Property Valuation

In Oklahoma, a county assessor values property for ad valorem tax purposes. Residential property is typically assessed at:

A100% of fair market value
B11% of fair market value for homestead property✓ Correct
C50% of replacement cost
DThe purchase price only

Explanation

Oklahoma uses a fractional assessment system. Residential homestead property is assessed at 11% of fair market value for ad valorem tax purposes. Agricultural property and other classes have different assessment ratios.

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