Property tax foreclosure in Oklahoma

The property tax process in Oklahoma, step by step

1. Taxes become delinquent

   January 1 (or April 1 for the second half)

   Property taxes are due November 1. If you have not paid at least half by January 1, the whole year's tax is delinquent on January 1; if you paid the first half, the second half is delinquent if not paid before April 1.

   68 O.S. § 2913(A)

2. Interest starts to add up

   From the delinquency date

   Delinquent taxes carry interest of 1.5% per month until paid, but total interest cannot grow beyond 100% of the unpaid tax. Publication and mailing fees are added once your property is listed.

   68 O.S. § 2913(D); 68 O.S. § 3106

3. Delinquent tax notice

   Between April 1 and the end of September after the taxes were due

   The county treasurer publishes a list of delinquent properties in a newspaper for two weeks and mails you a notice of the amount owed. Not receiving the mailed notice does not cancel a later sale, so keep your address current with the county assessor.

   68 O.S. § 3106

4. Ask about the senior and disability exemption from sale

   Before the resale, every year

   In counties with more than 100,000 people, the treasurer cannot sell a single-family home lived in by an owner who is 65 or older or totally disabled, has income at or below the federal poverty guidelines, and whose home's market value is $180,000 or less. You must apply to the county treasurer each year, and taxes and interest keep adding up while the exemption is in place.

   68 O.S. § 3105(B) to (E)

5. Notice of the June tax resale

   4 weeks of publication; certified mail at least 30 days before

   Once taxes have been unpaid for three years, the treasurer advertises the resale for four weeks and mails you and your mortgage lender a certified notice at least 30 days before the sale. The resale starts on the second Monday of June and may be held online.

   68 O.S. §§ 3105(A), 3125, 3127

6. Redeem before the auction starts

   Any time before the resale auction begins

   You, or anyone with an interest in the home, can stop the sale by paying the county treasurer all delinquent taxes, interest and costs. There is no redemption period after the resale except for minors and people with a mental incapacity, who get one year after the disability ends.

   68 O.S. § 3113

7. Resale deed and your right to the surplus

   Deed within 30 days of the sale; surplus claim within 1 year

   The home goes to the highest bidder, with a minimum bid of the lesser of two-thirds of the assessed value or the total owed, and the buyer gets a resale deed within 30 days. If it sold for more than the taxes and costs, the treasurer first pays any state tax debt you owe the Oklahoma Tax Commission, then holds the rest for you for one year. After one year unclaimed money goes to the county resale property fund, and any assignment of your right signed on or after the day the resale began is not valid.

   68 O.S. §§ 3129(C), 3131(A), (C), (D)

Common questions in Oklahoma