Cleveland County Equalization Board Special Meeting – May 29, 2026
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Cleveland County Equalization Board Special Meeting – May 29, 2026
The Cleveland County Equalization Board met in special session at 10:00 AM on Friday, May 29, 2026, in Norman, Oklahoma. Chairman Chuck Thompson presided, with Vice-Chair Josh Edge and Member John Wullich present, constituting a quorum. The meeting was properly posted on May 28, 2026. The board considered routine exemption approvals and four property valuation appeals. All votes were unanimous unless otherwise noted.
Public Comments & Testimony
- No members of the public signed up to speak.
Discussion Items
- Approval of Minutes (Feb. 12, 2026): The board unanimously approved the minutes of the February 12, 2026 special meeting.
- Homestead Exemption Applications: The assessor’s office provided the annual list of homestead exemption applications, explaining that homesteads are capped at 3% value increases while rental properties are capped at 5%. The office noted a record number of filings this year, including additional relief for seniors with gross household income at or below $99,000 and for disabled veterans. The board approved the applications as submitted.
- Five-Year Ad Valorem Tax Exemption Applications: Brian Shuck of the assessor’s office presented eight applications from two companies – three from Emmy and five from JC Residential/Light Commercial (formerly York/Johnson Controls, now Bosch). The companies reported initial investments totaling over $47.4 million and increased payroll exceeding $35 million, with approximately $544,000 in state reimbursements expected. The board approved both companies’ applications in separate unanimous votes. The board also denied five applications from Power Costs, a single company that did not meet minimum investment or payroll qualifications.
- Appeal – Cavendar Real Estate of Norman (825 N Interstate Drive): Tax agent Patrick Howard presented a cost-approach valuation of $6,105,100 and requested that value be adopted. The assessor’s office supported its current valuation of approximately $6.88 million, noting the property sold for $9.1375 million in May 2022. The board voted to retain the assessor’s value.
- Appeal – Cavendar Real Estate of Norman, LLC (810 26th Ave NW): Mr. Howard requested $1,684,100 based on a cost approach for this 2012-built service garage/collision center. The assessor’s current value was $1,784,984, reflecting a reduction from the prior year’s $2,050,829. The board voted to retain the assessor’s value.
- Appeal – Dipti Patel (2841 Classen Blvd): Agent Tasa Blincow requested a further reduction from $2.5 million to $1.5 million for this 52-room hotel, citing damage from a failed triple-net lease, an evicted manager, 28% of rooms unrentable, and occupancy of 40–50%. The assessor’s office argued the $2.5 million value already reflected a $1.1 million reduction and that management decisions do not support additional abatement. The board voted to retain the $2.5 million valuation.
- Appeal – Itzel Intelligent, LLC (1900-1972 24th Ave NW): Agent Casey Teer requested $7,885,214, the average of actual and pro-forma income approaches, for this University North Park retail strip center. The assessor’s office presented an income-approach value of $8,528,720 at an 8% cap rate and a sales-comparison value of about $480 per square foot, supporting its current $9,149,831 valuation. The board voted to retain the assessor’s value.
Key Outcomes
- Approved the Feb. 12, 2026 special meeting minutes (3-0).
- Approved all homestead exemption applications (3-0).
- Approved Emmy’s five-year ad valorem exemption applications (3-0).
- Approved JC Residential/Light Commercial’s five-year ad valorem exemption applications (3-0).
- Denied Power Costs’ five applications for five-year ad valorem tax exemption (3-0).
- Retained the assessor’s valuations on all four appealed properties (each 3-0).
- Adjourned the meeting.
Meeting Transcript
Okay, so it's not a little bit more. Okay. That's great. Okay, well, it's 10 o'clock, and um I will call this special meeting of the Cleveland County uh equalization board to order uh Friday, May 29, 2026. Uh Madam Clerk, if you please call the roll. Um here here. Thank you. We have a quorum. And uh first item of oh, and our um uh meeting was properly posted on May the 28th, 2026, and uh our first item of business on our agenda is approved of minutes of the special meeting of February the twelfth, twenty twenty-six uh motion to approve. Motion and second to approve the minutes of February twelfth, twenty twenty-six. Uh if you would please call the roll. Yes. Yes. Yes. Okay. And uh we have an agenda item for public comment. Is there any sign up? No one has signed up for public comments, thank you. And so our items of business um item two is discussion and a possible action regarding approval of the homestead exemption applications, and Mr. Assessor, you help us with that. Yeah, each year we're required by law agreement with uh homestead exemption applications where somebody is their primary residence where they actually live as of January 1 at the uh February 1st, they can get an exemption that saves a little bit of tax dollars, but it is um uh also on the caps. We have a three or five percent cap. The mark goes up this way. Homestead property can be only three percent unit. Rental properties of course above five. So if they qualify for the homestead, it helps them there, plus they about uh time cost you. Each year we bring the applications to you because the board actually has the power to, if you want, we already vetted through everything, kind of withdrew all the information they provided. Um this is by far the the greatest exemption that people qualify in every county in the state of Oklahoma. These are all the forms. Uh you all have the power to agree with what we're saying was approved or disapproved, or you can read through each one yourself and you can you can go say no, we don't think this person deserves one, or this person does. So typically I just bring a little file that you can look at. Some of you, some of you have seen these before. Threaten me, don't let you in that order. But I just gave you a little selection of the that just shows you what an application is. I will say this year when we send out change assessment notices by law, we have to send out a uh value of the evaluation changes, goes up to send out a notice. This year we sent out a two-page covered flyer that went with the notice that really helps people learn more about extensions. So we've had more people file this year for what it's home stay, double homesteads, a lower income. Yeah, if you're a national or say award, you can get your whole home stack property completely extended. And then there's some stuff for seniors based on income limitation if you're 65 or so. So this year we've had more exemptions than ever. And also for veterans, right? Is that special veterans exception? So we have uh ever anybody gets extension to help save it. Is there any of note that would be worthy of discussion amongst us based on your recommendation? We have one board member that uh didn't want to make a motion to approve as submitted. Um check with around then we tabled it so they could look through all of them. So and you all have that, you all can do that, but otherwise there's really you're you're the paid staff and expert, so unless there's something that needed to be brought to. And for the record here, I mean, into our minutes, you could take very brief comments on the uh tax role correction process. So if there is a dispute or something that's unresolved, then that goes to a tax role correction where it's not a difference in valuation, it's a difference in is or is it not eligible? And then the county has a tax role correction board, and that's made up the assessor, me as the chairman of the excise board, and uh the and commissioner right now.
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