Cleveland County Assessor: 100% Disabled Veteran Exemption

The exemptions are the State's; see the Oklahoma entries. In Cleveland County they are claimed at the County Assessor's office, 201 S. Jones Avenue, Room 120, Norman, 8 a.m. to 5 p.m. on weekdays (405-366-0230), in person, by mail or by email to [email protected]. The 100% exemption. The page says it exempts the full fair cash value of the homestead for a head of household, honourably discharged from active service in the Armed Forces or the Oklahoma National Guard, whom VA certifies as entitled to compensation at the 100% rate with a permanent evaluation and no future examinations scheduled, and who owns the home on January 1 with a homestead exemption in place or qualifying for one. Apply on the Tax Commission's Form 998 with the VA qualification document and a picture ID. Compensation at the 100% rate reaches individual unemployability that VA has made permanent. What the page leaves out. Article X, section 8D of the Oklahoma Constitution also exempts all household personal property of the same veteran or surviving spouse, and section 8F exempts the homestead of the surviving spouse of a service member who died in the line of duty; the page mentions neither, nor that a surviving spouse can keep the 100% exemption. Where it is wrong. For the additional $1,000 homestead exemption (household income up to $30,000) and the senior valuation freeze, the page quotes a definition of gross household income that includes "veteran's disability compensation". 68 O.S. 2890(B) says gross household income "shall not include any veterans' disability compensation payments", and section 2890.1 applies the same definition to the freeze. A veteran living on VA compensation should leave it out and cite the statute; see the Oklahoma entry. The list the page prints matches the income definitions elsewhere in Title 68, such as the circuit breaker credit's on Form 538-H, where VA compensation does count.