Oklahoma · Property tax exemptions for surviving spouses · Updated Oct 2026
Oklahoma property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Oklahoma that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Oklahoma is the 100% Disabled Veterans Real Property Tax Exemption. 100% of the fair cash value of your homestead is exempt: no property tax on the home.
- Worth
- Full exemption
- Income limit
- None listed in our sources
- Deadline
- Form 998 prints no separate due date.
Property tax breaks for surviving spouses in Oklahoma
Disabled veterans100% Disabled Veterans Real Property Tax Exemption
100% of the fair cash value of your homestead is exempt: no property tax on the home.
For surviving spouses: The surviving spouse of such a veteran also qualifies.
- Who qualifies
- Head of household, Oklahoma resident, honorably discharged from the U.S. Armed Forces or Oklahoma National Guard, certified by the VA with a 100% permanent service-connected disability or receiving compensation at the 100% rate, and qualified for the homestead exemption. The surviving spouse of such a veteran also qualifies.
- How to apply
- File OTC Form 998 with your county assessor, together with a current VA benefits award letter certifying the 100% disability or 100% compensation rate. You must also have (or apply for) the regular homestead exemption.
- Deadline
- Form 998 prints no separate due date. You must own and live in the home on January 1 and have the homestead exemption (Form 921 is due March 15, or within 30 days of a valuation-increase notice); file Form 998 with or after your homestead application and ask your assessor which tax year it will start.
- Renewal
- One-time unless your status changes. If you move, file new homestead and Form 998 applications.
- Law
- Okla. Const. Art. 10, Sec. 8E; 68 O.S. 2888
Source: official page
How to apply, step by step
- File OTC Form 998 with your county assessor, together with a current VA benefits award letter certifying the 100% disability or 100% compensation rate.
- You must also have (or apply for) the regular homestead exemption.
Form: OTC Form 998 Application for 100% Disabled Veterans Real Property Tax Exemption
Deadline: Form 998 prints no separate due date. You must own and live in the home on January 1 and have the homestead exemption (Form 921 is due March 15, or within 30 days of a valuation-increase notice); file Form 998 with or after your homestead application and ask your assessor which tax year it will start.
Renewal: One-time unless your status changes. If you move, file new homestead and Form 998 applications.
Savings estimate for Oklahoma
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Oklahoma
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Oklahoma
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Oklahoma
Who qualifies for property tax breaks for surviving spouses in Oklahoma?
100% Disabled Veterans Real Property Tax Exemption: Head of household, Oklahoma resident, honorably discharged from the U.S. Armed Forces or Oklahoma National Guard, certified by the VA with a 100% permanent service-connected disability or receiving compensation at the 100% rate, and qualified for the homestead exemption. The surviving spouse of such a veteran also qualifies.
Is there an income limit for surviving spouses' property tax breaks in Oklahoma?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Oklahoma?
100% Disabled Veterans Real Property Tax Exemption: Form 998 prints no separate due date. You must own and live in the home on January 1 and have the homestead exemption (Form 921 is due March 15, or within 30 days of a valuation-increase notice); file Form 998 with or after your homestead application and ask your assessor which tax year it will start.
Do surviving spouses have to reapply every year in Oklahoma?
100% Disabled Veterans Real Property Tax Exemption: One-time unless your status changes. If you move, file new homestead and Form 998 applications.
Where do surviving spouses apply for property tax breaks in Oklahoma?
Your county assessor approves homestead exemptions, the senior valuation freeze and the disabled veteran exemption, using Oklahoma Tax Commission (OTC) forms. You apply to the assessor of the county where the home is; you do not have to go in person. The separate low-income property tax credit (Form 538-H) is claimed from the Oklahoma Tax Commission. For the 100% Disabled Veterans Real Property Tax Exemption: File OTC Form 998 with your county assessor, together with a current VA benefits award letter certifying the 100% disability or 100% compensation rate.
SourcesLast checked: Oct 2026.