Menu

Property Tax Resources

32 minutes reading time (6337 words)

Oklahoma Property Tax Updates

UPDATED December 2020

Oklahoma’s Payment Under Protest Deadline and the Limited Exception

Pursuant to 68 O.S. § 2884, if a taxpayer has an appeal pending, the taxes must be paid in full under written notice of protest by December 31st. If the taxpayer does not pay the protested taxes in full under written notice by this date, the appeal is subject to dismissal.

However, a recent Oklahoma Supreme Court case holds that payment under written notice of protest by December 31st is not necessary in cases filed before the Board of Tax Roll Corrections that are later appealed to the District Court. See Video Gaming Technologies Inc. v. Tulsa County Board of Tax Roll Corrections, 2019 OK 84, 455 P.3d 918.

This can be a complicated issue. Contact your tax attorneys should you have any questions.

Mitchell T. Holliman
Elias, Books, Brown & Nelson, P.C.
American Property Tax Counsel (APTC)

Ohio Property Tax Updates
Oregon Property Tax Updates

By accepting you will be accessing a service provided by a third-party external to https://www.aptcnet.com/

American Property Tax Counsel

Recent Published Property Tax Articles

Does Your Property Tax Assessment Reflect COVID-19's Long-Term Challenges?

Here are a number of approaches to defending against excessive tax assessments.

Countless companies have seen their top and bottom lines decimated by COVID-related shutdowns, travel restrictions and changing consumer preferences since the start of the pandemic. Yet for many taxpayers, property tax values have changed little or even increased.

Many...

Read more

Property Tax Relief for the COVID Years

Strategies for getting value adjustments on assets impacted by the pandemic, from attorney Cynthia Fraser.

Last January I penned an article for this publication titled: "Will 2021 Bring Property-Tax Relief?" I never imagined we would enter a second phase of outbreaks and continued economic fallout related to COVID-19.

Because most states assess...

Read more

Understand the Impact of Intangibles

How to use these factors to reduce a senior living property's tax assessment.

The longstanding debate over intangible value in commercial real estate taxation rages unabated, and nowhere is the squabbling fiercer than in valuing seniors living facilities. Because these properties generally transact based on income from a going concern rather...

Read more

Member Spotlight

Members

Forgot your password? / Forgot your username?