Five-year Manufacturing Exemption

If your business meets the requirements, you may apply for the Five-year manufacturing exemption for new or expanded facilities. Please review the requirements below to find out if you qualify for this exemption.

  • Facilities engaged in the mechanical or chemical transformation of materials or substances into new products.
  • Repair and replacement facilities primarily engaged in aircraft repair, building and rebuilding.
  • Establishments engaged in computer services and data processing with a larger percentage of annual gross revenues from the sale of their product or service to an out-of-state buyer.
  • Establishments primarily engaged in distribution with a capital investment of ($5,000,000) or more and at least 100 full- time-equivalent employees.

Manufacturing facilities must have a net increase in annualized base payroll over the initial payroll of at least Two Hundred Fifty Thousand Dollars ($250,000.00) if the facility is located in a county with a population of fewer than seventy-five thousand (75,000), according to the most recent Federal Decennial Census, or at least One Million Dollars ($1,000,000.00) if the facility is located in a county with a population of seventy-five thousand (75,000) or more and a net increase of $250,000 or more in capital improvements while maintaining or increasing payroll. Improvements include land, building, structure improvements, machinery and equipment and other personal property used directly and exclusively in the manufacturing process.

  • By Mail—You may download a packet containing form OTC 904-XM and associated forms and return it by mail to this address:

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

  • In Person—You may apply for a Five-year Manufacturing Exemption at the Tulsa County Assessor's Office between 8:00–5:00 Monday–Friday (excluding holidays). Our office is located at the address above.

You must file each year for which the exemption is active. The forms must be filed by March 15th each year.

Other Forms

View other personal property forms