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County Assessor - Important Dates

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Logan County Assessor Notices


                  Information from Logan County Assessor Tisha Hampton


Check out the following exemptions to see if you qualify for tax savings! Apply for exemptions at the Logan County Assessor’s Office at 312 E. Harrison, Ste. 102, Guthrie, 8:00 am to 4:30 pm, Monday – Friday.

***Note: Homestead and AG Exemption Applications can be completed over the phone and mailed or emailed to you for your signature. For more information, call 405.282.3509.

 Homestead Exemption – OTC Form 921

  • Exempts $1000 from the assessed value of your homestead property
  • Saves you $73 to $116 per year
  • You must own and occupy your property as of Jan. 1 to qualify.
  • File anytime during the year for this exemption, however, the deadline is March 15 for the exemption to apply to the current year.
  • File only once if you continue to own and reside on the property.

Double Homestead (Income-Based) – OTC Form 994

  • Exempts additional $1000 from assessed value and doubles savings
  • Total household income must be $20,000 or less.
  • No age requirement
  • Need to provide proof of income
  • File annually, unless you are 65 with an income that remains at $20,000 or less.

Property Valuation Limitation (Freeze) – OTC Form 994

  • Freezes the appraised value of your property the year you apply
  • Applies to homestead property only
  • To apply for this exemption you must be age 65 as of Jan. 1.
  • Income must be $67,300 or less (amount determined annually by HUD)
  • Need to provide proof of age and proof of total household income
  • File only once if your income stays below $67,300
  • Freezes property only – (still subject to school/fire district taxes)

100% Disabled Veterans Exemption – OTC Form 998

  • Must be head of household
  • Honorably discharged from active service
  • Own property that has homestead exemption or is eligible for it
  • Must provide original embossed letter from VA certifying you qualify because you are receiving 100% compensation with no future exams required
  • Two photo ID’s required
  • Exempts Homestead Property from taxation –  (still subject to fire district tax)

Exemption for Surviving Spouse of Veterans Deceased in Line of Duty – OTC Form 998-C

  • Exempts full amount of fair cash value of homestead property until surviving spouse remarries
  • Must have Homestead Exemption or be eligible for it

Storm Shelter/Safe Room Exemption – OTC Form 905

If you built or installed a storm shelter in 2002 or thereafter, the Oklahoma Constitution provides for an exemption from taxation on the shelter for up to 100 sq. ft. If ownership changes, the exemption is removed.

Agricultural Exemption Permit – OTC Form 105-17

  • Must be conducting a for-profit business to obtain this exemption
  • Exemption card is good for 3 years
  • Renew in Assessor’s Office

Claim for Credit or Refund of Property Tax – OTC Form 538-H

Persons over 65 or totally disabled with a total gross (household) income of $12,000 can make application for credit or refund of property taxes up to $200. Application is made to the Oklahoma Tax Commission on Form 538-H, and is due on or before June 30. The assessor’s office can provide you with the form, or you can obtain it online at the OTC website at: https://www.ok.gov/tax/documents/538-H-15.pdf

Manufactured Home Personal Property Exemption – OTC Form 952

  • To, apply, you must be 62 or older and head of household
  • Income cannot exceed $22,000
  • Must own and reside in a manufactured home
  • Cannot own land on which your manufactured home is located
  • May receive an exemption in an amount equal to $2000
  • Apply each year except for persons 65 or older as of March 15 who previously qualified for the exemption, if income remains at $22,000 or below.

Note: If you received OTC Form 924 (Individual Personal Property Rendition), Form 935 (Mobile Home Rendition), or Form 901 (Business Personal Property Rendition), be sure to update the information and return it to the Assessor’s office by March 15 to avoid penalties. 

  Please notify the assessor's office if your mailing address has changed.

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