LARENA ELLIS COOK
Delaware County Assessor
A complete list of exemption forms is available at www.ok.gov Our office is open 8:00 a.m. to 4:30 p.m. each weekday to provide assisstance with these exemption forms if needed. Please call, email or visit our office, we will be glad to help!"
SAVE MONEY IN 2024!
ATTENTION BUSINESS OWNERS- AVOID ASSESSMENT PENALTIES!!- Your Business Assets are taxable in the State of Oklahoma. Every Business Owner must assess their business personal property assets and inventory each year before March 15th to avoid an assessment penalty. FORM 901.
AVOID ASSESSMENT PENALTIES!!-Farm Equipment is taxable in the State of Oklahoma. All farm owners must assess their farm equipment each year before March 15th to avoid assessment penalties. Applications for Agricultural Exemption Permits (“Farm Cards”) are also taken during this time period. Agricultural Exemption Permits exempt farm owners from paying sales tax on certain items when purchased for use on their farm. Your Agricultural Exemption Permit application may be submitted online directly to the Oklahoma Tax Commission. The following link is a step by step tutorial from OKTAP on how to submit your application online:
https://oktap.tax.ok.gov/oktap/web/webfiles/Agriculture_Exemption_Application.pdf or submit an application to our office. FORM 924 & FORM 105-17.
ATTENTION PERSONAL PROPERTY OWNERS (MOBILE HOMES, IMPROVEMENTS ON LEASED LAND AND BOAT DOCK OWNERS)- AVOID ASSESSMENT PENALTIES!!- Your Personal Property is taxable in the State of Oklahoma. Owners of personal property must assess each year before March 15th to avoid an assessment penalty. FORM 924B & FORM 935MH
HOMESTEAD EXEMPTION- This exemption is available for all permanent residents that own land AND live on that same land in Delaware County regardless of age or income. The filing deadline for this exemption is on or before March 15 or within thirty (30) days from and after receipt of notice of valuation increase. FORM 921.
ADDITIONAL “DOUBLE” HOMESTEAD EXEMPTION- This exemption is available for all permanent residents of Delaware County that qualify for the Homestead Exemption above and have a gross household income that does not exceed $30,000 per year. The filing deadline for this exemption is on or before March 15 or within thirty (30) days from and after receipt of notice of valuation increase. FORM 994.
PROPERTY VALUE LIMITATION “FROZEN VALUE” EXEMPTION-This benefit “FREEZES” the valuation on your homestead qualified property. This exemption is available to individuals with homestead exemption who are 65 years of age or older as of January 1st and have a gross annual household income that does not exceed $66,100.00. The filing deadline for this exemption is on or before March 15 or within thirty (30) days from and after receipt of notice of valuation increase. FORM 994.
100% DISABLED VETERANS EXEMPTION- Veterans who are receiving 100% service-connected disability compensation from the VA and not subject to further examination or rating action can now receive 100% exemption on their homestead qualified property. Bring your official letter from the Veteran’s Administration and picture identification to file for this exemption. FORM 998.
MANUFACTURED HOMEOWNERS HOMESTEAD EXEMPTION- This exemption is for owners of manufactured homes that do not own their own land and are 62 years of age or older with an income that does not exceed $33,050.00 per year. The filing deadline for this exemption is on or before March 15 or within thirty (30) days from and after receipt of notice of valuation increase. FORM 952.
PERSONAL PROPERTY HEADS OF HOUSEHOLD EXEMPTION- Available for property owners who live in Delaware County and have taxable agricultural machinery and farm equipment. The deadline for new filers is March 15th. No form needed. Please notify us.
PERSONAL PROPERTY VETERANS EXEMPTION- This exemption is available for all veterans who live in Delaware County and assess agricultural machinery and farm equipment. Deadline for new filers is March 15th. FORM 930.
PROPERTY TAX REFUNDS- If you are 65 years of age or older OR totally disabled AND your gross household income does not exceed $12,000 annually, you could qualify for up to a $200.00 refund on your property taxes from the Oklahoma Tax Commission. This refund must be filed with your annual state income tax or by June 30th (if you have no income tax filing requirement). FORM 538-H.