Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 5 - Homestead Exemption › Section 710:10-5-4 - Restrictions as to homestead acreage, valuation, and location

Current through Vol. 41, No. 20, July 1, 2024
(a)
Homestead; one exemption allowed.
There can be only one homestead
				exemption allowed to one homestead or one piece of property, and only one
				exemption can be allowed to any single person of legal age, married couple and
				their minor child or children, or the minor child or children or a deceased
				person, whether residing together or separated, or surviving spouse.
				[
See:
68 O.S. §§
									2888,
				2889
				]
(b)
Urban homestead
				defined. "Urban homestead"
as used herein shall mean and include any
				homestead located within any city or town whether incorporated or
				unincorporated, or located within a platted subdivision or addition, whether
				such subdivision or addition be a part of a city or town. In no case shall an
				urban homestead exceed in area one (1) acre. Any platted subdivision or
				addition, whether a part of an incorporated city or town, or part of a
				township, is defined as an
urban
homestead and the one acre
				restriction applies. If a person owns a five acre tract in a subdivision
				platted in tracts of that size, he cannot obtain the homestead exemption on
				more than one acre and the improvements. The exemption as applied to urban
				homesteads is confined to the lot or lots upon which the residence and other
				outbuildings necessary or convenient for the family use are located. The
				exemption may be allowed to a vacant lot where such vacant lot adjoins or is
				contiguous to the lot or lots upon which the improvements are actually
				situated, but it must be in one tract, except that an alley between two lots
				does not deprive a person of the exemption of the lot across the alley, or to a
				lot in another block across the street from the house, if the barn or other
				outbuildings are located upon such lot. In no case can the exemption be granted
				on a vacant lot which does not adjoin or is not contiguous to the lot or lots
				upon which the improvements are actually situated. [
See:
68 O.S.
				§
									2888
				]
(c)
Rural homestead defined
				and land included in rural homestead. "Rural homestead"
as used herein
				shall mean and include any homestead located outside a city or town or outside
				any platted subdivision or addition. Land included in rural homesteads must be
				"about and contiguous or adjacent to" the land upon which the house is located.
				Land across a section line from the house may be included as a part of the
				homestead. Two tracts of land in one section which do not join, may also, in
				some cases, be included as a part of the homestead. The homestead exemption is
				allowed on any land close enough to the tract upon which the house is located
				to be considered, and actually is, one farm. [
See:
68 O.S. §
									2888
				]
(d)
Contiguous
				property.
The Act contemplates that the homestead selection will be in
				one contiguous area and not separated by property belonging to someone else.
				[
See:
Op. Att'y Gen. issued 05-14-37]
Amended at 15 Ok Reg
				  3451, eff 7-11-98