County Assessor: Duties and responsibilities

The County Assessor assesses all property for ad valorem taxation and submits the value of each property to the County Equalization Board and later to the State Board of Equalization for approval. After receiving the certified millage rates from the County Excise Board, the County Assessor prepares the tax roll, which shows the taxes due on each county property and forwards the roll to the County Treasurer for tax collection.

The County Assessor also performs other duties.

Prepares and maintains permanent records of all real and personal property including cadastral maps. Implementing the four-year visual inspection program for all property. Auditing any property for which the estimated fair cash value differs from the value submitted by the taxpayer. Receiving and reviewing all applications for exemptions. Serves along with Chairman of Board of Commissioners and Excise Board Chairman as a member of the Board of Tax Roll Corrections.

Important dates and information

Assessment Period and Homestead Filing Period

Jan. 1- March 15. A penalty will be applied to personal renditions if not returned by March 15

Homestead Exemption

Must own property and live on property as of January 1st.  If filing a new homestead at the locations listed above, please bring a copy of your deed, or your legal description.  File one time, and the approved application remains in effect as long as you own and occupy the same property.  Homestead exemption may be filed at any time of the year, but must be filed by March 15 to apply to the current tax year.

Double Homestead Exemption

Total household income must be under $20,000 per year.  No age requirement.  Taxpayer must bring proof of income.  The application must be filed annually, unless over 65, then no application is required as long as income remains under $20,000. Filing period Jan.1-March 15

Property Valuation Limitation

The property must be your homestead property, the property owner must be 65 years or older with a total household income of $59,400 or less per year.   You must supply proof of age and bring in your current Income tax return. If you do not have the current year, we will consider the prior year tax return, along with bank statements. If income meets the requirements, you do not have to reapply each year. Filing period Jan.1-March 15

Storm Shelters

State statues and the Oklahoma Constitution, provide for the exemption of storm shelters designed for protection and safety from tornadoes or tornadic winds installed or added to an improvement to real property after Jan 1, 2002 up to one hundred (100) square feet in size.

100% Disabled Veterans Exemption

Applies to homestead property.  The assessor will need the letter of exemption documentation from the armed services.

Persons over 65 or totally disabled with a total household income of $12,000 or less. Should make an application for credit or refund of property taxes to the Oklahoma Tax Commission, Income Tax Division, located at 2501 N. Lincoln, Oklahoma City, Ok  73194]

Remember, Agricultural Exemption Cards Expire June 30th. Please check your card for expiration date, and renew your application when filing assessments.

I would like to thank the Logan County Assessor and OSU’s County Training Program for assisting and  allowing me to use information for this article. For more information  http://www.logancountyok.com/Assessor.php  and  http://www.youtube.com/watch?v=LdjAt5fVMMQ