Oklahoma Claim For Credit or Refund of Property Taxes (Circuit Breaker)





Variations in Receipt of Benefit

Benefit Varies with Income

Minimum Tax Amount Must be Paid

Benefit Type

Circuit Breaker


The refundable credit relieves property taxes exceeding a threshold of 1% of income if gross income is $12,000 or less. The maximum benefit is $200. The benefit is disbursed as an income tax credit or as a direct rebate if the claimant is not required to file an income tax return. Applications must be filed annually by 30 June of the year in which the credit is sought.

How is Benefit Disbursed

Credit to the income tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




Income Ceiling

Principal Residence

Description of Eligibility Criteria

The gross household income ceiling is $12,000 for the year prior to the year in which the application is filed. Eligibility is restricted to homeowners age 65 and older, or who are totally disabled for the entire year. The eligible person must be the head of household and must have lived in the state during the entire preceding year.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state disburses the benefit directly to the claimant as a credit on state income taxes. If the claimant is not required to file a state income tax return, a separate form can be filed to request a refund.

Record ID



The term disabled person for purposes of this benefit is someone who is unable to engage in any substantial gainful activity by reason of a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Income includes gross amount of income from every type received by all persons occupying the residence whether taxable or not taxable.


Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2019)
Oklahoma Tax Commission Claim Form for Credit or Refund for Property Taxes 2019 (based on 2018 income) [https://www.ok.gov/tax/documents/538-H-18.pdf Accessed 2/11/19] View Archived Source

Oklahoma Tax Commission, Ad Valorem Division Oklahoma Property Taxes 2020 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES 14 rev. 1-2-20
[https://www.ok.gov/tax/documents/TES-14.pdf Assessed 08/04/2020]
View Archived Source

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