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 credit refunds property taxes in excess 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, if the claimant is not required to file an income tax return, as a direct rebate.

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

Surviving Spouse

Description of Eligibility Criteria

The claimant must be the head of the household who is 65 years or older, or totally disabled and have lived in the state during the entire preceding year. The gross household income ceiling is $12,000 for the year prior to the year in which the application is filed. Surviving spouses are eligible for the claim.

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 due to a medically determined physical or mental impairment which is expected to last for a continuous period of 12 months or longer. Applications must be filed annually by 30 June of the year in which the credit is sought. Income includes the gross amount of income from all sources received by each person occupying the residence, whether taxable or not taxable.


68 O.S. § 2904 ~ 2911 (in effect for 2022)
Oklahoma, Tax Commission, 2021 Claim for Credit or Refund for Property Tax, Form 538-H (for applications in 2022)
[https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2021/538-H-2021.pdf Accessed 02/24/2022]
View Archived Source

Oklahoma, Tax Commission, Ad Valorem Division, Oklahoma Property Taxes 2021 Taxpayers' Rights, Remedies and Responsibilities Taxpayers Education Series TES-14 (February 2021)
[https://static1.squarespace.com/static/6036b93771a99b354a5ee6e3/t/607db283400b1d6afe02301c/1618850435968/TES-14+2021.pdf Accessed 10/04/2023]
View Archived Source
Oklahoma, Oklahoma County Assessor, Tax Credit / Refund Program
[https://www.oklahomacounty.org/elected-offices/assessor#Additional%20Homestead%20Exemption Accessed 10/05/2023]
View Archived Source

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