Oklahoma Homestead Exemption for the Surviving Spouse of a Service Member Who Died in the Line of Duty

Article X, section 8F of the Oklahoma Constitution, adopted by the voters as State Question 771 on November 4, 2014, gives "the surviving spouse of the head of household who is determined by the United States Department of Defense or any branch of the United States military to have died while in the line of duty" an exemption "for the full amount of the fair cash value of the homestead until such surviving spouse remarries". What it takes. The spouse must prove Oklahoma residency and qualify for the ordinary homestead exemption. There is no disability rating, no wartime test and no date limit: a spouse widowed before 2014 could claim it for 2014 onwards under subsection D. It follows the spouse to a new home in the same way as the disabled veteran exemption. It ends on remarriage, and the Constitution does not restore it if the later marriage ends. How to apply. File Tax Commission Form 998-C with the county assessor, which asks whether the applicant has remarried and whether the spouse was certified by the Department of Defense to have died in the line of duty. The Department of Defense Form 1300, Report of Casualty, is the usual proof. The same spouse also qualifies for the sales tax exemption card, up to $1,000 a year, and the children may qualify for Heroes Promise and, from November 1, 2026, the Gold Star tuition waiver.