Okla. Admin. Code § 710:10-5-10

Current through Vol. 42, No. 4, November 1, 2024

Section 710:10-5-10 - Filing an application

(a)Application restriction. In order for any person to obtain an exemption on his homestead an application must be filed with the County Assessor on on form OTC 921, on or before March 15th of that year. However, the time within which to apply for the homestead exemption may be extended by thirty (30) days from receipt by the taxpayer of a County Assessor Notice of Increase in Valuation of Real Property form (OTC 926). Applications may be accepted by the county assessor throughout the year, however, applications filed after March 15, or after 30 days from receipt of a County Assessor Notice of Increase in Valuation of Real Property, whichever is later, will not be effective until the following year.

(b)Who may sign application. The application shall be signed by the owner of the property, or in case of minors or incompetents, by the guardian. Either husband or wife may sign an application if joint title is held by both parties. Similarly, an adult child may sign for the parents, if title to the property is jointly held between them. Other agents for taxpayers may not sign an application for an exemption, unless the owner is currently a member of the Armed Services of the United States, during time of war or a national emergency. Persons sixty-five (65) years of age or older, as of March 15, who have previously qualified for the additional homestead exemption or the limitation of fair cash value of homestead property, shall not be required to make an annual application, provided all qualifications are maintained. [See: 68 O.S. § 2892 ]

Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 18 Ok Reg 2796, eff 6-25-01; Amended at 22 Ok Reg 1518, eff 6-11-05

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017