How Property Tax Works
Logan County, Oklahoma operates on a property tax system that funds essential local services including county government operations, schools, emergency services, and infrastructure maintenance. Property taxes in Logan County are assessed annually based on fair market value as of January 1st, with taxes levied each October 1st for the following tax year. The county follows Oklahoma's standard assessment practices, typically assessing residential property at 11-13.5% of fair market value.
The effective tax rate in Logan County varies significantly by location within the county due to special taxing districts including school districts, fire districts, library districts, and municipal improvement districts. Based on 2025 data, the county's base tax rate is 0.0075 (0.75%), but residents may pay additional assessments depending on their specific taxing districts. Total effective rates typically range from approximately 0.8% to 1.2% of assessed value, making Logan County's property taxes moderate compared to other Oklahoma counties.
Property owners should note that their actual tax bill depends not only on their property's assessed value but also on the specific combination of taxing districts where their property is located. School district levies often represent the largest component of property tax bills in most areas of the county.