Fillable Form 538-H - Claim For Credit Or Refund Of Property Tax

Instructions for Form 538-H

2012 Form 538-H - Page 2

Part 2

For this form “Gross Household Income” means the amount of income of every type, regardless of the source (except

for gifts) received by ALL persons living in the same household, whether the income was taxable or not for income tax

purposes. This includes, but is not limited to, pensions, annuities, social security, unemployment payments, veteran’s

disability compensation, school grants or scholarships, public assistance payments, alimony, support money, workmen’s

compensation, loss-of-time insurance payments, capital gains, and self-employment. If self-employed, enter the gross

income from business, and enclose a copy of your Federal return, including all schedules and any other type of income

received. (Lines 1 through 13.)

Part 3

Any person sixty-five (65) years of age or older or any totally disabled person who is the head of household, a resident of

and domiciled in this state during the entire preceding calendar year and whose gross household income for such year

does not exceed twelve thousand dollars ($12,000) may file a claim for property tax relief on the amount of property taxes

paid on the household occupied by such person during the preceding calendar year. Each head of household shall be al-

lowed to file only one (1) claim per year.

The amount of any claim filed shall be for the amount of the property taxes paid by the claimant for the preceding calendar

year which exceeds one percent (1%) of the total household income, but no claim for property tax relief shall exceed two

hundred dollars ($200).

All claims for relief with respect to property taxes shall be received by the Oklahoma Tax Commission (OTC) on or before

June 30th each year for property taxes paid for the preceding calendar year. If the due date falls on a weekend or legal

holiday when the OTC offices are closed, your return is due the next business day. Your return must be postmarked by the

due date to be considered timely filed. An amended return cannot be filed to claim this credit after the due date; the claim

must be filed on or before the due date.

Claims for property tax relief shall be allowed as a direct tax credit on the taxpayer’s individual income tax return filed for

the calendar year involved. In all cases where claimants have no income tax liability, such claim, or any balance thereof,

shall be paid out in the same manner and out of the same fund as refunds of income taxes.

Refund Information for those Not Filing a Form 511

If you are not filing a Form 511 and would like to have the amount shown on line 19 deposited directly into your checking

or savings account, complete the “Direct Deposit Option” section. (If you are filing a Form 511, you will complete the Direct

Deposit section on the Form 511.) If you do not choose direct deposit you will receive a debit card.

WARNING! The OTC will not allow direct deposits to or through foreign financial institutions. If you use a foreign financial

institution your refund will be mailed to the address shown on your return.

Definition of Terms for Form 538-H

• “Disabled Person” means a person unable to engage in any substantial gainful activity by reason of a medically deter-

mined physical or mental impairment which can be expected to last for a continuous period of twelve (12) months or more.

Proof of disability may be established by certification by an agency of State Government, an insurance company or as

may be required by the OTC. Eligibility to receive disability benefits under the Federal Social Security Act shall constitute

proof of disability.

• “Household” means any house, dwelling or other type of living quarters, and the real property thereof, occupied by the

owner or joint owners as a residence, subject to Ad Valorem taxation.

• “Head of Household” means a person who as owner or joint owner maintained a home and furnished his own support for

said home furnishings and other material necessities.

• “Property Taxes” means the Ad Valorem taxes on the household actually paid by the head of the household for the pre-

ceding calendar year. Do not include personal property taxes.

• “Resident of Oklahoma” is defined as a person legally domiciled in this state for the entire tax year.

Mailing and Assistance

Mail your completed form to: Oklahoma Tax Commission • P.O. Box 26800 • Oklahoma City, OK 73126-0800

If you have questions, please call (405) 521-3160 or in-state 1 (800) 522-8165.

The Oklahoma Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law.

Form 538-H - Claim For Credit Or Refund Of Property Tax - 2012 Page 2

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