Oklahoma County Board of Equalization hears valuation appeals, approves one mutual settlement at Harness Court

The Oklahoma County Board of Equalization met in special session March 23 to hear a series of residential property valuation appeals and to consider one on-the-record settlement.

The board, presided over by Eleanor Holmes, set a mutual-agreement fair-market value of $299,000 for 19613 Harness Court after the Assessor’s Office recommended the purchase amount and both parties signaled agreement. The assessor told the board, "I recommend that we put on for the purchase of $299,000," and the board ratified that settlement on the record.

Multiple other appellants argued the assessor’s use of comparables produced inflated values. In the case for the property at 3809 Preservation Road, the appellant said the assessor’s $1,050,000 valuation should be reduced, presenting an alternate average of $899,500 based on nearby "Winchester" plan houses and neighborhood averages around $924,933. The Assessor’s Office replied that the department "went with the purchase price" of $1,051,000 because the subject contains upgrades the appellant’s three comps did not, and said purchase price is a strong indicator of market value.

Robert Bailey, whose property was presented as BOE number 20, told the board he bought his house in 2023 for $431,000 and that an apparent outlier sale (14404 Oxford Drive) inflated the county’s comparables; the assessor said adjusted comparables and medians supported the lowered assessor figure of $440,000 and explained the net dollar adjustment derived from standard comparable adjustments.

On a phone appeal by Mr. Bertelli, the appellant argued the assessor relied on higher-value Belle Isle comparables instead of Mayfair-area sales, producing a county value near $494,000 that the appellant said should be closer to $374,000. The assessor said its six usable 2025 sales produced a median near $497,349 and that nearest adjusted comps supported a substantially higher figure than the appellant asserted.

At 220 East 13th Street (BOE number 22) appellant Adam Smith questioned one comp that was substantially smaller and noted the county’s adjusted sales prices per square foot; he also disputed age/effective-age adjustments. The assessor told the board it used four usable comps from the appellant’s submissions and noted MLS evidence that supported a prior remodel and a higher effective age for the subject property.

Where parties disputed whether a remodel had been permitted, the assessor said remodeling evidence in MLS listings can justify an effective-age adjustment even if no county building-permit record appears; the appellant said the assessor’s public records showed no permit for a 2020 remodel.

The board repeatedly told appellants the session was an appellate review limited to materials already submitted to the Assessor’s Office and that the two board members in attendance (the presiding member and Brett) would meet Wednesday to determine valuations and notify parties by mail.

Votes at a glance — March 23, 2026 meeting: The board approved a mutual-agreement valuation for BOE number 21 (19613 Harness Court) setting fair market value at $299,000 (motion recorded on the record; parties agreed). Other appeals were closed for deliberation and will be decided at the board’s Wednesday meeting; those outcomes were not finalized on the record.

The board adjourned after completing the agenda. Remaining appeals will receive written decisions by mail after the board’s Wednesday deliberations.