Circuit Breaker

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),
AND who is the head of household,
AND who is a resident of and domiciled in this state during the entire preceding calendar year, AND whose gross household income does not exceed twelve thousand dollars ($12,000).

To receive this benefit, you may download the Refund of Property Tax form (538-H) and return the completed form to the 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.