MUSKOGEE COUNTY ASSESSOR

PERSONAL PROPERTY

Find important information about your property.

Farm Personal Property is proprietary, confidential information. Therefore, all changes must be in writing.

  • If you close your farm business and dispose of assets: Submit the month/year of closure.
  • If you sold your farm business: Submit new owner information, including name, address, and month/year of sale.
  • If you moved your farm: Submit a new address; let us know if the address is a physical and/or mailing address, and also include the month/year of the move.
  • You changed your name: Include old name and new name change.
  • You are no longer doing farm business in Muskogee County: Submit the month/year of the move and new mailing address.

Agricultural Permit (Farm Card)

  • Note: When applying for the Farm Tax Exemption you must FIRST contact the Assessor's Office. If you apply with the Oklahoma Tax Commission online first, your application will be denied, and you will be referred to the Muskogee County Assessor's Offices
  • You must be farming for profit to qualify for an agricultural permit, apart from 4H or FFA students. The application must be filed with our office and must include a 3-year business plan or 1040F tax form. The Oklahoma Tax Commission approves or disapproves agricultural permits. If you are filing for an agricultural permit for medical marijuana, you must be a grower.
    • Form 13-8 3 YEAR BUSINESS PLAN
  • Existing Farmers - To be submitted annually by March 15th.
    • OTC FORM 924
  • Marijuana Growers - Submit the Business Personal Rendition annually, not the Agricultural Rendition
    • OTC FORM 901
    OTC FORM 904
  • Copy of your OMMA License

Your Manufactured Home (Mobile Home) is considered Personal Property if:

  • The land and home are not owned by the same person.

Your Manufactured Home (Mobile Home) is considered Real Estate if:

  • The title to the manufactured home (mobile home) and the deed to the land are in the same name.

  • Buying a manufactured home (mobile home)
  • Selling a manufactured home (mobile home)
  • Moving a manufactured home (mobile home)
  • Making a change to the title (adding or removing a name)

  1. Call the office for tax amounts.
  2. You will need the title.
  3. You will need to pay all taxes due, current and/or delinquent.
  4. You will need a photo ID.
  5. Taxes must be paid in cash.
  6. The OTC Form 936 will be signed by the titled owner unless there is a signed, notarized authorization allowing someone other than the owner to sign the form.
  • If buying: Follow steps 1-6 above and bring a title signed and notarized by the seller and a photo ID (if you have a bill of sale, include it).
  • If selling: Follow steps 1-6 above and bring the title and furnish the new owner(s) name and mailing address (if moving, we need the new street location).
  • If moving: Follow steps 1-6 above and bring the title and new location.
  • If adding or removing a name: Follow steps 1-6 above and have the name of the person you want to add or remove.

TO CONTACT BUSINESS PERSONAL PLEASE CALL OUR OFFICE AND REQUEST
FOR A BUSINESS PERSONAL REPRESENTATIVE OR EMAIL
RBENAVIDES@MUSKOGEEASSESSOR.COM
TDUERSON@MUSKOGEEASSESSOR.COM


OTC FORM 901

  • All businesses, corporations, partnerships, and professionals are required to file a statement of assets as of January 1st each year with the Business Personal Property Rendition (OTC FORM 901), even if an exempt status is claimed.

  • The taxpayer completes Form 901 listing the original cost of the assets of the business concern. Assets include furniture and fixtures, machinery and equipment, and a schedule of monthly inventories for the past year. Questions are also asked about merchandise on consignment, leasehold improvements, and personal property owned elsewhere in Oklahoma. An owner, partner, officer of the corporation, or a bona fide agent must prepare this form. The form must be returned to our office by March 15th of each year.

  • If a business has sold or closed, please indicate on the Business Personal Property Rendition (FORM 901) and return it to our office. This information will prevent our office from assessing a business that has closed.

  • The form also requests the Federal Employee Identification Number and Business code (SIC). These numbers are listed on the Federal Income Tax Return.

  • No. This is the most common mistake made in completing Form 901. Motor vehicles licensed by the state – automobiles, pick-ups, etc. – are not included either in inventory or as machinery and equipment.

  • Yes. The County Assessor's office allows depreciation in accordance with schedules developed by the Oklahoma Tax Commission specifically for ad valorem taxation. The taxpayer should list fixed assets by year of acquisition, which will enable the County Assessor's office to allow proper depreciation.

  • By Oklahoma statute, the business form must be filed between January 1st and March 15th. After March 15th, the return is delinquent, and a penalty of 10% of the assessed valuation is added. After April 15th, a penalty of 20% of assessed valuation is added.

  • If a Muskogee County business does not file, the County Assessor is required to prepare an assessment from the best information available in the absence of a return by the taxpayer. This is called an arbitrary assessment. An arbitrary assessment must be protested within 30 days of the date of the notice if the taxpayer does not agree with the assessment.

  • Yes. The Assessor's office will send you a notice showing the value placed on your business. You have thirty (30) days to review the value and contact the Assessor's office to correct any mistake or problem. If the value is still not satisfactory, you may formally protest the valuation to the County Board of Equalization within thirty (30) days of the date of this notice. The Board of Equalization is in session from April 1st through May 31st.

  • Yes. Under Oklahoma statutes, the County Assessor may inspect property records and request information about the business. An owner may be put under oath.

  • If you have any questions about a return or an audit, please feel free to call our office.

If your business meets the requirements, you may apply for the Five-year manufacturing exemption for new or expanded facilities. Please review the requirements below to find out if you qualify for this exemption:

  • Facilities engaged in the mechanical or chemical transformation of materials or substances into new products.
  • Repair and replacement facilities primarily engaged in aircraft repair, building, and rebuilding.
  • Establishments engaged in computer services and data processing with a larger percentage of annual gross revenues from the sale of their product or service to an out-of-state buyer.
  • Establishments primarily engaged in distribution with a capital investment of ($5,000,000) or more and at least 100 full-time-equivalent employees.
  • Manufacturing facilities must have a net increase in annualized base payroll over the initial payroll of at least Two Hundred Fifty Thousand Dollars ($250,000.00) if the facility is located in a county with a population of fewer than seventy-five thousand (75,000), according to the most recent Federal Decennial Census, or at least One Million Dollars ($1,000,000.00) if the facility is located in a county with a population of seventy-five thousand (75,000) or more and a net increase of $250,000 or more in capital improvements while maintaining or increasing payroll. Improvements include land, building, structure improvements, machinery and equipment, and other personal property used directly and exclusively in the manufacturing process.

To file, please do so by mail.

You may download a packet containing Form OTC 900-XM and associated forms and return it by mail to this address:

Ron Dean, Muskogee County Assessor
Attn: Business Personal
400 W. Broadway Room 210
Muskogee, OK 74403

To renew - You must file each year for which the exemption is active. The forms must be filed by March 15th each year.