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County Assessor

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Tisha Hampton

On May 2, 1890, Congress passed the Organic Act, officially creating Oklahoma Territory.

Section six of the Organic Act states that all property must be taxed in proportion to its value, which is the meaning of ad valorem, a Latin phrase meaning "according to value."

As your Logan County Assessor, I am committed to fulfilling that legal obligation in a fair and equitable manner.

As I campaigned for office, I talked to hundreds of Logan County residents and took careful note of their concerns. I continue to keep these concerns in mind as I conduct the property review process and work to ensure that your property is assessed fairly.

It was my intent then and is now, to maintain an open door policy. Please feel free to contact my office whenever you have a question or concern.

And…thank you for providing me the opportunity to serve as your county assessor.


A simple way to estimate the amount of your ad valorem tax is as follows:   

Multiply the fair cash value of your property by the 11% county assessment ratio, and then by the millage rate of your school district.

For instance, if your property is valued at $100,000, this amount is multiplied by .11 to get an assessed value of $11,000. The $11,000 is then multiplied by the millage rate of the school district in which you live to determine your tax. View the 2017 Tax Table below to find the school district millage rate for your area.

Millage rates are an integral part of the formula used to compute ad valorem tax. They directly affect how much you pay. The biggest factor affecting a millage rate is the passage of a bond.

It is important to note that millage rate tax increases also apply to properties owned by seniors whose property values have been “frozen,” based on the owner’s age and income.      

One way to lower your property tax is to apply for Homestead Exemption. This exemption deducts $1000 from the assessed value of your property and typically results in tax savings ranging from $73 to $116, based on your school district’s millage rate.



If you own property in Logan County and live on it, hopefully you have applied for Homestead Exemption in order to receive a reduction in your taxes. If not, here's some information to explain the process and how to apply for Homestead and other exemptions which may save you money.

Homestead Exemption exempts $1,000 from the assessed value of your property. If your property is valued at $100,000, the assessed value of your home is $11,000, since the county-wide assessment ratio is 11%. Homestead Exemption lowers this assessed value to $10,000. Depending on the school district in which you live, the exemption can save you $73 to $116 on your tax bill.

To qualify for Homestead Exemption, you must own and occupy your property as of January 1. If you apply after March 15, the exemption goes into effect the following year. It’s important to note that though a person may own multiple properties, Homestead Exemption can apply only to the one where you live.

Though the deadline to file for Homestead Exemption is March 15, we are happy to help you complete the application at any time. The simplest way to do this is by calling the assessor’s office at 282.3509. We will fill out the form for you and then mail or email it to you to sign and return. You can also come by the office at 312 E. Harrison to pick up an application. You do not have to reapply for this exemption annually. It is good for as long as you own and live on your property.

An additional exemption available is Double Homestead. This exemption is income-based. To qualify, you must have regular Homestead Exemption and be head of household with a gross household income of $20,000 or less. You apply for this exemption each year, between Jan. 1 and March 15. Bring proof of the previous year's income to the assessor’s office and we will be glad to complete the paperwork for you.

The Property Valuation Limitation is another exemption helpful for seniors. This is commonly called “the freeze.” To qualify for this, you need to be age 65 or older with a gross household income of $67,300 or less. The amount is determined annually by HUD. You can call our office in January to obtain the updated amount. The exemption freezes the appraised value of your homestead property the year you complete the application. The appraised value remains the same until ownership changes or new improvements are added. However, it does not freeze the amount of tax a person pays to fire or school districts. When you apply for this exemption, you need to provide proof of age and total household income from the prior year. As long as your income stays below the HUD level, the freeze remains.

For more information about these and other ad valorem tax exemptions that may save you money, call the assessor's office at 405.282.3509, or see the “important dates” link on this web page. You can also read about ad valorem exemptions on the Oklahoma Tax Commission’s website at www.ok.gov/tax.




Each year you receive a tax statement based on the value of your property, but do you know where the money goes?

The table below identifies the entities receiving money from a property with a taxable value of $108,785 and a total millage rate of 90.25. The tax on this property for 2017 amounts to $1080.

Of the $202.12 collected by Logan County, $30.64 is distributed to the County Health Department, $48.94 to the Common Fund for schools and $122.54 to the county for the support of various offices such as county clerk, assessor, treasurer and sheriff.

The Guthrie School District receives $676.14. This money is allocated for the general fund, building fund and EMS district.

The City of Guthrie receives $17.83 for their sinking fund. A sinking fund sets aside revenue over a period of time to fund a future capital expense or to repay a long-term debt.

VO-Tech District 16 receives $183.93 for their general fund and building fund.




Contact Information

Telephone: (405) 282-3509
Fax: (405) 282-6090
Postal Address:   

312 E. Harrison, Suite 102
Guthrie, Oklahoma 73044


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