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Oklahoma County BOE hears appeal over unfinished Harrow Road shop’s market value
Summary
Property owner Zachary Patillo told the Board of Equalization that a partly finished commercial building at 6050 South Harrow Road should not be valued as a completed structure; the assessor said aerials had suggested completion in 2024 and later reduced the valuation after new evidence; the BOE deferred a decision to its next meeting.
At a June 17 special meeting, the Board of Equalization of Oklahoma County heard an appeal by property owner Zachary Patillo over the assessed fair market value of a partly finished commercial building at 6050 South Harrow Road in Newalla.
Patillo told the three-member board that the building is not complete, that he cannot access the site from Harrah Road because of a planned road-widening project, and that he still lacks a driveway, septic service and some utilities. He said he uses a separate shop on his father’s adjacent property for operations and estimated the property’s fair market value at about $50,000 while noting he had earlier submitted a higher figure to the assessor during the informal review.
The Board’s members — Eleanor Thompson, Brett Town and Teresa Sellers — said they had reviewed the submitted materials and asked Patillo to explain how he reached his valuation. Patillo said he compared his site to similarly staged buildings on Southeast 29th Street and Luther Road that, he said, had lower taxable values and argued he should be treated the same until his building is finished.
An Oklahoma County Assessor’s Office representative said the assessor initially placed full value on the property in 2024 after reviewing aerial imagery and later reduced the value to $435,863 after new photographs and a hearing revealed the building was not fully occupied or finished. The assessor said a 25 percent functionality adjustment was applied because the office concluded interior office areas still needed work and the building was not yet occupied, which produced the hearing value presented to the BOE.
During questioning, Patillo said roughly 80 percent of the building was complete as of Dec. 31, 2024; that his building remains under an open building permit; and that he has power but no gas, no Internet service and no septic. The assessor confirmed the parcel’s land value on the county rolls as $54,004.50.
The board did not issue a ruling at the hearing. Thompson told Patillo the members would meet the next day to make a decision and that he would be notified in writing of the BOE’s determination.
Less-critical details: the hearing was held by phone and was one of several appeals considered during the special meeting; the BOE emphasized that it sets fair market value for the rolls and does not determine taxable value or the tax bill itself.
