabled Veterans Exemption?