315 West Sixth Street, Suite 101
Stillwater, OK 74074
08:00 AM - 05:00 PM
While the Treasurer's office makes every effort to ensure the correctness, any error contained herein does not constitute a waiver of any tax amounts by or for the County Treasurer's office or the Taxpayer.
Welcome to the Payne County Treasurer's Office!
As County Treasurer, one of my primary responsibilities is to serve as the chief financial officer for the county and administer all county monies, as provided by Oklahoma Statutes. The Treasurer's Office may be described as the "County Bank." The County Treasurer receives, deposits and maintains records for all county monies; redeems county warrants; apportions taxes to various accounts and to local public entities such as schools and cities; maintains records of all payments and expenditures by the county, and presents county records and financial statements to the State Auditor and Inspector for audit. All monies that are receipted through the County Treasurer's Office are held in interest bearing accounts, which are fully federally secured. A summary of the accounting records is submitted in monthly reports to the State Auditor and Inspector and the Board of County Commissioners. In addition, the entire accounting records and all other operational areas of the Treasurer's Office are audited on a yearly basis by the office of the State Auditor and Inspector and intermittently during the year with "spot audits."
The County Treasurer is responsible for ad valorem tax collections after the ad valorem tax rolls are certified for collection by the County Assessor. There should be no mystery about any tax that one pays. Therefore let's begin by explaining what "ad valorem tax " really means. Ad valorem simply means, as per value. All county properties, both real estate and personal property, are assessed by the County Assessor. A determination of the appraised value is made by that office. The County millage (11.4%) is applied to give an assessed value. Then, the levies, as determined by the budgetary needs of the individual schools, cities and towns, is applied to the assessed value to give a final tax figure, which is then certified to the County Treasurer for collection. Ad valorem tax is comprised of real estate, personal property and public services. Ad valorem tax collections are apportioned by the County Treasurer to the proper entities. Approximately 80% is apportioned to the County schools, including vocational schools approximately 10% is apportioned to the County for operations, other than roads and bridges; approximately 8% is apportioned to cities and towns for retirement of sinking funds, and the remaining 2% is allocated to the County Health Department.
Important dates to remember with respect to ad valorem taxes are: At least the first half of each year's ad valorem tax must be paid by the Oklahoma Statutory date of December 31. If the first half is paid by December 31, the second half must be paid no later than March 31 of the given year. Failure to pay at least one-half by December 31 will result in interest charges of 1.5% beginning on January 1 of the given year and continuing each month until the entire amount is paid. No second-half payments are permitted unless the first half is paid by December 31. The filing for homestead exemption and any other exemption for ad valorem tax is filed with the County Assessor.
The Treasurer's Office is responsible for collection of all delinquent ad valorem tax through collection procedures prescribed by state law, including notifications, publications, Resale Tax Sale and Sheriff’s Tax Warrants. On the second Monday in June a Resale is conducted on properties with real estate taxes which have been delinquent for a period of at least three and one-half years. Prior to this sale, restricted, certified mail is sent to the property owner, mortgage holder, Internal Revenue Service and the Oklahoma Tax Commission, with notification of the impending sale. The subject property is posted with notification of the sale and publication of the same is made in local newspapers for a period of four consecutive weeks prior to the Resale. When a Resale is conducted, the highest competitive bidder will receive a Treasurer's Tax Deed to the property at the time of the sale. This is not a revocable deed, unless improprieties of the sale can be shown.
If personal property ad valorem taxes are not paid in a timely manner, the property owner is sent a notification of the delinquency. If it is not paid within a specified period of time, the individual's name or name of business will be published in the local newspaper. Following publication, if the tax is not paid, a lien will be filed, for a period of seven years, against all property that the individual taxpayer owns. In addition, a Tax Warrant may be issued by the Sheriff's Department. If the tax is not paid in a specified time, the property may be seized by the Sheriff and sold at a public auction to satisfy the tax.
Mortgage tax and certification fees are collected through the Treasurer's Office on each mortgage that is recorded in Payne County. This tax is based on the amount of the mortgage and time length of the mortgage. Motor Vehicle and Implement Stamps are purchased through the County Treasurer's Office. These stamps are purchased in lieu of payment of personal property assessment on automobile and implement inventories held by dealers. A $3.50 Motor Vehicle Stamp is required on all automobile sales, new and used. Implement Stamps are charged according to the value of the implement sold. The tax from mortgages and the fees from motor vehicle and implement stamps are apportioned to the county schools.
The County Treasurer is required to collect delinquent Special Assessment Taxes which are certified by the cities and towns within the County. Special Assessment Taxes are comprised of sewer, paving, mowing, demolition and fire district charges.
Conservancy charges, which are placed on conservation & watershed projects by the Federal Government, are required to be collected by the County Treasurer and treated as an ad valorem tax with respect to collection. The County Treasurer may serve as treasurer for a school in the County and may maintain investment accounts for county cemetery perpetual funds.
The Payne County Treasurer’s Office is semi self supporting through the revenue generated from the mortgage certification fee and the interest from delinquent ad valorem tax accounts, thereby freeing monies from the general fund of County government for other areas. The current County Sales Tax has not directly affected the Treasurer's Office, other than enabling the County to operate more effectively as a whole.
The Payne County's Treasurer's Office was not computerized until 1988. Tax billings, collections and bookkeeping are totally computerized. In office terminals are available to the public for ad valorem tax information. Beginning November 2008, on-line payments for taxes may be made on a variety of credit cards and direct pay will be available. My constant goals for the Payne County Treasurer's Office are to keep accuracy and efficiency at a premium, while serving the public with well informed, courteous services and to work towards bringing greater services to the public through timely processes. I plan to work for legislative reforms that will directly affect the taxpayers of Payne County by bringing about conformity, fairness and general updating of legislative issues, thereby producing more effective, cost-saving measures for Payne County, thus, you, the taxpayer.
Through cross-training of employees and computerization of the office, a staff of qualified deputy treasurers serves Payne County. The Payne County Deputy Treasurers are:
First Deputy: Glenda Jardot
Chief Bookkeeper: Martha Kisler
Second Deputy: Linda Matheson
Assistant Bookkeeper : Deanna Green
Deputy: Melissa Scott