John A. Wright

Oklahoma Claim For Credit or Refund of Property Taxes (538-H Circuit Breaker)

Some low or fixed-income homeowners may file a claim for property tax relief for the amount of the property taxes paid by the homeowner for the preceding calendar year which exceeds one percent (1%) of the household income. However, no claim for property tax relief shall exceed Two Hundred Dollars ($200.00).

Who qualifies?

Any person sixty-five (65) years of age or older, OR a person who is totally disabled (proof of disability is required),

To receive this benefit, you may download the Refund of Property Tax form (538-H) [PDF] and return the completed form to the Tulsa County Assessor’s Office where we will attach a receipt for payment of taxes and forward it to the Oklahoma Tax Commission.

However, if you have all necessary attachments you may mail the completed form directly to:
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800

For more information about the 538-H Circuit Breaker, please contact the Oklahoma Tax Commission at (918) 581-2399 or you may contact our office. Our contact information is below.

Do you qualify for Homestead Exemptions?

Do you qualify for Senior Valuation Limitation?

John A. Wright — Tulsa County Assessor

Tulsa County Headquarters, 5th floor  |  218 W Sixth St  |  Tulsa, OK 74119

Phone: (918) 596-5100  |  Fax: (918) 596-4799  |  Email:

Office hours: 8:00–5:00 Monday–Friday (excluding holidays)