Tax Roll Correction Board
Cleveland County Office Building
Agenda — 12 items
- 1 Meeting Called to Order
- 2 Jacob McHughes, Chairman Chuck Thompson, Vice-Chairman Douglas Warr, Member
- 3 Notice of the meeting was properly posted on Tuesday, February 24, 2026.
- 4 Approval of Minutes
- 1. Discussion and possible action regarding minutes of the regular meeting of January 29, 2026.
- 6 For purposes of this agenda “Action” means any of the following: amending, approving, approving as amended, deferring, denying, giving instructions to staff, making a recommendation to another public body, receiving documents or presentations, referring to committee, reconsidering, re-opening, returning, striking or postponing the item.
- 7 Items of Business
- 2. Discussion and possible action regarding Complaint for Erroneous Assessment and Petition for Correction.
- 3. Discussion and possible action regarding Complaint for Erroneous Assessment submitted by Tom S. Aldridge II, for Tom S & Mary Kate Aldridge Trust 321/323 W Comanche St Norman. Petition No. 39799, Account No. 18976. Summary of Discussion Regarding Complaints on Assessments (Tom and Mary Kate Aldridge / Comanche Street Trust): · The discussion addressed complaints concerning property assessments submitted by Mr. Tom Aldridge and Tom and Mary Kate Aldridge regarding the Comanche Street Trust (Petition #39799, Account #18976). · Mr. Aldridge apologized for his absence at a previous meeting due to travel issues and thanked the board for rescheduling. · He requested guidance on how to demonstrate that the properties at 321 and 323 Comanche Street are used for charitable purposes. · Background: o The Tom and Mary Kate Aldridge Trust was established in 1996. o Since its founding, the trust has funded numerous charitable projects and events, with an annual board meeting to oversee activities. o They provided a letter summarizing charitable activities from the previous year. · Specific property use: o The trust previously covered hotel costs for board members attending events in Oklahoma (~$192.90 per night per person; ~$11,000 total for 61 days). o To reduce costs and improve logistics, the trust built a property on Comanche Street with multiple units: § One side is for general use, while the other units accommodate board members and their families. § The property hosts meetings, board functions, and game-day gatherings for the family and supported individuals. · Mr. Aldridge argued that these activities justify the properties’ use as charitable under applicable assessment rules. · Property Use Clarification: · 323 Comanche Street is not leased and no one permanently lives there. · It is furnished and used occasionally for charitable purposes, including as an auction prize bundled with game-day tickets. · The property hosts board members, volunteers, and guests; appearances may suggest constant occupancy, but actual use is intermittent. · Tom Aldridge offered to provide utility bills (water, power) to verify actual use. · Documentation Provided: · EIN number for the trust. · Board meeting minutes. · Letter from the Secretary of State. · Main Request: · Mr. Aldridge sought guidance on whether additional actions could be taken by the foundation to change the property tax assessment opinion on the properties at 321 and 323 Comanche Street. · Overall Purpose: · To demonstrate that the properties are being used for charitable purposes and justify their tax-exempt status.
- 10 No new business was presented for discussion or action during this meeting.
- 3. Discussion and possible action regarding Complaint for Erroneous Assessment submitted by Tom S. Aldridge II, for Tom S & Mary Kate Aldridge Trust 321/323 W Comanche St Norman. Petition No. 39799, Account No. 18976. Summary of Discussion Regarding Complaints on Assessments (Tom and Mary Kate Aldridge / Comanche Street Trust): · The discussion addressed complaints concerning property assessments submitted by Mr. Tom Aldridge and Tom and Mary Kate Aldridge regarding the Comanche Street Trust (Petition #39799, Account #18976). · Mr. Aldridge apologized for his absence at a previous meeting due to travel issues and thanked the board for rescheduling. · He requested guidance on how to demonstrate that the properties at 321 and 323 Comanche Street are used for charitable purposes. · Background: o The Tom and Mary Kate Aldridge Trust was established in 1996. o Since its founding, the trust has funded numerous charitable projects and events, with an annual board meeting to oversee activities. o They provided a letter summarizing charitable activities from the previous year. · Specific property use: o The trust previously covered hotel costs for board members attending events in Oklahoma (~$192.90 per night per person; ~$11,000 total for 61 days). o To reduce costs and improve logistics, the trust built a property on Comanche Street with multiple units: § One side is for general use, while the other units accommodate board members and their families. § The property hosts meetings, board functions, and game-day gatherings for the family and supported individuals. · Mr. Aldridge argued that these activities justify the properties’ use as charitable under applicable assessment rules. · Property Use Clarification: · 323 Comanche Street is not leased and no one permanently lives there. · It is furnished and used occasionally for charitable purposes, including as an auction prize bundled with game-day tickets. · The property hosts board members, volunteers, and guests; appearances may suggest constant occupancy, but actual use is intermittent. · Tom Aldridge offered to provide utility bills (water, power) to verify actual use. · Documentation Provided: · EIN number for the trust. · Board meeting minutes. · Letter from the Secretary of State. · Main Request: · Mr. Aldridge sought guidance on whether additional actions could be taken by the foundation to change the property tax assessment opinion on the properties at 321 and 323 Comanche Street. · Overall Purpose: · To demonstrate that the properties are being used for charitable purposes and justify their tax-exempt status.
- 11 No statements or announcements were made by the board members during this meeting.