Frequently Asked Questions
Fair Cash Value (Market) is the value or price at which a willing buyer would purchase property and a willing seller would sell property if both parties are knowledgeable about the property. [68 O.S. § 2802(19)] Sales of similar properties are used to arrive at the property's market value. This requires the reconciliation of differences among the various properties that have sold and the property being appraised.
Taxable Fair Cash Value (TFCV) is the value the Assessed Value will be based on. The TFCV on property having a homestead exemption or being used for agricultural purposes cannot increase by more than 3% over last year’s TFCV. For all other real property the TFCV cannot increase by more than 5% over last year’s TFCV, unless the title is transferred and/or new improvements are made to the property. The TFCV may or may not equal the Fair Cash Value (Market).
Assessed Value (Gross) is currently 11% of the Taxable Fair Cash Value of the property.
This feature was removed for various reasons. First, our analysis determined that this feature was not commonly used. Second, this feature was a basic comparison and was being relied upon in unexpected and unintended ways. Finally, other features were deemed a higher priority in the rewrite of our website.
Although this is not a high priority, we do plan on bringing back a similar properties feature once we have developed a better method for comparing our data.
This “Limitation” prevents the Taxable Fair Cash Value from increasing on property that has a homestead exemption, which is owned by anyone who is 65 years of age or older as of January 1st and whose gross household income does not exceed the H.U.D. qualifying income for the preceding year.
The Limitation will take effect for the taxable year in which the application is made and approved. The property value will be frozen at the Taxable Fair Cash Value after all increases and adjustments have been made for the year the application is made and not at the previous year's Taxable Fair Cash Value. The application must be made between January 1st and March 15th or within 30 days from the date listed on the “Notice of Increase in Valuation of Real Property”. Please refer to the Senior Valuation Limitation page for more information.
Yes. Anytime your property has been damaged by fire, flood, or a storm you should call and inform us. If possible, furnish reports dealing with the loss of property value such as a Fire Marshall or insurance report.
You should bring all 1099 forms and W-2 forms from the last calendar year for all occupants of the home.
Yes, all sources of income, less certain veterans benefits, must be counted whether it is taxable or non-taxable. This includes Social Security, alimony, child support, and any public assistance, including housing assistance.
Any person 65 years of age or older or any totally disabled person who is the head of household, a resident of and domiciled in this state during the entire preceding calendar year, and whose gross household income does not exceed $12,000, may file a claim for property tax relief on the amount of property taxes paid on the household occupied by such person.
If filing in person, please bring all 1099’s and W-2’s from the previous year. In addition, proof of disability is required for persons under the age of 65. All claims must be received by the Oklahoma Tax Commission on or before June 30th. Please refer to the Refund of Property Taxes (538-H Circuit Breaker) page for more information.
Homestead applications are accepted at any time throughout the year. However, the application must be filed by March 15th or within 30 days from the date listed on the "Notice of Increase in Valuation of Real Property" to be approved for the current year.
Any application filed after these dates cannot be approved until the following year. You may file in person 8:00–5:00 Monday–Friday (excluding holidays) at the Tulsa County Assessor’s Office, Tulsa County Headquarters, 5th floor, 218 W. Sixth St., Tulsa, OK 74119. In addition, please refer to the Community Outreach Events Program and Calendar for a list of times and places where applications will also be accepted.
You may also file by submitting an application online, by downloading an Application for Homestead Exemption and mailing it to the office, or by calling (918) 596-5100 to request an application. All applications filed by mail should be sent to: Tulsa County Assessor’s Office, Attn: Taxpayer Services, Tulsa County Headquarters, 5th floor, 218 W. Sixth St., Tulsa, OK 74119. Please refer to the Homestead Exemption page for more information.
You do not need to bring anything to file for a Homestead Exemption.
Anyone who has qualified for a Homestead Exemption and has a gross household income of $30,000 or less (effective Jan. 1st, 2024) can file for an Additional Homestead Exemption.
Annual filing is required for anyone under 65 years of age.
You may file in person at the Tulsa County Assessor’s Office, Tulsa County Headquarters, 5th floor, 218 W. Sixth St., Tulsa, OK 74119.
You may also file by mail by downloading the Additional Homestead Exemption and/or Senior Valuation Limitation Form (available from Jan. 1st - March 15th only).
All applications filed by mail should be sent to: Tulsa County Assessor’s Office, Attn: Taxpayer Services, Tulsa County Headquarters, 5th floor, 218 W. Sixth St., Tulsa, OK 74119. Please refer to the Additional Homestead Exemption page for more information.
Typically, no. However, depending on the wording and the terms of the trust it can result in the termination of your Homestead Exemption. Please call Taxpayer Services at (918) 596-5100 for specific information. Property placed in an irrevocable trust does not qualify for a Homestead Exemption.
You can look up this information using the owner’s name, physical address, account number or parcel number by using our online Property Search or you can contact our Taxpayer Services Department at (918) 596-5100.
Please call the Taxpayer Services Department at (918) 596-5100 and let us know what the error may be. If necessary, we will assign a field person to inspect your property and correct any error that may be found.
Taxpayer Services can only give a rough estimate based on the estimated Taxable Fair Cash Value and last year's tax rate.
Formula:
Taxable Fair Cash Value x .11 = Assessed Value (Gross)
Assessed Value (Gross) - Homestead Exemption = Taxable Value (Net Assessed)
Taxable Value (Net Assessed) x (Tax Rate / 1000) = Estimated Tax
Example:
The Taxable Fair Cash Value of John Doe’s home is $100,000. $100,000 x .11 = $11,000
John Doe files for Homestead Exemption. $11,000 - $1,000 = $10,000
John Doe lives in the Tulsa Public School District. The tax rate for 2019 is $137.02 per $1,000 of assessed value.
$10,000 x (137.02/1000) = $1,370.20
$1,370.20 is the estimated tax due for 2019.
You may also use the Tax Estimate Calculator to estimate your taxes.
Whenever the Fair Cash Value (Market) of a property increases, a Notice of Increase in Valuation of Real Property is mailed to the property owner as of the assessment date (January 1 of the current year). The owner has 30 calendar days from the mailing date indicated on the notice to appeal the current year value if so desired.
Notices are mailed if there is an increase in the Fair Cash Value (Market) or in the Taxable Fair Cash Value of a property. If the value remained the same from the prior year or decreased, a notice is not required to be mailed.
The initial request to change a valuation is made through an informal protest with the Assessor’s Office.
If the taxpayer is not satisfied with the outcome of the informal protest hearing, they may file a formal appeal, which is heard by the Board of Equalization.
Subsequent appeals are made to District Court.
The owner of record as of the assessment date (January 1 of the current year) or the owner’s designated representative are the only parties authorized to protest the current year value.
You may call our office at (918) 596-5100 to request that a protest form be mailed to you.
You can come to our office to fill out the form
You can download and fill out the Informal Protest Form and mail it to our office, or email it to informalprotest@tulsacounty.org.
After receiving your protest form, our office will send a letter stating the date and time of your informal protest hearing
If you disagree with the Fair Cash (Market) Value of the property set by the County Assessor, you may file a written protest.
The Assessor's office shall schedule an informal protest hearing with you or your agent to hear the appeal. You may have your hearing by phone or in person at the Assessor's office.
A taxpayer has 30 calendar days from the date of the Notice of Valuation to file a written protest with the county assessor.
A taxpayer may also file a protest even if the valuation of property has not increased or decreased from the previous year if the complaint is filed on or before the first Monday in April.
The protest shall include pertinent facts, in relation to the notice, in ordinary and concise language and shall be made on a form prescribed by the Oklahoma Tax Commission.
To move or change ownership, an OTC 936 form must be obtained from the County Assessor in the county where the manufactured home is located. For more information, visit the Manufactured Homes (Mobile Homes) page.
If you want to divide your property or to combine your property with an adjacent property, and you live within the city limits of Tulsa or in the unincorporated area of Tulsa County, contact INCOG at (918)584-7526 and ask them about setting up a “lot split” or a “declaration” (combination). If your property is located within the city limits of a city other than Tulsa, you will need to contact that city’s planning department.
Property parcels are valued and assessed as they exist on January 1 of any given tax year. Even though you sold part of your property after the January 1 assessment date, you will be responsible for that year’s tax bill on the entire property as it existed on the assessment date. The property lot split will be reflected on the following year’s tax roll.
If the original deed that shows you and the other person in title to the property contains a “right of survivorship clause,” you can file an Affidavit of Surviving Joint Tenant, along with a copy of a certified death certificate, with the Tulsa County Clerk’s Office. If the original deed does not contain this clause, you will need to consult with an attorney.
There could be several reasons why this issue exists: 1) a deed transferring title may not have been filed with the Tulsa County Clerk’s office; 2) a deed was filed, but there was an error on the deed that needs to be corrected before our office can change our records; 3) the property was subject to a lot split and the changes will not be reflected until the following year. If you have any questions, call our office at (918) 596-5100.
If the final order in your divorce case provides that the property now belongs to you only, you will need to file the final order with the County Clerk’s Office. Our office will receive the information from the County Clerk’s Office and will change our records accordingly. If you want to add your new spouse, you need to file a deed that transfers title to both you and your new spouse.
We are required to record the ownership information directly from the deed. If your name was misspelled on the deed, you should consult with an attorney to see if there is a need for a corrective deed. If our office has misspelled your name from how it appears on the deed, call our office and we will take care of the correction.
If your property is located in the unincorporated area of Tulsa County, contact INCOG at (918)584-7526. If your property is located inside city limits, you will need to contact that city’s planning department. Our office will receive the new address from these agencies and we will update our records accordingly.