- County Assessor
- Important Dates
- All taxable real estate and personal property are appraised and assessed as of this date.
January 1st to March 15th
- Listing of all taxable real estate and personal property in the county.
- Accept applications for additional homestead exemptions.
- Accept applications for senior valuation freeze.
- Accept application for exempt manufacturing.
4th Monday in January
- Board of Equalization session commences for the purpose of correcting and adjusting the assessment roll to conform to fair cash value and such other responsibilities as prescribed by law.
- Schedule dates to meet in each city within Kay County to allow taxpayers to file for homestead, additional homestead, and the senior valuation freeze. You can also turn in your personal property assessments at this time.
- Notice of Change of Assessed Values is mailed. You have 30 days to file an informal protest from the date on the notice.
- Deadline for filing for homestead, additional homestead and senior valuation freeze
- Deadline for any Agricultural and Business Personal Assessments
- Deadline for Exempt Manufacturing Applications
- If personal property is not listed on or before March 15th, but on or before April 15th, when such property is assessed there, shall be added to the assessed valuation of such property a mandatory penalty of 10% of the assessed value.
- If any personal property is not listed on or before April 15th, when such property is assessed, there shall be added to the assessed valuations of such property a mandatory penalty of 20% of the assessed value.
- Mail out the final summary 901 for the business personal properties and allow 30 days for the protest period.
- Board of Equalization adjourns.
- No later than June 15th or 1st working day thereafter, the County Assessor prepares an annual abstract (summary) of assessed valuations on all taxable property within the county and transmits said abstract to the Oklahoma Tax Commission.
July to October
- Field Appraisers are out visually inspecting real estate in the current year's visual inspection boundaries.
- On or before July 31st, the State Auditor certifies public service valuations to all county assessors.
- Tax roll is delivered to the County Treasurer.