Ad Valorem: General Information
The Ad Valorem Division functions in keeping with the parameters of the property tax system in the State of Oklahoma. "Ad valorem" is a Latin term meaning "as to value". Property tax systems are based on market value of real, personal and public service properties. All property in the State of Oklahoma is taxable unless a federal or state law provides an exemption. Public service properties are centrally valued by the Oklahoma Tax Commission. County Assessors in Oklahoma are responsible for establishing values of all taxable property within a county.
Most general questions concerning locally assessed property may be answered by opening "Oklahoma Property Taxes, Taxpayers' Rights, Remedies and Responsibilities" located on the publications page. If you have specific questions concerning property located in Oklahoma, you should contact the appropriate county assessor. For general questions, the information contained within this web site should be helpful.