UPDATED December 2019
Avoid Deadline Disaster
Taxpayers should be aware that the deadlines to file tax appeals in Oklahoma have been changed, effective November 1, 2019. Under the Oklahoma Ad Valorem Tax Code, as amended, a taxpayer now has thirty (30) calendar days from the date of mailing of a notice of increase in value to file an informal appeal with the county assessor. If no notice of increase in value has been issued, a taxpayer can still file an informal appeal by the first Monday in April. This change is particularly important because it is thirty (30) days earlier than the previous deadline which was the first Monday in May. The taxpayer now has fifteen (15) calendar days from the date the assessor’s informal hearing decision is mailed to file a formal appeal with the county board of equalization. Once a formal appeal decision has been rendered by the county board of equalization, a taxpayer has thirty (30) calendar days from the date the formal decision was mailed or delivered to file a petition in district court. Prior law required appeals to be filed in district court within ten (10) days of final adjournment of the Board. Under Oklahoma law, failure to comply with deadlines will bar an appeal.
William K. Elias
Elias, Books, Brown & Nelson, P.C.
American Property Tax Counsel (APTC)