How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - BOE (formal county appeal) / Oklahoma Court of Tax Review or District Court (judicial appeal)

Step by Step

How to do it

Watch for your Notice of Value (OTC Form #974): County assessors mail Notices of Value each year beginning in January for properties with increased fair cash value or taxable fair cash value; review immediately upon receipt
Contact County Assessor informally first: most assessors welcome informal review; request your property record; bring comparable sales data; many issues resolved informally
FILE OTC FORM 974 (Informal Appeal to County Assessor) - Informal Review:
DEADLINE: 15 WORKING DAYS from the date shown on the Notice of Value mailing; critical - count business days only
If you did NOT receive a Notice of Value (value did not increase), you may still file by the FIRST MONDAY IN APRIL deadline of that tax year (April 6, 2026 for 2026 tax year)
File with the county assessor's office (not the BOE) at this first stage
Assessor reviews evidence and issues a written decision
FILE OTC FORM 976 (Formal Appeal to County Board of Equalization) - if informal appeal denied or unsatisfactory:
DEADLINE: Within 15 CALENDAR DAYS of the date the assessor mails their informal hearing decision
File with the county's Board of Equalization secretary; Board schedules hearing
BOE holds hearing; present evidence (comparable sales, appraisal, data corrections); BOE issues written decision
Small county BOE procedure: for counties with population under 300,000, BOE must provide at least 3 dates with at least 10 days between each; no final determination until taxpayer fails to appear for all 3 dates
DISTRICT COURT OR COURT OF TAX REVIEW: if unsatisfied with BOE decision:
Appeal to county District Court within 30 days of BOE decision
Or appeal to Oklahoma Court of Tax Review (for commercial properties) - see specific procedures
If property tax protest pending, taxes must be paid timely; accompany payment with written notice of protest on OTC form

Details

What you need to know

Required Docs

OTC Form 974 (informal review) - from county assessor or tax.ok.gov
OTC Form 976 (formal BOE appeal) - from county assessor or tax.ok.gov
Comparable sales evidence, appraisal, property data documentation

Fee

Informal review and BOE: no fee; District Court: filing fees INFORMAL APPEAL DEADLINE: 15 WORKING DAYS from Notice of Value mailing date; OR first Monday in April (for properties without a value change notice) BOE APPEAL DEADLINE: 15 CALENDAR DAYS from assessor's informal decision mailing DISTRICT COURT: 30 days from BOE decision WHERE TO GO: County Assessor (OTC Form 974 - informal); County Board of Equalization (OTC Form 976 - formal); District Court or Court of Tax Review (judicial)

Where to Go

County Assessor (OTC Form 974 - informal); County Board of Equalization (OTC Form 976 - formal); District Court or Court of Tax Review (judicial)

County-specific variations apply

Each of Oklahoma's 77 counties has its own BOE and assessment procedures. Oklahoma County (OKC), Tulsa County, Cleveland County, and Canadian County have the most active assessment and appeal systems. Assessors are elected constitutional officers serving 4-year terms; physically inspect each parcel at least every 4 years. Very small OK counties may have more informal processes.

Oklahoma Notes

Important state-specific details

15 WORKING DAYS deadline for informal appeal - short; act immediately on your Notice of Value.
If you miss the informal appeal window, the FIRST MONDAY IN APRIL deadline provides a fallback for properties where value did not change.
PAY TAXES EVEN DURING PROTEST: if a protest is pending, taxes must still be paid timely; accompany payment with written notice of protest on OTC form.
Oklahoma fair cash value standard: open market sale price for similar properties.
SENIOR VALUATION FREEZE: locks assessed value for qualifying seniors 65+ - no need to appeal if frozen value is already in place.

Official Source

State office contact

State Office

Oklahoma Tax Commission, Ad Valorem Division - tax.ok.gov/divisions/ad-valorem | (405) 521-3178; County Assessor (varies by county); County Board of Equalization (varies by county)