Every year the Assessor’s office sends out notices of change in assessed value on those properties whose assessed value has increased, or for properties which were not in the County Assessor’s records last year. If this applies to you Form OTC 926 NOTICE OF INCREASE IN VALUATION OF REAL PROPERTY will be sent by mail.
Every taxpayer has the right to protest. If a taxpayer disagrees with the value assigned by the Assessor’s office, he/she has thirty calendar days from the date the notice was mailed to file a written informal protest with the county Assessor specifying objections to the fair cash value set by the Assessor.
Informal protest forms are available in our office, on the website, or online through the Oklahoma Tax Commission. A County Assessor Informal Protest Form OTC 974 (PDF) must be completed and returned by mail, fax, email, or in-person to the Assessor’s office no later than 30 days after Change of Value notices are sent. Remember to provide items of evidence (PDF) with your protest request.
If a notice was not generated based on a valuation that remained the same (or decreased) from the previous year, the taxpayer may file a protest on or before the first Monday in April.
The county assessor, or one of his representatives, will make a determination based on the items of evidence (PDF) provided with respect to the protested valuation. This hearing may be scheduled in person, or by telephone if requested by the taxpayer.
The Assessor shall take final action upon the matter disputed within five working days of the date of the informal hearing and shall mail or deliver notice of final action to the taxpayer. Within ten working days of the date the notice is mailed or delivered, the taxpayer may file an appeal with the County Board of Equalization. The Formal Appeal Form OTC 976 (PDF) is available on from, the County Clerk’s office or the Oklahoma Tax Commission website.
Mail the completed form to the County Clerk’s Office at PO Box 458, El Reno, OK 73036 or deliver the completed form to 201 N Choctaw Avenue, El Reno, OK 73036.
On the receipt of the notice of an appeal to the county Board of Equalization by the taxpayer, the county Assessor shall provide the county Board of Equalization with all information submitted by the taxpayer, data supporting the disputed valuation and a written explanation of the results of the informal hearing.
The Board of Equalization shall be authorized and empowered to take evidence pertinent to said appeal; and for that purpose, is authorized to compel the attendance of witnesses and the production of books, records, and papers by subpoena, and to confirm, correct, or adjust the valuation of real or personal property or to cancel an assessment of personal property added by the assessor not listed by the taxpayer if the personal property is not subject to taxation or if the taxpayer is not responsible for payment of ad valorem taxes upon such property.
In all cases where the county Assessor has, without giving the notice required by law, increased the valuation of the property as listed by the taxpayer, and the taxpayer has knowledge of such adjustment or addition, the taxpayer may at any time prior to the adjournment of the board, file an appeal.
Once the county Board of Equalization rules on a taxpayer protest, it sends a written notice by mail. If the taxpayer is dissatisfied with the Board of Equalization findings, the taxpayer has the right to appeal its decision to the Canadian County district court.
If the taxpayer received a notice of increase in the valuation of property from the Assessor, the taxpayer has 30 days from receipt of the notice to file for homestead exemption, double homestead exemption and the senior property valuation freeze.