Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 5 - Homestead Exemption
Section 710:10-5-4 - Restrictions as to homestead acreage, valuation, and location

(a) Homestead; one exemption allowed. There can be only one homestead exemption allowed to one homestead or one piece of property, and only one exemption can be allowed to any single person of legal age, married couple and their minor child or children, or the minor child or children or a deceased person, whether residing together or separated, or surviving spouse. [See: 68 O.S. §§ 2888, 2889 ]

(b) Urban homestead defined. "Urban homestead" as used herein shall mean and include any homestead located within any city or town whether incorporated or unincorporated, or located within a platted subdivision or addition, whether such subdivision or addition be a part of a city or town. In no case shall an urban homestead exceed in area one (1) acre. Any platted subdivision or addition, whether a part of an incorporated city or town, or part of a township, is defined as an urban homestead and the one acre restriction applies. If a person owns a five acre tract in a subdivision platted in tracts of that size, he cannot obtain the homestead exemption on more than one acre and the improvements. The exemption as applied to urban homesteads is confined to the lot or lots upon which the residence and other outbuildings necessary or convenient for the family use are located. The exemption may be allowed to a vacant lot where such vacant lot adjoins or is contiguous to the lot or lots upon which the improvements are actually situated, but it must be in one tract, except that an alley between two lots does not deprive a person of the exemption of the lot across the alley, or to a lot in another block across the street from the house, if the barn or other outbuildings are located upon such lot. In no case can the exemption be granted on a vacant lot which does not adjoin or is not contiguous to the lot or lots upon which the improvements are actually situated. [See: 68 O.S. § 2888 ]

(c) Rural homestead defined and land included in rural homestead. "Rural homestead" as used herein shall mean and include any homestead located outside a city or town or outside any platted subdivision or addition. Land included in rural homesteads must be "about and contiguous or adjacent to" the land upon which the house is located. Land across a section line from the house may be included as a part of the homestead. Two tracts of land in one section which do not join, may also, in some cases, be included as a part of the homestead. The homestead exemption is allowed on any land close enough to the tract upon which the house is located to be considered, and actually is, one farm. [See: 68 O.S. § 2888 ]

(d) Contiguous property. The Act contemplates that the homestead selection will be in one contiguous area and not separated by property belonging to someone else. [See: Op. Att'y Gen. issued 05-14-37]