Oklahoma Code § 60-522

Title 60. Property: Homestead exemptions applicable
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The laws relating to homestead exemption from taxes by a
political subdivision of this state and the laws relative to
homestead exemption from attachment, execution, or other forced sale
shall be applicable to a unit ownership estate with the same force
and effect as they are now or shall hereafter be applicable to other
estate in real property; and the benefit of homestead exemption
shall extend to the holder of a unit ownership estate in all those
cases where the owner of a single family dwelling would qualify
therefor.  The title holder in a unit ownership estate shall be
entitled, if otherwise qualified, to a homestead exemption from ad
valorem tax, if the land upon which the building is located is held
in fee simple.

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