How to apply for Oklahoma property tax credit or refund for seniors and people with disabilities (Form 538-H)

Who it's for

Oklahoma gives a property tax credit or refund to homeowners who are 65 or older or totally disabled and have very low income. You must be the head of household, own and live in your home, and have lived in Oklahoma for the whole year. Gross household income from all sources, including Social Security, must be $12,000 or less. The credit is the amount of property tax you paid on your home last year that is more than 1% of your household income, up to $200. If you file an Oklahoma income tax return, claim it as a credit on Form 511. If you do not have to file, send Form 538-H by itself and get a refund. For 2025 property taxes, the form is due on or before June 30, 2026.

What you'll need

• Form 538-H (or the credit line on your Form 511 income tax return)
• If under 65: proof that you are totally disabled, such as proof of Social Security disability benefits
• If self-employed: a copy of your federal return, including all schedules

Where to apply

What to say when you call

"Hello, I'm calling to ask about Oklahoma property tax credit or refund for seniors and people with disabilities (Form 538-H). I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need form 538-H (or the credit line on your Form 511 income tax return), if under 65: proof that you are totally disabled, such as proof of Social Security disability benefits, if self-employed: a copy of your federal return, including all schedules — is anything else required? What is the best next step?"

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Step by step

1. Check that you qualify. You must be 65 or older or totally disabled, be the head of household, own and live in your home, live in Oklahoma for the whole year, and have gross household income from all sources of $12,000 or less.
2. Gather the needed documents. Use Form 538-H, or claim the credit line on Form 511 if you file an Oklahoma income tax return. If you are under 65, gather proof that you are totally disabled, such as proof of Social Security disability benefits. If you are self-employed, gather a copy of your federal return, including all schedules.
3. Count your household income carefully. Include income from everyone living in the home and almost every kind of income, including Social Security and veterans disability pay.
4. Apply online or by phone through the Oklahoma Tax Commission. If you file an Oklahoma income tax return, claim the credit on Form 511. If you do not have to file, submit Form 538-H by itself to request a refund.
5. Use only the property tax paid on your home for the claim. Do not include personal property tax.
6. Submit only one claim for your household each year, and file by June 30. For 2025 property taxes, the deadline is on or before June 30, 2026. Do not miss the deadline, because a late claim cannot be fixed with an amended return.

What to expect: After you apply, the Oklahoma Tax Commission reviews the claim and makes the final decision. Processing times can vary, so ask the agency if you need a time estimate. This benefit must be filed every year by June 30 if you want to keep claiming it.

Renewals

annual (file each year by June 30)