Oklahoma · 68 O.S. §§2913, 2915, 3101Oklahoma property taxes at closing: November 1, January 1 and April 1

Oklahoma ad valorem taxes for each fiscal year become due and payable on November 1 (68 O.S. §2913(A)). Unless at least half has been paid before January 1, the entire year's tax becomes delinquent on that date; if the first half or more is paid before January 1, the rest must be paid before April 1 or becomes delinquent then, and payment can't be split into more than two installments (§2913(A)(1)–(2)). Mortgage servicers must pay the accounts they service in one annual payment before January 1, and a total tax of $25 or less must be paid before January 1 (§2913(B)–(C)). The first installment isn't delinquent until 30 days after the assessor files the completed tax rolls with the treasurer (§2913(F)). Delinquent taxes bear interest at 1.5% a month or major fraction of a month, capped at 100% of the unpaid tax, and the treasurer may waive interest or penalties incurred through no fault of the taxpayer (§2913(D), (G)). Within 30 days after receiving the tax rolls, the treasurer mails each taxpayer a statement to the last-known address, but not receiving it doesn't extend the due date (§2915(B)). Taxes on real property are a lien for seven years from the date they became due and payable (§3101).