Informal Hearings

Every year the Assessor's office sends out notices of change in assessed value on those properties whose assessed value has increased, or for properties which were not in the County Assessor’s records last year. If this applies to you Form OTC 926 NOTICE OF INCREASE IN VALUATION OF REAL PROPERTY will be sent by mail.

Every taxpayer has the right to protest. If a taxpayer disagrees with the value assigned by the Assessor’s office, they have thirty (30) calendar days from the date the notice was mailed to file a written informal protest with the county Assessor specifying objections to the fair cash value set by the Assessor.

Please keep in mind, property owners are advised to call the Assessor’s Office at 580-237-0220 if they have a question regarding the valuation increase. It may not be necessary to file an informal appeal if an error is found. However, if there is still a disagreement with the valuation, an informal protest may be filed.

Informal protest forms are available in our office or online through the Oklahoma Tax Commission. Form OTC 974 COUNTY ASSESSOR INFORMAL PROTEST must be completed and returned by mail, fax (580-249-5989), email or in-person to the Assessor's office postmarked within 30 days of the date on the notice. Remember to provide Items of Evidence with your protest request.

Mailing address for the County Assessor:

Garfield County Assessor
114 W. Broadway, Room 106
Enid, OK 73701

If a notice was not generated based on a valuation that remained the same (or decreased) from the previous year, the taxpayer may file a protest on or before the first Monday in April.

The county Assessor shall schedule an informal hearing with the taxpayer to hear the protest as to the disputed valuation. This hearing may be in person at the Assessor’s office or by telephone if requested by the taxpayer.

The Assessor shall take final action upon the matter disputed within seven (7) calendar days of the date of the informal hearing and shall mail or deliver notice of final action to the taxpayer. Within fifteen (15) calendar days of the date the notice is mailed or delivered, the taxpayer may file an appeal with the county Board of Equalization. The appeal form is available on the Oklahoma Tax Commission website.

Mail or deliver the completed form to:

Garfield County Clerk
Attention: BOE
114 W. Broadway, Room 103
Enid, OK 73701

The County Clerk is the Secretary to the Board of Equalization and their office is located on the first floor of the Garfield County Courthouse.

On receipt of the notice of an appeal to the county Board of Equalization by the taxpayer, the county Assessor shall provide the county Board of Equalization with all information submitted by the taxpayer, data supporting the disputed valuation and a written explanation of the results of the informal hearing.

The Board of Equalization shall be authorized and empowered to take evidence pertinent to said appeal; and for that purpose, is authorized to compel the attendance of witnesses and the production of books, records and papers by subpoena, and to confirm, correct or adjust the valuation of real or personal property or to cancel an assessment of personal property added by the assessor not listed by the taxpayer if the personal property is not subject to taxation or if the taxpayer is not responsible for payment of ad valorem taxes upon such property.

In all cases where the county Assessor has, without giving the notice required by law, increased the valuation of property as listed by the taxpayer, and the taxpayer has knowledge of such adjustment or addition, the taxpayer may at any time prior to the adjournment of the board, file an appeal.

Once the county Board of Equalization rules on a taxpayer protest, it sends a written notice by mail. If the taxpayer is dissatisfied with the Board of Equalization findings, the taxpayer has the right to appeal its decision to the Garfield County district court.

If the taxpayer received a notice of increase in the valuation of property from the Assessor, the taxpayer has 30 days from the date on the notice to file for Homestead Exemption, double homestead exemption and the Senior Property Valuation Freeze.