Property Tax Resources

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Oklahoma Property Tax Updates

UPDATED december 2023

Paying Taxes Under Protest

In Oklahoma, a taxpayer who has appealed from a decision affecting the value or taxable status of property must comply with mandatory payment-under-protest procedures set forth in 68 O.S. § 2884. To properly make payment of taxes under protest in compliance with § 2884, a taxpayer must: (1) pay by December 31, 2023, either one-half or the full amount of taxes owed under the tax bill; (2) include with such payment an executed OTC Form 990 Notice of Payment Under Protest; and (3) include a copy of the Petition or Complaint filed in the Court. If the taxpayer elects to make just a half payment by December 31, 2023, the same payment-under-protest procedures must be followed when making the second-half payment by March 31, 2024. Taxpayers must strictly comply with these procedures to avoid having their appeal dismissed.

Brady R. LippoldtElias, Books, Brown & Nelson, P.C.
American Property Tax Counsel (APTC)

Ohio Property Tax Updates
Oregon Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

How Poor Performance Can Aid Property Tax Appeals

Accounting for weak operations can buoy arguments to reduce taxable value, writes Baker Jarrell of Popp Hutcheson PLLC.

Property taxes are an ongoing headache for many commercial real estate owners, especially when their properties generate inadequate income. Assessors compound these frustrations when they value underperforming real estate as if it were...

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John Stark and Kirk Garza: Assessors Often Overvalue Student Housing

With competition from a growing supply of purpose-built student housing (PBSH) and student renters' ever-evolving preferences driving costs, property owners in the sector must guard against excessive tax assessments.

Assessors often treat this special asset class as a traditional multifamily development, while PBSH is designed specifically for university students. As such...

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Obsolescent Real Estate Presents Complications for Property Taxes

Incurable obsolescence — the stealth killer of commercial real estate value — is all too often overlooked in property tax appeals.

Any obsolescence can affect a property's value. Normal obsolescence involves curable problems, such as outdated fixtures and finishes that reduce a building's desirability. In valuation, the anticipated cost to cure...

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