Cleveland County Tax Roll Correction Board Meeting - January 29, 2026
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Cleveland County Tax Roll Correction Board Meeting - January 29, 2026
The Cleveland County Tax Roll Correction Board held a regular meeting on Thursday, January 29, 2026, at 9:30 AM in the Cleveland County Office Building, Norman, OK. The meeting was properly posted on January 28, 2026. Present were Chairman Jacob McHughes, Vice-Chairman Chuck R. Thompson, and Member Douglas Warr. The board addressed approval of minutes, a block of tax roll correction petitions, and two individual complaints.
Consent Calendar
- Approval of Minutes (December 18, 2025): Motion approved unanimously (McHughes, Thompson, Warr voted yes).
- Item 2 – Bulk Petition Approvals: The board corrected a scrivener’s error on page five/six of the agenda packet (petition number 39762 corrected from 29762). A motion was made and seconded to approve petitions 39648 through 39808, except for petition number 39799 (which was separately listed as Item 4). The motion carried unanimously (Thompson, Warr yes).
Discussion Items
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Item 3 – Icon at Norman Apartments Complaint: Wyatt Swinford, representing Icon at Norman Apartments, presented a complaint for erroneous assessment under Title 68, Section 2871, seeking to apply the 5% cap to the 2024 tax year based on a prior Oklahoma Supreme Court ruling (2025 OK 42) that set the capped value for 2023. He argued the 2024 assessed value should reflect that cap, not the higher fair cash value of $42.5 million. Assessor Douglas Warr opposed, stating no error or mistake was made by the assessor’s office and that the taxpayer failed to appeal to the Board of Equalization in 2024, thus losing their right to seek correction. Board members discussed the implications of the Supreme Court decision and jurisdictional limits. County legal counsel advised that the exclusive remedy for valuation appeals is through the Board of Equalization (68 O.S. § 2885) and that Section 2871 does not grant this board authority to redo equalization. Chairman McHughes expressed policy concerns about entity-level sales avoiding reassessment, but noted the board’s limited role. A motion was made to deny the complaint based on lack of statutory jurisdiction. The motion passed 3-0 (McHughes, Thompson, Warr yes).
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Item 4 – Aldridge Trust Complaint: Tom S. & Mary Kate Aldridge Trust (petition 39799) – The appellants were not present. A motion to postpone this item to a later date was made, seconded, and passed unanimously.
Key Outcomes
- Minutes of December 18, 2025: Approved.
- Bulk Petitions (Item 2): Approved as submitted (excluding petition 39799).
- Icon at Norman Apartments Complaint: Denied (3-0) on jurisdictional grounds.
- Aldridge Trust Complaint: Postponed to a future meeting.
- Adjournment: Motion made by Chuck Thompson, seconded by Doug Warr, passed unanimously at approximately 10:06 AM.
Meeting Transcript
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