Information Regarding Destruction of Property Due to Natural Diasaster or Due to Other Circumstances as Related to the County Ad Valorem Tax Assessment Process

Don Sporleder
Extension Local Government Specialist

Reporting Destruction of Property
for Assessment Purposes

  • When property owners experience loss of property, e.g., home, outbuildings, barns, or other improvements placed on real property, they should report it immediately to their county assessor. A telephone call is all that is needed, or the damage may be reported in writing. There is no paperwork required, so the taxpayer need not come to the courthouse in person.
  • The assessor will schedule a time for one of the "field deputies" to personally inspect the property in question, because state law requires that the potential change in the assessment record be "verified." The deputy assessors will then prepare a full report on the changes to be made, and a copy of the change of record will be forwarded to the property owner. The property owner then has a stated time period during which to respond to the notice of change in assessment. The assessment is then finalized.
  • A time schedule definitely enters into play regarding a change in assessment. From March 15 through the last working day in May, assessing staff members are preparing final assessment records for each piece of property in preparation for the current year's tax roll. It is during this time period that property owners should receive a written notification of any proposed change in the assessed valuation of the property. If a property owner is in disagreement, a meeting is scheduled with the assessor to discuss the issue and arrive at a consensus. If no agreement is reached, the property owner has the right to appeal to the Board of Equalization.
  • The Board of Equalization meets throughout the latter part of April and continues to meet regularly as long as protests are being heard, up to and including the last working day in May.
  • In the case of a natural disaster, or when other destructive forces may have changed the status of the property, the assessor may immediately proceed with adjusting the taxable assessment status of the property so long as it is not after the last working day in May.
  • If the status of the property is changed after the last working day in May, then the taxpayer may complete and file a form (which is available in the assessor's office), "Certificate of Erroneous Assessment," which is commonly known as a Tax Roll Correction Form. There are 17 reasons listed on the form which provide a legal basis for the Board of Tax Roll Corrections to actually change the tax assessment of any particular piece of property. Some of these reasons specifically apply to destruction of property due to fire, natural disaster, etc. If approved by the Board of Tax Roll Corrections, then the Assessor and the Treasurer are instructed to correct the current year's assessment to reflect the change in status.


Oklahoma Cooperative Extension Service
Division of Agricultural Sciences and Natural Resources
Oklahoma State University