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"An Article from Local State Rep. Jason Murpehy"

How to Discover the Size of a Property Tax Increase

"If I vote to approve the issuance of new school bonds, how much will my property tax increase?"


Over the past few days, taxpayers in the Guthrie school district have emailed me with this question. They have received their absentee or sample ballot and have seen the Guthrie school district's proposal to raise taxes by 20 mills. They want to know how much of an increase these new 20 mills will create.

The short answer is that if approved, the Guthrie proposal would result in a 26% property tax increase to many of the district's property owners.

It is important for property owners to understand the math so they can calculate the impact for themselves instead of taking someone else's word for it. So here's the long answer:

A mill represents a dollar of taxation for every $1,000 of taxable value.

Many residents of the Guthrie school district currently pay 76 mills of property taxation, or $76 for every $1,000 of taxable value.

A property's taxable value is 11% of its assessed value thus the taxable value of a $200,000 home is $22,000. The value adjusts downward to $21,000 if the taxpayer claims his $1,000 homestead exemption.

If we remember that each mill represents one dollar of taxes for every $1,000 of taxable value, the homeowner can now calculate his tax by taking the number of mills, in this case 76, multiplied by 21 since the adjusted taxable value is $21,000. As you can see, the current tax bill on a $200,000 property is $1,596.

Now, lets add in the new 20 mills which are being proposed by the Guthrie school district. Instead of multiplying 21 by 76, we will now multiply 21 by 96 which totals $2,106 or a 26% increase over the current level.

If you like, you can skip the math by navigating to Oklahoma County Assessor Leonard Sullivan's tax calculator at www.oklahomacounty.org/assessor/taxcalculator.htm. Simply enter the property's assessed value, the homestead exemption and the number of mills in the increase, 20 in this case, and the calculator will display the amount of the increase.

As an aide, Logan County residents can use this calculator because the Logan County assessment ratio of 11% is equal to Oklahoma County's ratio which is also 11%.

Until recently, properties in Logan County were taxed at a ratio of 12% until Logan County Assessor Tisha Hampton lowered the assessment ratio from 12% to 11%, which brings Logan County rates in line with those who live in Oklahoma County.

Some may ask why the percentage of increase isn't reflected on the ballot language, which would be much simpler. The percentage cannot easily be reflected because there are variances across the district. For example, those who live in the Oak Cliff and Woodcrest fire districts pay an approximate 7 mill tax to those departments. The rest of the residents of the school district do not pay this tax. Thus, the percentage of increase for those within the fire districts is smaller because they pay a higher rate of taxation. The proposed new tax will increase their property tax to just over 100 mills, representing a 24% increase


County Assessor


Logan County Property Taxes set to fall by 8%

As of January the 1st, 2014, Logan County property owners will pay significantly less in yearly ad valorem taxes.

The property tax reduction takes hold as Logan County Assessor, Tisha Hampton, lowers the percent of the tax from 12% to 11%.  This represents an 8% reduction in the base property tax paid by Logan County residents.

As an example, a resident of the Guthrie school district who owns a home valued at $150,000, and who claims homestead exemption, will experience a decrease from $1,297 to $1,183.

At 11%, the reduction brings Logan County's real property assessment ratio in line with the neighboring counties of Oklahoma, Payne, Lincoln, Kingfisher and thirty-five other Oklahoma counties.

"It wasn't right for Logan County residents to endure higher taxes than their neighbors in surrounding counties," Hampton explained. "By lowering taxes, we do right for current residents and stop the policy of punishing those who choose to move to Logan County from neighboring counties."

In 1996, Oklahoma voters approved State Question 675.  This initiative put a cap of 13.5% and a floor of 11% on the taxable percentage of property.  This effectively froze Logan County's assessment at its then-current ratio of 12%.  Earlier this year, Hampton determined that subject to the guidelines of SQ 675, she had the authority to lower the rate to 11%.  Hampton becomes the first County Assessor in Oklahoma to lower an assessment ratio since the state question was approved in 1996.  Once lowered, the rate may only be increased through a vote of the people.

Taxpayers will notice the new lower rates on tax assessments to be issued later this spring.




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Why Did Your Property Tax Go Up? - Read the blog post from Representative Jason Murphey.



Tisha Hampton

"As the newly elected Logan County Assessor, I am committed to establishing Fair and Equitable property values."

1890 - Congress passes the Organic Act. Oklahoma became a territory of the United States when Congress passed the Organic Act on May 2, 1890. Section six of the Organic Act states that all property must be taxed in proportion to its value, which is the meaning of ad valorem, a Latin phrase that means "according to value." Today taxable property is valued in proportion to its value, or as a percentage of its value, just as it was when Oklahoma was known as the Oklahoma Territory.

Over the past few months I have talked to hundreds of Logan County residents and have taken careful note of their concerns. I will keep these concerns in mind as I conduct the review process. I will maintain an open-door policy and I intend to release a periodic update with explanations as to what the law provides. I want to establish a website that will be helpful to the property owners. I will carefully review your file and ensure that your property is assessed in a fair manner.

Thank you for providing this opportunity to serve as your County Assessor. I am honored by your trust and anxious to get to work on your behalf.

Contact Information

Telephone: (405) 282-3509
Fax: (405) 282-6090
Postal Address:   

312 E. Harrison, Suite 102
Guthrie, Oklahoma 73044


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