Tulsa Property Tax: CBOE Appeals, Rates & Exemptions (2026)

For 2026 Tulsa County property-tax assessments, file OTC Form 974, County Assessor Informal Protest, with the Tulsa County Assessor. If your value did not increase, the fixed 2026 deadline was Monday, April 6, 2026; if you received a Notice of Increase, your deadline is 30 calendar days from the mailing date on that notice. (oklahoma.gov)

File with the Assessor at Tulsa County Headquarters, 218 W. Sixth St., 5th Floor, Tulsa, OK 74119; the office lists assessor@tulsacounty.org, 918-596-5100, and 918-596-4799. If you later move to a formal appeal, use OTC Form 976 and file one copy with the Assessor and one with the Tulsa County Board of Equalization secretary, the Tulsa County Clerk, at 218 W. 6th St., 7th Floor, Tulsa, OK 74119; the Clerk’s appeal form lists taxappeal@tulsacounty.org, 918-596-5830, and fax 918-596-5867. (assessor.tulsacounty.org)

How assessments work in Tulsa County

Tulsa County values real property each year as of January 1. The Assessor’s guide says property use, market conditions, ownership, fair cash value, taxability, and who owes the tax are determined as of that date. Notices of increased value start going out in early January. Exemption applications run January 1 through March 15, formal County Board of Equalization work begins around February 1, and the Board normally finishes by May 31. Tax bills start around November 1; at least the first half is due by December 31, and the second half by March 31. (assessor.tulsacounty.org)

For a home, the important distinction is Fair Cash (Market) Value versus Total Taxable Value (Capped). Tulsa County’s real-property assessment ratio is 11%. Oklahoma’s cap limits annual taxable-value increases to 3% for homestead property and agricultural land and 5% for non-homestead and commercial property, but the cap is on taxable value, not your market value or your final tax bill. (assessor.tulsacounty.org)

Your tax is roughly: Taxable Fair Cash Value × 11% − exemptions = Net Assessed Value; Net Assessed Value × local tax rate ÷ 1,000 = tax. Rates vary by school/city tax unit. The latest official Tulsa County rate sheet I found lists 2025 rates such as 134.01 for Tulsa / T-1A, 136.74 for Tulsa / Union T-9A, 141.38 for Tulsa / Jenks T-5A, and 138.82 for Tulsa / Bixby T-4A, all per $1,000 of net assessed value. (www2.tulsacounty.org)

Whether you should appeal

Appeal if you can prove one of three Tulsa-specific problems: the Assessor has the wrong facts, the market value is too high, or similar properties were treated more favorably. The Assessor’s guide specifically suggests checking measurements, lot size, building characteristics, hidden defects, sales of comparable properties, appraisal records on similar homes, and independent appraisals. (assessor.tulsacounty.org)

Do not build the case around “taxes are too high,” city budgets, school funding, or politics. Tulsa’s guide says the Assessor and the County Board of Equalization have no control over budgets, tax rates, inflation, or local politics, and that they must decide based on evidence. (assessor.tulsacounty.org)

A realistic savings example: suppose your Tulsa home is in tax unit T-1A and you already have homestead. The latest official T-1A rate is 134.01 per $1,000 of net assessed value. If you prove the 2026 fair cash value should be $25,000 lower, your assessed value drops by $2,750 ($25,000 × 11%). The tax reduction is about $368.53 ($2,750 × 134.01 ÷ 1,000). A $10,000 reduction is worth about $147.41 in that district. Your exact savings will differ if you are in Union, Jenks, Broken Arrow, Bixby, Sand Springs, or another Tulsa County tax unit. (www2.tulsacounty.org)

I did not find an official Tulsa County publication with residential appeal success rates or median reductions. Treat any private “average reduction” claims cautiously unless they cite Tulsa County data.

Step-by-step how to file

1. Look up your parcel. Use the Tulsa County Assessor property search and write down your account number, school district/tax unit, fair cash value, taxable capped value, exemptions, and last notice date. The property pages show these fields and the office contact information. (assessor.tulsacounty.org)

2. Confirm your deadline. If the value increased, count 30 calendar days from the notice mailing date. If your value did not increase or decreased and you still wanted to protest the 2026 value, the fixed deadline was Monday, April 6, 2026, because Oklahoma uses the first Monday in April rule. The next fixed no-change deadline is Monday, April 5, 2027. (oklahoma.gov)

3. Complete the current form. Use 2026 OTC Form 974, County Assessor Informal Protest. It asks whether you want the informal hearing by phone or in person, your proposed value, and supporting evidence such as judgment, sale, comparable sales, appraisal, or other evidence. (oklahoma.gov)

4. Submit to the Assessor. The form says “Return to County Assessor.” Use the Assessor’s official address: 218 W. Sixth St., 5th Floor, Tulsa, OK 74119. The official site lists assessor@tulsacounty.org and fax 918-596-4799; if you email or fax, ask for written confirmation that it was received and accepted as filed. There is no filing fee shown on the official protest form or Tulsa guide.

5. If the informal result is still wrong, file Form 976. Use 2026 OTC Form 976, Formal Appeal County Board of Equalization within 15 calendar days of the Assessor decision mailing date. Mail or deliver one copy to the Assessor and one copy to the County Board of Equalization secretary (County Clerk). The Tulsa County Clerk appeal form lists: Michael Willis, Tulsa County Clerk, 218 W. 6th Street, 7th Floor, Tulsa, OK 74119; taxappeal@tulsacounty.org; 918-596-5830; fax 918-596-5867. (oklahoma.gov)

What happens after

The Assessor must schedule an informal hearing on your disputed valuation. Under the current Form 974 instructions, the hearing may be in person or by phone if requested, and if you cannot participate in a scheduled informal hearing, you must be given at least two additional opportunities. The Assessor must issue a written decision within 7 calendar days after the informal hearing and send it by regular or electronic mail. (assessor.tulsacounty.org)

The formal appeal goes to the Tulsa County Board of Equalization (CBOE). Tulsa’s guide describes the CBOE as three citizens appointed by the Oklahoma Tax Commission, County Commissioners, and District Judges. The Board is independent of the Assessor for the appeal and can resolve valuation disputes and exemption disputes, but Tulsa’s guide says CBOE decisions are binding only for the year at issue. (assessor.tulsacounty.org)

At the CBOE stage, you may appear in person, by telephone or other electronic means, or by affidavit. The Board can take evidence, subpoena records, confirm, correct, or adjust valuation, and must explain each decision in writing on the prescribed form. If you are still dissatisfied after the CBOE decision, Tulsa’s guide says you may appeal to district court or the Court of Tax Review within 30 calendar days of the date the order was mailed or delivered; consult an attorney before doing that. (oklahoma.gov)

Local tips

Check exemptions before fighting over value. The standard Homestead Exemption reduces assessed value by $1,000; at the T-1A rate of 134.01, that is about $134 per year. The Additional Homestead Exemption is another $1,000 assessed-value deduction for qualifying households with gross household income of $30,000 or less. The Senior Valuation Limitation is for homeowners age 65 or older whose gross household income does not exceed the applicable HUD median-income limit; it freezes taxable fair cash value while qualifications are maintained. Tulsa’s 2025 guide shows the Tulsa MSA HUD figure as $69,700 for the 2025 schedule, and the current qualification changes by year, so verify with the Assessor before filing. (assessor.tulsacounty.org)

Also check the 100% Disabled Veteran exemption if you qualify; Tulsa’s guide identifies it as an assessed-value exemption for qualifying 100% disabled veterans, with non-ad-valorem charges not necessarily exempt. (assessor.tulsacounty.org)

For evidence, Tulsa homeowners usually do best with: your closing statement if you bought recently; 3–6 nearby comparable sales close to January 1, 2026; photos and contractor estimates for defects; and a printout of your Assessor property record showing factual errors. Bring or send the same packet to every stage so the story stays simple: what the Assessor says, what you say, and the proof.

Tulsa County Property Tax Rate

No single countywide homeowner millage applies; Tulsa County's current published 2025 ad valorem rates vary by taxing unit/school district. The 2025 table is stated as a rate per $1,000 of taxable/net assessed value and ranges from 90.70 to 141.38 mills, with examples including Tulsa/T-1A at 134.01, Broken Arrow/BA-3A at 128.66, and Jenks/JK-5A at 125.45.

Source: https://www2.tulsacounty.org/media/xvigaxtd/2025-tulsa-county-tax-rates.pdf

When Are Property Taxes Due in Tulsa County?

Current-year property taxes are due December 31 if paid in full; if paid in two installments, the second half is due March 31. If a due date falls on a weekend or holiday when the Tulsa County Headquarters Building is closed, the next business day is treated as the due date. Current-year tax payments may be paid in full or in one-half amounts by December 31; the second-half payment is due March 31. Taxes of $25 or less must be paid in full, and mortgage companies must pay the full amount due.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www2.tulsacounty.org/treasurer/about/calendar-of-events/

Property Tax Exemptions in Tulsa County

• Homestead Exemption — An Oklahoma citizen/owner of record who actually lives in the property as their primary residence and meets ownership and residency requirements.. $1,000 off the home's gross assessed value. Yes, one-time application; no annual reapplication is required if ownership and place of residence do not change. Apply by March 15 for the current tax year; applications after March 15 are credited to the following year.. (Source: https://assessor.tulsacounty.org/documents/info/Taxes/Property/AdValorem/AdValoremPropertyTaxGuide.pdf)
• Additional Homestead Exemption — Homeowners who meet the homestead exemption requirements and have gross household income from all sources, excluding gifts and veterans' disability compensation, of $30,000 or less.. Additional $1,000 exemption from assessed value. Yes; annual filing is required for applicants under age 65, while applicants age 65 or older do not have to reapply unless qualifications change. Apply by Between January 1 and March 15.. (Source: https://assessor.tulsacounty.org/documents/info/Taxes/Property/AdValorem/AdValoremPropertyTaxGuide.pdf)
• Senior Property Valuation Limitation / Senior Freeze — Head of household age 65 or older who owns and occupies the homestead and whose gross household income does not exceed the annual HUD-based qualification amount; the 2026 Tulsa County maximum qualification income is $90,300.. Limits/freezes the taxable fair cash value of the homestead at the approved level while qualifications are maintained; value may be reduced for market conditions but may not increase above the limitation level. Yes; file an application for property valuation limitation with the county assessor beginning with the first year of eligibility. Apply by March 15, or within 30 days after receipt of a notice of valuation increase, whichever is later.. (Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/ad-valorem/2026PropertyValuationLimitations.pdf)
• 100% Disabled Veterans Real Property Tax Exemption — An Oklahoma resident head of household who was honorably discharged from active service in the U.S. Armed Forces or Oklahoma National Guard and is certified by the U.S. Department of Veterans Affairs as having a 100% permanent service-connected disability; surviving spouses may also qualify under the stated rules.. Exemption for the full amount of the fair cash value of the homestead. Yes; complete OTC Form 998 and return it to the county assessor. (Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/ad-valorem/current/998.pdf)
• Unremarried Surviving Spouse of Military Personnel Who Died in the Line of Duty — An unremarried surviving spouse of military personnel determined by the U.S. Department of Defense or a branch of the U.S. military to have died in the line of duty, for an owner-occupied homestead that meets homestead requirements.. Exempts the full actual fair cash value of the homestead property from ad valorem tax. Yes; apply in the initial year with the county assessor using Form 998-C and provide required military documentation such as DD Form 1300. Apply by Generally January 1 through March 15 in the same manner as homestead exemption; certain current-year adjustments may be made if the assessor becomes aware of an otherwise qualified applicant.. (Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2024/Chapter_10_Ad_Valorem_2024.pdf)
• Property Tax Credit / Refund / Circuit Breaker — A head of household who is an Oklahoma resident for the entire preceding calendar year, is age 65 or older or totally disabled, and has gross household income of $12,000 or less.. Refund/credit equals property taxes paid on the homestead minus 1% of household income, capped at $200. Yes; file Oklahoma Form 538-H annually with the Oklahoma Tax Commission and attach a copy of the tax bill. Apply by June 30 each year for property taxes paid for the preceding calendar year.. (Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/538-H.pdf)

How to Look Up Your Property Record in Tulsa County

You can look up your property's official record at https://assessor.tulsacounty.org/Property/Search. The Tulsa County Assessor property search lets users search by address, owner name, subdivision, or account number and view parcel/property details such as fair cash value, capped/taxable value, assessment ratio, exemptions claimed, school district, tax rate, estimated taxes, and sales/documents.