Cleveland County Tax Roll Correction Board Regular Meeting - February 26, 2026

The Cleveland County Tax Roll Correction Board met on February 26, 2026, at 9:30 AM in the Cleveland County Office Building, Norman, OK. The meeting was called to order with roll call, and notice was properly posted on February 24, 2026. The board considered routine approvals and a contested petition regarding a charitable property tax exemption.

Consent Calendar

• Approval of Minutes: The board approved the minutes from the regular meeting of January 29, 2026.
• Discussion and possible action regarding Complaint for Erroneous Assessment and Petition for Correction (Item 2): The board approved this item as presented (no further details available).

Discussion Items

• Item 3 – Petition for Erroneous Assessment by Tom S. Aldridge II for the Tom S. & Mary Kate Aldridge Trust (321/323 W Comanche St, Norman): The petitioner requested a property tax exemption for a duplex built in 2024, arguing it is used exclusively for charitable purposes by the Aldridge family trust. The trust’s chairman explained that the property is used approximately 61 days per year to house board members traveling from Florida for charitable activities, and that it is not rented, leased, or used for any other purpose. He emphasized that the trust saves roughly $11,000 per year in hotel costs, which can instead be directed to charity. Doug Warr (board member) explained the statutory standard: under Oklahoma Constitution Article 10, Section 10 and Title 68 O.S. § 2887, property must be used “exclusively and directly” for charitable purposes (100% of the time) to qualify for exemption. Because the duplex is occupied only 61 days per year, the board’s appraiser concluded it does not meet the exclusive-use test. The board noted that the trust’s main office building on Main Street had previously received a partial exemption (60%) because that portion is dedicated to charitable use year-round. The petitioner offered to provide utility bills to show that usage spikes align only with the 61 documented days. The board acknowledged the trust’s good work but stated the legal test remains exclusive use. A motion to approve the exemption request was made and seconded.

Key Outcomes

• Vote on Item 3: During the roll call vote, one board member initially voted “yes” but then corrected to “no.” The final vote resulted in the motion failing. The board denied the exemption request. (The exact tally is unclear from the transcript; the chairman stated “three against the error.”)
• Clerical Correction: The account number on the petition was corrected from 818976 to 189876. The petition number (39799) remained unchanged.
• No new business was presented.

The meeting adjourned after the vote.