Tax statements are mailed in November or early December. If you do not receive your statements by mid-December, please contact our office immediately. Please verify that you have received all of your statements and that everything is correct. However failure to receive a tax statement does not exempt any person who is subject to taxation from paying taxes. O.S.68 1997 ss 2915.
The County Assessor determines property values. If you have any questions concerning your assessment, please contact the County Assessor’s Office.
Taxes must be paid in full or half by December 31. If you choose to pay half, you must pay the first half by December 31 and the second half if due by March 31. Statements that are $25 or less must be paid in full. If your taxes are not paid by December 31, penalty accrues at 1-1/2 percent per month until taxes are paid in full. Penalty on second half starts in April and accrues at 1-1/2 percent per month until taxes are paid in full. Some counties grant a 15-day grace period. In these counties penalty and interest accrue from the 16th of the month.
If you enclose a self-addressed, stamped envelope, your receipts will be mailed back to you. You may also print your receipt online by locating your tax item(s) and clicking on your name. Please allow 5-7 days for payments to be reflected online. If you need assistance with our website, please contact the County Treasurer's Office or the webmaster.
If your mortgage company is responsible for paying your taxes through an escrow account, the statement will be sent directly to the mortgage company. You will not receive a statement. We will also mail a tax statement to you. If you receive a tax statement that should be paid by your mortgage company please check with them before paying it because you may have already paid the taxes through your escrow account. Most mortgage payments are not received in our office until the end of December and may not be credited until the first part of January. To verify that your taxes have been paid, locate your tax item(s) online and click on the tax amount. To print a receipt, click on your name. Our website is set not to allow payments online for items that have been requested by a mortgage company.
The County Treasurer must hold a tax resale to sell any real estate for which the county has a held a tax lien for three full years (4 years delinquent taxes). A tax resale involves the outright purchase of property on which taxes are delinquent.
The tax resale is held each year on the second Monday of June in the County Treasurer’s office between 9 a.m. and 4 p.m. This property is auctioned off to the highest bidder. Bid begins with the amount of all delinquent taxes, penalties, fees and costs.
In the event no purchase is made, the remaining property is deeded to the County.
The County Treasurer may sell property deeded to the county after a Tax Resale upon receiving a bid on that property. The sale is subject to approval by the Board of County Commissioners, which has the power to reject any and all bids.
Any bidder must place a deposit with the County Treasurer’s office to cover the cost of advertising the sale.
At the sale, the property is auctioned to the highest bidder for cash. Before closing the sale, the successful bidder must pay any additional costs of advertising and County Clerk's recording fees not covered by the deposit. (If these costs are less than the deposit, the difference will be refunded to the bidder.)
OCTOBER CERTIFICATE SALE
New legislation has been passed amending 68 O.S. Section 3105. The amendment eliminated the October Certificate Lien Sale (Certificate Sale). All liens for delinquent properties will be held by the county. Properties which remain delinquent and unpaid for 3 years or more will now be governed by resale statutes. See June Resale for details. Tax certificates issued prior to this legislation will remain active and are subject to the law that was in effect at the time the certificate was purchased.
COLLECTION OF MORTGAGE TAX
A real estate mortgage tax is charged on every type of conveyance (document of property transfer) issued for the purpose of collecting money as a lien against real estate. This tax is to be paid by the Mortgagee, Mortgagor, or any other interested party (68 O.S. 2001-1904). Lenders must ensure that the Mortgage Information Form (No. 443) is presented with each mortgage instrument filed. The amount of the tax depends on the terms of the mortgage. The mortgage tax is rounded up to the next $100.00 when paying the maximum amount (10¢). Notarized affidavits must accompany all modifications.
MORTGAGE TAX RATES
Rate of tax on each $100 and each remaining fraction thereof:
5 Years or more: 10¢
4 Years and less than 5 years: 08¢
3 Years and less than 4 years: 06¢
2 Years and less than 3 years: 04¢
Less than 2 years: 02¢
Mortgage for less than $100: 10¢
Certification fee per mortgage: $5.00
Certified Mailing Fee: $5.00
Insufficient check charge: $35.00
Personal tax warrants: $10.00
Individual redemption fee: $5.00
Tax Deed Fees - Resale or Certificate: $10.00
Special Assessment Fees: $5.00
Assignment Fee for Tax Lien Certificates: $15.00
County Assessor certifies the tax amounts to be collected.
Taxes first become due and payable.
Current tax statements are mailed.
Last day to pay full amount or one half payment of taxes before becoming delinquent.
Due date for taxes paid by mortgage companies. Mortgage companies must pay the full amount due.
Last day to pay second half payment of taxes before becoming delinquent.
Delinquent personal tax statements are mailed.
Delinquent personal taxes are published in the newspaper.
May & June
Publication for the Resale to be held the 2nd Monday in June.
Second Monday in June
Delinquent real estate tax statements are mailed.
The Notice of Intents to Issue Tax Warrants statements on delinquent personal taxes are mailed.
Certified mail notice and publication of current delinquent real estate taxes
All add/deletes for mortgage group codes are due in by the mortgage/group companies.