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Record of Proceedings

Cleveland County Excise Board Special Meeting: 2026 Valuations Approved - August 13, 2026

Board of County Commissioners & BoardsThursday, August 13, 2026
BodyCleveland County, Oklahoma
SessionBoard of County Commissioners & Boards
DateThursday, August 13, 2026
StatusNEW · FILED
Video Record

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Transcript — Verbatim
3:09

Here.

3:12

Here.

3:12

We have a quorum.

3:14

All right.

3:14

We have a quorum.

3:15

Uh, the notice of this meeting was properly posted on August the tenth, twenty twenty-six.

3:20

And uh, there is a public comment item on our agenda today.

3:24

Is anybody that's no one signed up?

3:27

No public comments today.

3:28

We have one item of business, and that is the discussion of possible action regarding approval at the twenty twenty-six Cleveland County valuation.

3:44

This is uh big day.

3:46

This is the twenty twenty-six Cleveland County uh excise report to the orc report to the excise board.

3:54

This is what everybody that gets more dollars once they get this report, then they can take their estimate of these and evaluation either school district cities, and we can figure out basically right more taxes or other either.

4:13

So everybody wants to do this.

4:14

We have uh they audit for the or trying to get it uh we've got financial feedback, etc.

4:22

So anyway, with that, I'm gonna give you uh one everybody wants to know how much growth we've had in the county.

4:30

And that kind of gets you an estimate.

4:31

What Cleveland County is doing.

4:33

And obviously, a lot of counties in the state don't have growth, and they're going the other way.

4:42

A lot of different things that help us continue.

4:45

We've grown.

4:50

Some more, some less, but that allows us to improve services for the boys.

4:55

Um, the commissioners we get additional money there, we do things for the public.

5:00

It's just a positive if we have more growth, we can do some extra things.

5:03

So I'm gonna give you this.

5:07

This is the one that's gonna show in the blue, it's gonna show growth, uh, where we have growth in the different areas, school districts, crew techs, things like that in the county.

5:22

So in a minute, I'm gonna give you the actual true exile report.

5:27

It's about probably 25 pages off.

5:30

This is for anybody financial, whether it's uh CFOs, chief financial officers, people that work for entities that figure what we call uh nominal tax rate or double deals.

5:42

These first three pages, that's all they're the report's got another 27 pages that it's just kind of some other statistical, but anybody financial wants these.

5:52

So on this first page, uh it's broken down.

5:56

This is the first county valuation that's broken down by school district.

6:00

You see up on the top of Low.

6:03

Well, you can see it's broken down.

6:05

We break it down by categories by personal property, public service, real estate, you know, personal property could be farm equipment, business, personal, you know, machinery, equipment, inventories, public services like OGE, uh OGE, things like that, real estate's lands and buildings, and then they're in that fourth column.

6:25

You got the total total valuations.

6:28

Then in Cleveland County, all counties across the state are statutorily exemptions that you can qualify.

6:34

Most common homestead, we have a double homestead.

6:37

We have uh we have a lot of veterans in our county, where a veteran he's disabled 100% serving in a war national emergency.

6:47

He can actually get his property uh from this county.

6:53

So those are about exemptions.

6:55

Then we get to the third end.

6:59

If you go down to the bottom, it'll tell our county that third column on the end.

7:04

It'll go down to county total plus tip, which we do have one TIF currently in Cleveland County, it's around campus area.

7:14

Uh but that takes the county total growth plus that tip, which is a tax and incremental finance district.

7:20

Our total county value valuation this year is three billion five hundred and twelve million two hundred and thirty two hundred fourteen thousand three hundred and eighty-nine.

7:36

So that's our total growth.

7:39

If you divide that by that tells you how much guys actually taxable, you divide that by twelve percent or assessment level.

7:46

That means we have about twenty-nine billion dollars that are taxed on Cleveland County.

7:51

In reality, because of uh the cash three and five percent that come out sometimes.

8:01

Uh annually, so they're only about 29 million of it's actually taxes cost constitutional limitations, extensions, things like that.

8:09

So anyway, if you go to the last two columns, you've got two calls in blue, you got the 2025 total, the 2026 totals, and we see overall growth.

8:20

We're a little bit over five percent.

8:21

Yeah, which is really good.

8:23

Like I said, that allows us to have growth.

8:25

Two things one for the county, there's you know, growth for library, south department, schools, crew tax, things like that, a little bit more funds.

8:32

Hopefully, we can do better things for the citizens in Cleveland County.

8:37

So that breaks down.

8:38

You can see uh you know, Robin Hill, which is uh you know, small school district.

8:44

So last year, this year they had 17% growth.

Discussion Breakdown — Share of Meeting
Budget Equity Analysis█████████████████████████████████████████████65%
Fiscal Sustainability█████████████19%
Procedural████████11%
Technology and Innovation███5%
Summary of Proceedings

Cleveland County Excise Board Special Meeting: 2026 Valuations Approved - August 13, 2026

The Cleveland County Excise Board met on August 13, 2026, at 10:00 AM local time in Norman, Oklahoma, for a special meeting with a single agenda item: discussion and possible action regarding approval of the 2026 Cleveland County Valuations. No public comments were submitted. The board unanimously approved the valuations after a presentation from the County Assessor's office, which highlighted a countywide growth of just over 5% in total assessed value.

Discussion Items

  • Presentation of 2026 Valuation Report: The County Assessor presented the 2026 Cleveland County Excise Report, a document approximately 25+ pages long. The first three pages contain the core financial data used by CFOs and entities to determine nominal tax rates and millage levies. The report breaks down valuations by school district, career tech centers, and cities, across categories of personal property (e.g., farm equipment, machinery), public service property (e.g., utilities like OGE), and real estate (land and buildings). Statutory exemptions (e.g., homestead, disabled veterans) are applied. The county also has one Tax Increment Finance (TIF) district near the University of Oklahoma campus.
  • Key Statistics: The total county valuation for 2026 is $3,512,214,389. At an assessment level of 12%, this equates to roughly $29 billion in taxable market value (though constitutional limitations reduce actual taxable revenue). Overall county growth is 5%, described as positive and allowing improved services. Notable school district growth includes Robin Hill at 17% and a district near Mustang at nearly 12%. Norman saw 5.73% growth. All career tech centers in the county reported positive growth. Cities including Norman have multiple overlapping tax rates due to school district boundaries.
  • Additional Report Content: Later pages of the report include special assessment districts (one ambulance district, two fire districts) voted on by residents, and about 20 pages of colored graphs mandated by the State Auditor's Office three years ago, breaking down parcel counts, residential vs. commercial properties, and homestead exemptions by district.
  • Staff Acknowledgment: Chairman Thompson and the Assessor thanked the office's statistical staff, particularly Mr. Crosster, for compiling the complex report.

Key Outcomes

  • Motion to Approve: Chairman Thompson moved to approve the 2026 Cleveland County Valuations. Vice-Chairman Edge seconded the motion. The motion carried unanimously (all members present voting in favor).
  • Next Steps: Upon approval, the report will be signed by the board and the county clerk, then posted to the State Auditor's office. This approval allows school districts, cities, and other taxing entities to use the valuations to estimate their revenue and set millage rates for the coming fiscal year.
  • Adjournment: The board adjourned by unanimous consent.

Meeting Transcript

Here. Here. We have a quorum. All right. We have a quorum. Uh, the notice of this meeting was properly posted on August the tenth, twenty twenty-six. And uh, there is a public comment item on our agenda today. Is anybody that's no one signed up? No public comments today. We have one item of business, and that is the discussion of possible action regarding approval at the twenty twenty-six Cleveland County valuation. This is uh big day. This is the twenty twenty-six Cleveland County uh excise report to the orc report to the excise board. This is what everybody that gets more dollars once they get this report, then they can take their estimate of these and evaluation either school district cities, and we can figure out basically right more taxes or other either. So everybody wants to do this. We have uh they audit for the or trying to get it uh we've got financial feedback, etc. So anyway, with that, I'm gonna give you uh one everybody wants to know how much growth we've had in the county. And that kind of gets you an estimate. What Cleveland County is doing. And obviously, a lot of counties in the state don't have growth, and they're going the other way. A lot of different things that help us continue. We've grown. Some more, some less, but that allows us to improve services for the boys. Um, the commissioners we get additional money there, we do things for the public. It's just a positive if we have more growth, we can do some extra things. So I'm gonna give you this. This is the one that's gonna show in the blue, it's gonna show growth, uh, where we have growth in the different areas, school districts, crew techs, things like that in the county. So in a minute, I'm gonna give you the actual true exile report. It's about probably 25 pages off. This is for anybody financial, whether it's uh CFOs, chief financial officers, people that work for entities that figure what we call uh nominal tax rate or double deals. These first three pages, that's all they're the report's got another 27 pages that it's just kind of some other statistical, but anybody financial wants these. So on this first page, uh it's broken down. This is the first county valuation that's broken down by school district. You see up on the top of Low. Well, you can see it's broken down. We break it down by categories by personal property, public service, real estate, you know, personal property could be farm equipment, business, personal, you know, machinery, equipment, inventories, public services like OGE, uh OGE, things like that, real estate's lands and buildings, and then they're in that fourth column. You got the total total valuations. Then in Cleveland County, all counties across the state are statutorily exemptions that you can qualify. Most common homestead, we have a double homestead. We have uh we have a lot of veterans in our county, where a veteran he's disabled 100% serving in a war national emergency. He can actually get his property uh from this county. So those are about exemptions. Then we get to the third end. If you go down to the bottom, it'll tell our county that third column on the end. It'll go down to county total plus tip, which we do have one TIF currently in Cleveland County, it's around campus area. Uh but that takes the county total growth plus that tip, which is a tax and incremental finance district. Our total county value valuation this year is three billion five hundred and twelve million two hundred and thirty two hundred fourteen thousand three hundred and eighty-nine. So that's our total growth. If you divide that by that tells you how much guys actually taxable, you divide that by twelve percent or assessment level. That means we have about twenty-nine billion dollars that are taxed on Cleveland County. In reality, because of uh the cash three and five percent that come out sometimes.

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