Cleveland County Tax Roll Correction Board Regular Meeting - June 25, 2026

The meeting was called to order at 9:30 AM with Chairman Jacob McHughes, Vice-Chairman Chuck R. Thompson, and Member Douglas Warr present. The board approved previous meeting minutes and addressed multiple tax correction petitions, including four related to First Presbyterian Church that were tabled for further review. Unfinished business concerning a veteran's benefits petition was also tabled.

Consent Calendar

• Approval of Minutes (May 28, 2026): Motion by Thompson, second by Warr, passed unanimously (McHughes, Thompson, Warr all yes).
• Bulk Approval of Petitions: Motion to approve all tax correction petitions except petitions 39995, 39996, 39997, and 39998 (the First Presbyterian Church petitions). Motion by Thompson, second by Warr, passed unanimously.

Public Comments & Testimony

• No public comments were signed up.

Discussion Items

• First Presbyterian Church Petitions (39995–39998): These four petitions concern parcels owned by First Presbyterian Church that the County Assessor reclassified as taxable in 2025. Jan Meadows, a church trustee, testified that the parcels are part of a contiguous property used primarily for church parking, with some spaces leased to the Norman hotel (approximately 18–20 spaces) and others used for paid public parking (university students and events). The church received about $85,000 in parking revenue in 2025, which is directed toward church mission work. Assessor's representative Doug Warr presented details: parcel 33199 (petition 39998) includes the hotel patio and building footprint, used exclusively by the hotel; parcel 3322 (petition 39995) is parking used by the hotel; parcel 3320 (petition 39996) is a large paid parking lot with QR code payment; and parcel 3320 (petition 39997) includes spots restricted for hotel guests. The assessor argued these uses are not exclusively religious. Board member Thompson inquired about unrelated business income and potential implications for other churches with game‑day parking. The board voted to table all four petitions to allow time to review the church's tax returns and obtain a survey of other church parking lots in the area bounded by Timberdell, Main, Jones, and University. The district attorney's office also requested a copy of the survey.
• Petition 39948 – Stephanie Harris (Unfinished Business): This item, postponed from May 28, 2026, involved a request for tax correction related to VA benefits. Stephanie Harris provided an update: she contacted Senator Weaver's and Senator Kennedy's offices, and her husband's case has been opened in Washington D.C. She presented documentation showing a favorable decision. The board tabled the petition pending further action.

Key Outcomes

• Approved minutes of May 28, 2026 (unanimous).
• Approved all tax correction petitions except the four church-related ones (unanimous).
• Tabled action on First Presbyterian Church petitions 39995–39998 to allow for additional information: the church's 990 tax returns and a survey of other church parking lots in the specified area. The assessor's office was directed to provide the survey.
• Tabled action on petition 39948 (Stephanie Harris) pending further development of her federal VA case. Documentation was provided to the county clerk for file.

Board Member Statements and Announcements

• No additional announcements. Meeting adjourned.