Oklahoma 100 Percent Disabled Veteran Homestead and Household Property Exemption

Oklahoma's property tax relief for disabled veterans is written into the Constitution, not the statutes, which is why it is total and why it starts only at 100 percent. The home. Article X, section 8E, adopted by the voters as State Question 715 in 2004, gives "each head of household who has been honorably discharged from active service in any branch of the Armed Forces of the United States or Oklahoma National Guard and who has been certified by the United States Department of Veterans Affairs or its successor to have a one hundred percent (100%) permanent disability sustained through military action or accident or resulting from disease contracted while in such active service or the surviving spouse of such head of household" an exemption "for the full amount of the fair cash value of the homestead". The veteran must prove Oklahoma residency and must qualify for the ordinary homestead exemption. Who counts as 100 percent. The Constitution says certified with a 100 percent permanent disability. The Tax Commission's Form 998 asks both whether the applicant is certified at 100 percent permanent and whether the applicant is "receiving benefit compensation at the 100% rate", and tells the assessor to accept a VA award letter or the letter VA issues for this exemption. A veteran paid at the total rate through individual unemployability that VA has found permanent therefore qualifies in practice. A temporary 100 percent rating does not. It moves with you. State Question 770, adopted November 4, 2014 as House Bill 2621, added subsection C: if the homestead is sold on or after January 1, the new home the veteran or surviving spouse acquires is exempt for that year and after. Use Form 998-B, which prints the amended text. Form 998 itself, revised November 2025, still prints section 8E as adopted in 2004, without subsection C and with "military service" where the Constitution says "active service". The entitlement is the Constitution's, not the form's. The household goods. Article X, section 8D, State Question 735 of 2008, gives the same veteran or surviving spouse an exemption for "the full amount of all household personal property" subject to ad valorem tax, from January 1, 2009, and says the Legislature may not reduce the amount. How to apply. File Form 998 with the county assessor where the home is. The ordinary homestead rules in Title 68 apply: you must own and occupy the home on January 1, with the deed recorded by February 1, and a homestead application filed after March 15 counts from the next year. Once granted you do not reapply while you stay, but delinquent personal property tax cancels the homestead exemption the next January 1. Tell the assessor if you stop qualifying. If the veteran was killed or died in the line of duty rather than disabled, see the separate line of duty entry. What died in 2026. House Bill 4278 would have required the Tax Commission to create a standard form so the exemption follows a veteran through a closing without a gap. It was referred to the Rules Committee in February 2026 and did not pass. The move rule is still the one in subsection C. A surviving spouse keeps it. The Constitution names "the surviving spouse of such head of household" with no remarriage condition in the text of section 8E. The county will ask for the VA letter showing the veteran's status.