TAX EXEMPTIONS FOR
FRATERNAL, RELIGIOUS AND CHARITABLE
Properties of fraternal, religious and charitable
institutions may be entitled to ad valorem tax exemptions on all or part
of their property pursuant to Art. 10, § 6 Oklahoma Constitution and
Oklahoma Statute Title 68 § 2887.
Ad valorem tax exemptions are
allowed to qualifying properties of institutions on a parcel-by-parcel
basis and depends on the ownership and usage of the property.
valorem tax exemptions are not automatic. For each parcel of real property
owned by a church or charitable organization, an affidavit, stating the
use of the property, must be filed with the Carter County Assessor. The
affidavit serves as the basis for the determination of the ad valorem tax
status of the parcel of real property.
The affidavit forms, which
are available from the County Assessor’s Office, list items which may be
needed in support of a request for ad valorem tax exemption.
County Assessor’s Office sometimes needs additional information after the
receipt of an affidavit and a physical inspection of a property is
sometimes necessary. Therefore, it is advisable that the application for
an ad valorem tax exemption should be filed well in advance of the annual
deadline, which is the fourth Monday in April.