Oklahoma Code § 68-2907

Title 68. Revenue And Taxation: Person 65 years of age or older or totally disabled
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person - Amount of claim - Right to file claim.
A.  The amount of any claim filed pursuant to Section 108 of
this act 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 household income, but no claim for property tax relief
shall exceed Two Hundred Dollars ($200.00).

B.  The right to file a claim and to receive property tax relief
under the provisions of this act shall be personal to the claimant
and shall not survive his death, except that a surviving spouse of
the claimant may receive benefits hereunder upon the timely filing
of a claim.

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