Senior valuation freeze in the OKC metro (2026)

The senior valuation freeze ("property valuation limitation") locks the taxable value of a qualifying senior's homestead. It does not freeze the tax rate.

2026 requirements

Head of household is 65 or older on January 1.
Owns and occupies the home and has (or qualifies for) the homestead exemption.
Gross household income for the prior year is at or below the county limit set from HUD figures. For 2026: Oklahoma County $99,000; Cleveland County $99,000; Canadian County $99,000; Logan County $99,000; Grady County $96,800; McClain County $99,000; Lincoln County $77,500; Pottawatomie County $74,000; Kingfisher County $85,000 (OTC 2026 list).

How to apply

File OTC Form 994 with your county assessor by March 15, or within 30 days of a notice of valuation increase, with proof of household income. Canadian County asks applicants to apply in person with a copy of their most recent federal return (source). No annual application is required once approved, per Cleveland County (source).

Your tax can still rise under a freeze if new levies (such as bond issues) are approved, because the freeze applies to value, not rates (OAC 710:10).

FAQ

What is the 2026 senior freeze income limit in Oklahoma County?

$99,000, per the Oklahoma Tax Commission's 2026 list. Cleveland, Canadian, Logan and McClain counties are also $99,000; Grady is $96,800, Kingfisher $85,000, Lincoln $77,500 and Pottawatomie $74,000.

Does the senior freeze freeze my tax bill?

No. It limits the taxable value; the bill can still change if mill levies change.

Data last verified against official sources: October 16, 2026.