The Oklahoma County Board of Equalization approved new fair-market values for multiple parcels during a special meeting in April 2025 convened under a county court order. Eleanor Thompson, who presided over the meeting, conducted roll call with Brett Towns and Teresa Sellers present; the board heard assessor comparisons, owner requests and then voted on each appeal.

The decisions largely affirmed assessments based on assessor-provided comparable sales, medians and means. Board members repeatedly said they use comp sales and market-value standards rather than owners' rental-income-based calculations. A notable exception was a compromise valuation for a property in a gated neighborhood (the Inman Trust parcel) where the board set a compromise figure rather than adopting a single, outlying comp sale.

The session included motions and seconds on each appeal and concluded with unanimous approval of the values listed below. Many motions referenced assessor medians and means and last year's valuations as context for deciding whether to adjust assessments.

Votes at a glance

- BOE 25 (3181 North Harbor, Acct 197841215): assessor comps supported $159,500; motion approved (Yes: Eleanor Thompson; Brett Towns; Teresa Sellers).
- BOE 26 (3201 North Harbor, Res. 197841225): set at $187,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 27 (parcel referenced as 273221 North Harbor): set at $191,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 28 (14480 Norton Drive, Res. 197841245): set at $172,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 29 (3057 North Harper, Res. 197841255): set at $203,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 30 (30305 North Harper, Res. 19708401...): final approved value amended to $168,500 (motion amended during consideration); motion approved (Yes: Thompson; Towns; Sellers).
- BOE 31 (14042 Norton Lane, Res. 197841305): set at $181,500; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 12 (Inman Trust, 2302301 Northeast 1301): after discussion about a single comp sale in a gated community, the board approved a compromise valuation of $1,400,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 13 (41438 Norton Lane): set at $193,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 15 (R1979 Toyota / 20612 North Harbor): set at $130,500; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 16 (1979422... North Harpers / Choctaw area): set at $177,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 17 (172702 North Harbor): set at $147,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 18 (3186 Effie Drive): assessor recommended ~ $109,000; owner requested $50,000; board accepted assessor basis (final amount referenced in transcript not clearly transcribed; outcome approved by the board).
- BOE 33 (14470 Norton Drive, Res. 197841275): set at $113,450; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 34 (3184 Cox Street, Res. 197851245): set at $157,500; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 35 (10448 Jess Drive): after discussion about a year-over-year jump, the board set value at $150,000 (compromise between assessor comps and concern about large increase); motion approved (Yes: Thompson; Towns; Sellers).
- BOE 36 (3076 North Annie Road, Res. 196671040): set at $75,780; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 50 (6708 North Saint Clair Avenue / parcel 142461390): set at $344,700 (assessor's last offer accepted); motion approved (Yes: Thompson; Towns; Sellers).
- BOE 51 (206205 Sweet Breyer / Res. 1267711090): set at $612,310 (assessor median accepted); motion approved (Yes: Thompson; Towns; Sellers).
- BOE 19 (30218 Effie Drive and related correction for bathroom count): adjusted to $90,200 to give credit for one fewer bathroom; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 20 (3202 ...): set at $57,600 (assessor value based on median/mean); motion approved (Yes: Thompson; Towns; Sellers).
- BOE 21 (3142 At Your Drive / parcel referenced): set at $66,916; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 22 (3131 ...): set at $196,500; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 23 (301601 Harper): set at $100,000; motion approved (Yes: Thompson; Towns; Sellers).
- BOE 24 (301401 North Harbor): set at $96,700; motion approved (Yes: Thompson; Towns; Sellers).

How the board decided

Board members repeatedly cited assessor comps, medians and means as their primary valuation tools and said rental-income heuristics presented by some owners were not a basis for determining market value in these appeals. When a single comp sale appeared to skew the neighborhood median (as with the Inman Trust parcel), the board discussed and approved a compromise figure. On at least one parcel the board adjusted an assessor figure to reflect a count discrepancy (one fewer bathroom). Most motions were approved unanimously.

Context and next steps

The values approved by the board will be recorded in county assessment records and used for tax calculation and notice processes under Oklahoma County procedures. Several board members referenced last year's valuations and 2024 comps as context for whether an increase was appropriate. The meeting adjourned after the final vote and scheduling notes for the coming week.