Contrary to popular belief, roads are not funded through property tax. Roads are primarily funded by fuel tax, motor vehicle tax and gross production tax. These taxes are collected by the Oklahoma Tax Commission (OTC) from each county. The OTC applies a formula to the collections to distribute the taxes back to each county. The formula is based upon population, square miles and bridge count, with population being the largest factor. Funds are received monthly by the County Treasurer, equally divided and appropriated to each road district. These funds are used for personnel costs, equipment, maintenance, fuel, repairs, materials and supplies.
In 2014 the citizens of Logan County voted to established a 1/4cent sales tax for roads. This is received monthly, equally divided and appropriated to each road district.
In 2021 the state legislature voted to send up to 120 million dollars per year from the County Improvements of Roads and Bridges (CIRB) fund directly to counties. Funds are divided equally to each of the seventy-seven counties. These funds may be used for any lawful road district purpose.
County Bridge and Road Improvement (CBRI) are state funds sent directly to the counties. These funds are to be used for projects, not maintenance costs. CBRI may be used for engineering, construction or grant match funds for projects.
County Improvements of Roads and Bridges (CIRB) funds are state funds used for large county projects that cost more than a county could do on its own. Funds are divided by eight ODOT districts in the state. Counties submit projects to be placed on the CIRB Five-year Plan. ODOT manages the projects including engineering and design, conducting bids, necessary purchase of right-of-way, relocation of utilities, obtaining any necessary state and/or federal permits.
Other funds such as Surface Transportation Block grants may be available. These funds are usually done through an application process and approved by a governing board. Often there are requirements regarding the population of an area, income of an area or other qualifying parameters. It can be difficult to qualify and compete with other entities for this funding.