Oklahoma County Assessor: 100% Disabled Veteran Exemption and Homestead Programs
The Oklahoma County Assessor takes the State's full homestead exemption for a 100 percent permanently disabled veteran on Form 998, with a VA letter, and Form 998-B after a move. Its page omits the matching household personal property exemption. It correctly says VA disability compensation is not income for the additional homestead exemption.
Also called: Assessor, Form 998, Form 998-B, homestead exemption, additional homestead, senior valuation freeze, Article X, section 8E, award letter, Larry Stein.
The exemptions are the State's; see the Oklahoma entries. In Oklahoma County they are claimed from the County Assessor, 320 Robert S. Kerr, Room 315, Oklahoma City 73102 (405-713-1235).
The disabled veteran exemption. The Assessor lists the State's conditions correctly: honourable discharge from the Armed Forces or the Oklahoma National Guard, Oklahoma residence, a 100% permanent disability sustained in service and certified by VA, and qualifying for the ordinary homestead exemption, with the surviving spouse also eligible. The applicant must bring "an original U.S.D.V.A. benefits award letter issued for qualification specific to this exemption that certifies the 100% service related disability, or the applicant is in receipt of compensation at the 100% rate", so a veteran paid at the total rate on permanent unemployability qualifies. Once granted it is not renewed unless status changes. After a move a new homestead application and a new disabled veteran application are needed; the Assessor's forms page carries both Form 998 and Form 998-B, the form for a home acquired after a sale.
What the page leaves out. Article X, section 8D exempts all household personal property of the same veteran or surviving spouse; the Assessor's page does not mention it. It says the Oklahoma Department of Veterans Affairs "has sent a letter to every veteran qualified"; a veteran who has no letter should not wait for one, and can ask VA for it (800-827-1000).
The other homestead programs. The ordinary homestead exemption is $1,000 of assessed value, which the Assessor puts at $87 to $134 a year depending on location: own and live in the home on January 1, with the deed filed with the County Clerk by February 1. The additional $1,000 exemption is for a household with income up to $30,000, filed January 1 to March 15. The Assessor's page quotes 68 O.S. 2890 correctly: "The term 'gross household income' shall not include any veterans' disability compensation payments." The senior valuation freeze uses the same definition.
Thresholds
Thresholds for Oklahoma County Assessor: 100% Disabled Veteran Exemption and Homestead Programs
Gate
Rule
100% schedular rating, permanent
One path is a 100% combined rating that VA has made permanent.
Permanent
A temporary 100% rating does not qualify.
Paid at the 100% rate on individual unemployability, permanent
The assessor accepts proof of compensation at the 100% rate, which reaches unemployability that VA has made permanent.
Permanent
Unemployability must also be permanent.
Additional homestead and freeze: income tests that ignore VA compensation
These need no rating; the rating filter cannot test income.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.