Okla. Admin. Code § 710:10-5-13
A parent or parents may be granted a full homestead exemption if the parents reside on and own the homestead property in joint tenancy with one or more of their children, whether parents are residing together or separated, provided the joint tenancy instrument is recorded in the County Clerk's office. [See: 68 O.S. § 2888]
Added at 15 Ok Reg 3451, eff 7-11-98
Amended at 34 Ok Reg 2040, eff 9-11-17