Cleveland County Tax Roll Correction Board Regular Meeting – July 30, 2026
STREAMING COPY IN PREPARATION — RECORDING AVAILABLE FROM THE ORIGINAL SOURCE
Cleveland County Tax Roll Correction Board Regular Meeting – July 30, 2026
The Cleveland County Tax Roll Correction Board met on Thursday, July 30, 2026, at 9:30 AM in the Cleveland County Office Building, Norman, OK. Chairman Rusty Grissom presided, with Vice-Chairman Chuck R. Thompson and Member Douglas Warr present. The board considered two postponed items: a set of church property assessment complaints and a disabled veteran exemption petition.
Discussion Items
- Item 3 – First Presbyterian Church Parcels (Postponed from June 30, 2026): The board received a presentation from staff (Chris and Mr. Apel) on research requested at the prior meeting. The research covered other religious/nonprofit properties in the area used for paid parking, including First Baptist Church (one‑third of its lot used for hourly parking), McFarland Church, the Hillel Foundation, Grace Fellowship Church (half of its lot used for paid parking), and the Baptist General Convention (entire lot paid parking). A second memo addressed the legal principle (Oklahoma County v. Queen City Lodge, 1945) that commercial use by exempt entities is taxable. A third memo specifically analyzed the four parcels in question (First Presbyterian Church) regarding parking use. The church’s representative (present at the meeting) requested a further postponement because she had a scheduling conflict (a 10:00 AM court hearing) and had only received the new memos 10 minutes earlier, needing time to review them. The board agreed and voted to table Item 3 to the next meeting (scheduled for August 27, 2026). Motion passed unanimously (Grissom yes, Thompson yes).
- Item 4 – Petition 39948, Stephanie Harris (Postponed from June 25, 2026): The assessor’s office reported that Ms. Harris is seeking a 100% disabled veteran property tax exemption but the U.S. Department of Veterans Affairs determined she does not qualify. The assessor recommended denying the petition now, with the understanding that if VA documentation changes in the future, the exemption would be reinstated. No representative appeared for Ms. Harris. The board moved and seconded to deny the petition. Motion passed unanimously (Grissom yes, Thompson yes).
Key Outcomes
- Item 3: Tabled to the August 27, 2026, regular meeting to allow the church representative to review new information and appear without a scheduling conflict.
- Item 4: Petition 39948 (Stephanie Harris) denied; board will reconsider if the VA updates her disability status.
- Consent Calendar: None.
- Public Comments: No separate public comment period noted; the church representative spoke during the discussion of Item 3.
- Board Member Statements: Chairman Grissom welcomed Vice-Chairman Thompson to the chair (noting Thompson was presiding for a few more meetings).
- Adjournment: Motion carried, meeting concluded.
Next Meeting: August 27, 2026 (as noted by the board).
Meeting Transcript
Go ahead and discuss okay. I know. Um did you have any anything new to bring before the board this time? I know we we had a request that I'm gonna have Mr. Afile uh present here briefly. Gentlemen, it is my request that you postpone this to the next meeting when last month it was determined that we would continue this matter until today. I did not have an opportunity to check my calendar, and I already had a hearing at 10 a.m. this morning, and so I need to be at that hearing, obviously. Um, and therefore my request is to postpone this for uh till the next meeting. I believe the next meeting is August 27th, and I'm not sure uh according to the website. That's the next meeting date. I've checked my calendar and I am available that morning. Okay. Well, let's go ahead and get Chris to give us a report from your office. All right, I'll say we have some requests uh for the tax correction board uh on some other type properties, uh different exempt entities that may have commercial or non-commercial use, and Mr. Apel's done the research that the board requested, and he'd like to present that now, please. Thank you. Thank you. You good do you have a copy for I think do you have a copy for the taxpayer also? Yes, let me make sure they're in the right second. We'll get we'll get you one. Oh, give it to you now. Um Vice Chairman Thompson asked at the last meeting if we could put together uh a couple of memos to help educate uh the information on this one. The first question was other parking facilities in the area, parking lots at churches, nonprofits in the area, and the area is actually bounded in this uh example we went out and looked at by the railroad tracks, Main Street, Chautauqua, and Timberdale Drive. And in that area, the first the first uh memo you have there, uh went and looked at the various uh properties, and of all the different parcels out there, there's five different entities that now have paid parking that uh appears to be commercial in nature, and the first few pages explain to you the information, the findings where the parcels are located at, and then the information as far as commercial parking, uh exempt parking, and then you have uh some pictures, and the pictures match up with each one of the parcels. The very first one is first Baptist Church, just right down the street, and a third of their parking is now paid hourly parking. Uh the and it has a picture of the sign, so there's signage that tells you that the parking is you know, hourly parking, it's managed by a parking management company. You know, you pay or you get booted, towed. There's a couple examples there of their uh uh signs. The next picture you'll see is uh McFarland Church. They have two parking areas. Uh Chris, let me ask you a question before you move on to the next one on the first Baptist church. Yes, sir. Uh a third of the parking lot they're using for paid parking. Yes, sir. So that's the only change in the assessment would be on that right. Well, we need to review all these further. Okay. To answer the question for the vice chairman, they asked, he said, how do you is there other parking lots in the area that are owned by religious entities or nonprofits or whatever that are used for paid parking? And so I went out and took a look and solicited information from that. Um, and and by the way, on the on the pictures, you'll see there's a colored area. The yellow indicates the paid parking. You'll have a green line all the way around the parcel itself, because some parcels, some some parking lots have multiple parcels. But yes, to answer your question, in this scenario, one third of the parking is is paid parking. The other two-thirds are appear to still be church parking. Okay, thank you. Um then we go on to the next one. Like I say, McFarland. And those two parcels have signage up that's now parking for the Otis, which is a property, just few like houses down or whatever for people who live there. They have signage both permanent signage or signage that's up, and then they also said temporary signage that shows those two parcels are exclusively exclusively used for the open the Otis.
openpublica.com