County Assessor’s Annual Timeline Of Events

LANDMARK REQUIRED PROCEDURES

OTC REQUIRED PROCEDURES AND EVENTS

January 1: All Taxable Real And Personal Property Appraised And Assessed

Other Events, Activities, Items Of Importance:

ACCEPT APPLICATIONS FOR:

  1. Homestead Exemptions, Property Tax Limitations
  2. Veteran’s Exemptions
  3. Five-Year Manufacturing Exemption Applications
  4. Senior Valuation Limitations
  5. Storm Shelter Exemptions

-County Distribution: Annual Report to the Legislature on Visual Inspection
- New County Assessor/Staff Training In Oklahoma City (January or February After Election)
- Legislature Convenes
- County Boards Of Equalization May Meet Beginning The Fourth Monday In January In Counties With Assessed Valuation Of One Billion Dollars Or More
- Legislature Convenes In January In Odd Numbered Years, February In Even Numbered Years

LANDMARK’S REQUIRED PROCEDURES

OTC REQUIRED PROCEDURES EVENTS

Events, Activities, Items Of Importance: Continue Accepting Applications For Exemptions, County Officers And Deputies Association (CODA) Meeting

LANDMARK’S REQUIRED PROCEDURES

OTC REQUIRED PROCEDURES AND EVENTS

Events, Activities, Items Of Importance:
- Deadline For Accepting Various Applications For The Current Tax Year
- OTC Sending Additional Homestead Reimbursement Forms To Counties
- Second Half Of Previous Year’s Property Tax Due Prior To April 1

LANDMARK’S REQUIRED PROCEDURES



OTC REQUIRED PROCEDURES AND EVENTS

April 1: County Board Of Equalization Meets

April 15: All Public Service Returns Due To OTC

April 30: Claims For Tax Exempt Manufacturing Reimbursement Filed By County Commissioners

April 30: Additional Homestead Reimbursement Forms Due Back To OTC

Other Events, Activities, Items Of Importance:
-Assessor Delivers Assessment Roll To County Board Of Equalization By 1st Monday In April
-Daylight Savings Time Begins First Sunday In April
-Assessors’ District Meetings May Begin The Last Friday In April

LANDMARK’S REQUIRED PROCEDURES



OTC REQUIRED PROCEDURES AND EVENTS

May 31: County Board Of Equalization Adjourns Extension of Session 68 O.S. 1991, Sec. 2863-A

Other Events, Activities, Items Of Importance:
-Assessors’ District Meetings May Be Held Each Friday Of The Month
-OTC Sends Base And Additional Homestead Report Forms To Assessors
-OTC Sends Annual Abstract Of Valuation Forms To Assessors
-Legislature Adjourns The Last Working Day Of The Month
-Counties Having A Total Assessed Value Of One Billion Dollars May Extend The County Equalization Board To July 31 In Special Session

LANDMARK’S REQUIRED PROCEDURES

OTC REQUIRED PROCEDURES AND EVENTS

June 15: Annual Abstract Of Valuation Due To OTC

June 15: All Approved Applications For Exempt Manufacturing Sent To OTC

Third Monday In June: State Board Of Equalization Meets

Other Events, Activities, Items Of Importance:
-Reimbursement For Manufacturing Exemptions Sent To County Treasurer
-File The Certified Abstract With County Excise Board Within Ten Days After Receiving Certification From The State Auditor’s Office
-Public Service Protest Period Is 20 Days After The Post Date Of Certification Notices From The SBOE.

LANDMARK’S REQUIRED PROCEDURES



OTC REQUIRED PROCEDURES AND EVENTS

July 1: Homestead Reports Due Back To OTC

July 31: Property Of Railroads, Air Carriers, And Public Service Corporations Assessed Valuations To Be Certified By The State Auditor And Inspector To The County Assessors On Or Before July 31.

Other Events, Activities, Items Of Importance:
-Receipt Of Certified Public Service Values From The State Auditor
-Prepare And File With The Excise Board An Abstract Of Assessed Value After Certification By The State Board Of Equalization For Locally And Centrally Assessed Property (68 O.S. Section 2867 D).

LANDMARK’S REQUIRED PROCEDURES

OTC REQUIRED PROCEDURES EVENTS

Events, Activities, Items Of Importance:
-OTC Annual Educational Conference
-Reimbursement For Additional Homestead Sent To County Treasurer

LANDMARK’S REQUIRED PROCEDURES

OTC REQUIRED PROCEDURES AND EVENTS

September Events, Activities, Items Of Importance:
-First Review Of Equalization Study Data By The Second Monday In September
-International Association Of Assessing Officers (IAAO) Conference (September/October)
-Assessor Prepares Tax Roll On Or Before October 1
-Deliver The Completed Tax Roll Abstract To The County Treasurer And Certify The Tax Roll Abstract With The County Clerk On Or Before October 1
-Association Of County Commissioners Of Oklahoma (ACCO) State Meeting

October Events, Activities, Items Of Importance:
-Equalization Study Data Review Returned To OTC By First Monday In October
-Report To The Legislature Questionnaire Mailed To Counties In Mid-October
-Report Of Net Assessed Valuation And Millage (Form 993) Sent To Counties
-Assessors’ Association Convention In Oklahoma City
-Legislative Questionnaire Returned To OTC By the Last Day In October
-Final Listing Of Equalization Study Sample Data Results To Assessors By Third Monday
-County Treasurer Prepares And Mails Tax Statements 30 Days After Delivery Of The Tax Roll
-Daylight Savings Time Ends The Fourth Sunday In October

LANDMARK’S REQUIRED PROCEDURES AND EVENTS

AFTER TAX ROLL IS COMPLETE— DO THE FOLLOWING YEAR END PROCEDURES:

By doing ALL the End of the Year Procedures, this BEGINS a new Tax Year in LandMark.

OTC REQUIRED PROCEDURES AND EVENTS

November 1: Taxes Due And Payable

November 1: Report Of Net Assessed Valuation And Millage (Form 993) Returned To OTC

Other Events, Activities, Items Of Importance:
-Notice Of Informal Protest Filed With OTC By The First Monday In November
-Review And Final Disposition Of Any Equalization Study Informal Protest By The Second Monday In November
-Request To County Treasurer For Current Levy Sheet (As Soon As They Are Certified)

December 1: State Board Of Equalization Meets

December 31: Tax Becomes Delinquent Unless The First Half Has Been Paid

Other Events, Activities, Items Of Importance:
-Notice And Orders Of Noncompliance Sent The First Week Of The Month
-New Schedules, Procedures, Laws, Forms Received For The New Tax Year

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