100% Disabled Veterans Real Property Tax Exemption
Where to apply in Oklahoma
Your county assessor approves homestead exemptions, the senior valuation freeze and the disabled veteran exemption, using Oklahoma Tax Commission (OTC) forms. You apply to the assessor of the county where the home is; you do not have to go in person. The separate low-income property tax credit (Form 538-H) is claimed from the Oklahoma Tax Commission.
The office that handles property in each Oklahoma county, with its phone number. In some places another office takes exemption applications; the “Where to apply” box above says which.
County pages
Counties with their own local exemption rules have a page:
Show all 77 county pagesShow all 77 counties and their offices
$1,000 off the assessed value of your home. Assessed value is a percentage of market value (11% in Oklahoma County), so this removes about $9,000 of market value. Oklahoma County says it saves about $87 to $134 a year depending on where you live.
Who qualifies
You own the home and live in it as your main residence on January 1, you are an Oklahoma resident, and your deed is signed by January 1 and recorded with the county clerk by February 1. Only one homestead per family in the state.
How to apply
File OTC Form 921 with your county assessor (mail, in person, or online where offered). You do not have to appear in person. A new owner must file a new application.
Apply by March 15 of the tax year, or within 30 days after you receive a notice of valuation increase. If you file after March 15, the exemption starts the next year (68 O.S. 2892).
Renewal
One-time. No need to reapply while you keep living in the home. You must tell the assessor in writing if you stop using it as your homestead.
Another $1,000 off the assessed value, on top of the regular homestead exemption (about $9,000 more of market value at an 11% ratio).
Who qualifies
Head of household who has the regular homestead exemption and whose gross household income (everyone living in the home, taxable and non-taxable, not counting gifts or VA disability pay) was $30,000 or less last year. Any age.
Income limit
$30,000 gross household income for the prior calendar year, all counties (limit raised from $25,000 effective January 1, 2024, by HB 1008X)
How to apply
File OTC Form 994 with your county assessor, listing all household income. You may be asked for proof of income.
Apply by March 15 each year, or within 30 days after a notice of valuation increase, whichever is later.
Renewal
Every year until you are 65. If you are 65 or older by March 15 and already qualify, you do not need to reapply, but you must tell the assessor if income goes over $30,000.
Freezes the taxable market value of your home at its value in the year you qualify. Your tax can still change if tax rates change or you make improvements.
Who qualifies
Head of household who owns and lives in the home on January 1 and is 65 or older on January 1, with gross household income for the prior year at or below the HUD-based limit for your county. 2026 limits: Oklahoma County $99,000, Tulsa County $90,300; other counties range from about $60,600 to $99,900.
Income limit
Set per county each year from HUD figures. Tax year 2026: Oklahoma County $99,000; Tulsa County $90,300 (OTC 2026 list).
How to apply
File OTC Form 994 with your county assessor, listing all household income and your date of birth.
Apply by March 15, or within 30 days after you receive a notice of valuation increase, whichever is later.
Renewal
No annual application required once approved (Oklahoma County). The freeze ends if you stop owning or living in the home or your income goes over the limit; tell the assessor.
100% Disabled Veterans Real Property Tax Exemption
100% of the fair cash value of your homestead is exempt: no property tax on the home.
Who qualifies
Head of household, Oklahoma resident, honorably discharged from the U.S. Armed Forces or Oklahoma National Guard, certified by the VA with a 100% permanent service-connected disability or receiving compensation at the 100% rate, and qualified for the homestead exemption. The surviving spouse of such a veteran also qualifies.
How to apply
File OTC Form 998 with your county assessor, together with a current VA benefits award letter certifying the 100% disability or 100% compensation rate. You must also have (or apply for) the regular homestead exemption.
Form 998 prints no separate due date. You must own and live in the home on January 1 and have the homestead exemption (Form 921 is due March 15, or within 30 days of a valuation-increase notice); file Form 998 with or after your homestead application and ask your assessor which tax year it will start.
Renewal
One-time unless your status changes. If you move, file new homestead and Form 998 applications.
A state credit or refund of property tax you paid last year above 1% of your household income, up to $200.
Who qualifies
Head of household, Oklahoma resident all of the prior year, 65 or older (you or your spouse) or totally disabled all year, with gross household income of $12,000 or less from all sources, taxable and nontaxable (VA disability payments count here). For property tax you paid on the home you lived in.
Income limit
$12,000 gross household income for the prior calendar year
How to apply
File OTC Form 538-H with the Oklahoma Tax Commission (by itself or with your income tax return). Disabled filers attach proof of disability (Social Security disability eligibility counts).
Apply by June 30 each year for taxes paid in the previous calendar year (June 30, 2026 for 2025 taxes). An amended return cannot be used to claim it late.
Renewal
Every year
Law
Oklahoma Statutes Title 68 (Ad Valorem Tax Relief, sec. 5011 et seq.); text of the law is printed on OTC Form 538-H, but the section number could not be confirmed on an official site (OSCN blocks automated access)
Yes. The taxable fair cash value of a homestead (and agricultural land) cannot rise more than 3% a year, and other property 5%, unless the property is sold or improved (Okla. Const. Art. 10, Sec. 8B, per Oklahoma County Assessor). The cap is removed when the home sells to a non-family buyer.
Good to know in Oklahoma
Your deed must be recorded with the county clerk by February 1 to get the homestead exemption for that year (OTC Form 921).
Gross household income for the additional exemption and the senior freeze does not count VA disability compensation (OTC Form 994).
If you let a homestead exemption stay on a property you no longer live in, you can owe twice the unpaid tax plus penalties (OTC Form 921).
Savings estimate for Oklahoma
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Oklahoma
Answer a few questions to see which property tax breaks may fit you.
Document checklist for Oklahoma
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Oklahoma
Is there a homestead exemption in Oklahoma?
Yes: the Homestead Exemption. $1,000 off the assessed value of your home. Assessed value is a percentage of market value (11% in Oklahoma County), so this removes about $9,000 of market value. Oklahoma County says it saves about $87 to $134 a year depending on where you live. Who qualifies: You own the home and live in it as your main residence on January 1, you are an Oklahoma resident, and your deed is signed by January 1 and recorded with the county clerk by February 1. Only one homestead per family in the state.
When is the deadline to apply for the homestead exemption in Oklahoma?
March 15 of the tax year, or within 30 days after you receive a notice of valuation increase. If you file after March 15, the exemption starts the next year (68 O.S. 2892).
Do I have to reapply for the homestead exemption every year in Oklahoma?
One-time. No need to reapply while you keep living in the home. You must tell the assessor in writing if you stop using it as your homestead.
Are there property tax breaks for seniors in Oklahoma?
Senior Valuation Freeze (Property Valuation Limitation): Freezes the taxable market value of your home at its value in the year you qualify. Your tax can still change if tax rates change or you make improvements. Property Tax Credit or Refund (Form 538-H): A state credit or refund of property tax you paid last year above 1% of your household income, up to $200.
Do disabled veterans get a property tax exemption in Oklahoma?
100% Disabled Veterans Real Property Tax Exemption: 100% of the fair cash value of your homestead is exempt: no property tax on the home.
Is there a limit on how fast my home's taxable value can rise in Oklahoma?
Yes. The taxable fair cash value of a homestead (and agricultural land) cannot rise more than 3% a year, and other property 5%, unless the property is sold or improved (Okla. Const. Art. 10, Sec. 8B, per Oklahoma County Assessor). The cap is removed when the home sells to a non-family buyer.
Where do I apply for property tax exemptions in Oklahoma?
Your county assessor approves homestead exemptions, the senior valuation freeze and the disabled veteran exemption, using Oklahoma Tax Commission (OTC) forms. You apply to the assessor of the county where the home is; you do not have to go in person. The separate low-income property tax credit (Form 538-H) is claimed from the Oklahoma Tax Commission.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.