Oklahoma County, Oklahoma property tax

ACS 5-year median real estate taxes paid (table B25103) divided by ACS 5-year median value of owner-occupied housing units (table B25077), county-wide. This is a ratio of two independently estimated medians — not the median of the ratio, and not a rate any parcel is billed. It reflects the actual mix of overlapping districts, exemptions and assessment caps as experienced by owner-occupants, and it lags: a 5-year sample centres about two and a half years before its end date.

Layer 1 of the county property-tax corpus: a MEASURED baseline from ACS 2020-2024 5-year, not a published rate. No statutory rate, assessment ratio or exemption has been collected for these counties yet, so nothing here should be read as what a particular property would be billed.

PROVISIONAL FOR THREE REASONS. (1) The assessment ratio, the single most load-bearing number in an Oklahoma bill, is recorded as unknown: the constitution fixes a band and a freeze, not a figure, and no statewide publication of the 77 counties' percentages was found. The per-county percentages are published, but only through the 2024 Ad Valorem Statistics; Oklahoma County's sample 2025 notice of value prints 11%, matching its 2024 figure, but that is one county's fact and this record states none. (2) The 22.85% public service percentage is dated 2024 (Ad Valorem Statistics) and otherwise rests on the constitutional freeze; no 2025-dated statement was found. (3) The constitutional text was read on www.oscn.net, which serves a Cloudflare Turnstile challenge to a plain client — so its citations carry no contentAssertion and were verified through a browser-rendering fetch. THE 3%/5% CAP IS ON FAIR CASH VALUE, and three readings of it are wrong. It is not a cap on the bill (millage can rise without limit beyond the levy ceilings), it is not a cap on ASSESSED value (though with a frozen county percentage the two move together), and it is not cumulative: §2817.1(A) forbids treating it as an automatic annual increase, as banked headroom, or as "a twenty-percent increase every four (4) years". It is released for the year when title is "transferred, changed, or conveyed" and for the value of improvements, and it never applies to personal property or to anything the State Board of Equalization values. Note the statutory lag: §2817.1, last amended in 2005, still speaks only of five percent; the 3% homestead and agricultural tier exists in the constitution alone, from 1 January 2013 (SQ 758). THE SCHEMA QUESTION. (a) `valuation` is recorded as `market`. Every class of Oklahoma real property is valued at fair cash value for its highest and best ACTUAL use in the preceding year, not its highest and best possible use (Art. X §8(A)(2); §2817(B)) — so a farm, a vacant lot held for development and a house are all priced on what they are, and §2817(G) bars reassessing on a sale price alone without a change in use. `use-value-eligible` would describe agricultural land only, and `acquisition` would misdescribe a cap that applies to every parcel whether or not it has sold; the cap is recorded as two `assessment-growth` entries instead. (b) `classified` is false. Oklahoma does classify — real, personal, household goods where exempted, public service, railroad and air carrier (§2803) — and the classes carry different ratio bands, but within a county residential and commercial real property carry the identical percentage, which is the distinction this field exists to make. (c) The assessment ratio is `unknown('not-yet-collected')` on every class but `utility`, because the vocabulary offers no member for "fixed per county within a statewide band"; a `tieredRatio` would be wrong, since the ratio does not step by value. (d) The two $1,000 homestead exemptions are `flat` amounts of ASSESSED value; the vocabulary does not say which base a flat amount is on, and every consumer must read the exemption note. OUTSIDE THIS TAX YEAR: a 2026 ballot measure (State Question 847) would amend Art. X §8B and §8C to lower the caps from tax year 2027. Its text and outcome were not read from a primary source and nothing in this record depends on it. HOST BEHAVIOUR. www.oscn.net answers a non-browser client with a Turnstile CAPTCHA page, at HTTP 201 and sometimes 200, for every DeliverDocument path; the bodies cited were read through a rendering fetch. www.oklegislature.gov serves each Oklahoma Statutes title as one undated PDF that it overwrites in place (Title 68 is 1,566 pages, Last-Modified 31 December 2025, so it already carries the 2025 session laws); the amendment history at the foot of each section is the only evidence of which text governed 1 January 2025, and every section relied on here was last amended before that date. Bogus paths under its /ok_statutes/completetitles/ directory answer HTTP 200 with an HTML page rather than a 404.