Oklahoma Property Tax Protest Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | Within 30 calendar days of the date the county assessor mails the Notice of Increase in Valuation, file a written informal protest (Form 974) with the county assessor. The assessor issues a written decision within 7 calendar days of the informal hearing; the taxpayer then has 15 calendar days from the date that decision is mailed to file a formal appeal (Form 976) with the County Board of Equalization. There is no fixed statewide calendar deadline because the clock runs from each parcel's notice; all BOE proceedings must conclude by the board's adjournment (statutorily on or before May 31). — 68 O.S. §2876 |
|---|---|
| Protest body | County Board of Equalization (County BOE) |
| Primary form | County Assessor Informal Protest |
| Can value increase | No |
How to Protest in Oklahoma
File your protest with your county's County BOE by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your protest is denied, escalation options include: Informal protest and informal hearing with the county assessor (Form 974) → County Board of Equalization formal appeal (Form 976) → District court (de novo appeal on law and/or fact); Court of Tax Review for valuations over $3,000,000 → Oklahoma Supreme Court (appellate review).