Oklahoma Claim For Credit or Refund of Property Taxes





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

Description of Eligibility Criteria

The household income ceiling is $12,000. Eligibility is restricted to homeowners age 65 and older, or who are totally disabled for the entire 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




Okla. Stat. § 68-2904 ~ § 68-2911 (in effect for 2017)
Oklahoma Tax Commission Claim Form for Credit or Rebate for Property Taxes of The Elderly and Totally Disabled [https://www.ok.gov/tax/documents/538-H-17.pdf Accessed 04/23/2018] View Archived Source

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