Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 10. AD Valorem |
Subchapter 5. Homestead Exemption |
SECTION 710:10-5-2. Homestead exemption available to natural persons, citizens; marital status irrelevant
Latest version.
- The homestead exemption should be granted to any natural person who is a citizen of the State of Oklahoma, provided other requirements of the Act are satisfied. It is not necessary for a man to be married or be the head of a family. The exemption may be allowed to a single person. [See: 68 O.S. § 2888; Op. Att'y Gen. issued 02-09-37]