Every year the Assessor's office sends out notices of change in assessed value on those properties whose assessed value has increased and for properties which were not in the county Assessor’s records last year.
Every taxpayer has the right to protest. If a taxpayer disagrees with the value assigned by the Assessor’s office, he/she has twenty (20) working days from the date the notice was mailed to file a written informal protest with the county Assessor, specifying objections to the fair market value set by the Assessor.
Informal protest forms are available in our office, here on the website, and online at the Oklahoma Tax Commission’s website. Fill out the form completely. Mail the form postmarked no later than May 3, 2013, or scan and email, or bring the form in to the Assessor's office no later than May 3, 2013. You should bring Items of Evidence with you to your protest meeting.
If the valuation of property has not increased or decreased from the previous year, and no notice was received, the taxpayer may file a protest on or before the first Monday in May.
The county Assessor shall schedule an informal hearing with the taxpayer to hear the protest as to the disputed valuation. This hearing may be in person at the Assessor’s office, or by telephone if requested by the taxpayer.
The Assessor shall take final action upon the matter disputed within five (5) working days of the date of the informal hearing and shall mail or deliver notice of final action to the taxpayer. Within ten (10) working days of the date the notice is mailed or delivered, the taxpayer may file an appeal with the county Board of Equalization. The appeal form is available
here, the County Clerk's office or the
Oklahoma Tax Commission website.
On 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 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 until May 7, 2013 to file for
homestead exemption,
double homestead exemption and
senior property valuation freeze.