Okla. Admin. Code § 710:10-5-2
The homestead exemption should be granted to any natural person who is a citizen of the State of Oklahoma, provided other requirements of the Act are satisfied. It is not necessary for a man to be married or be the head of a family. The exemption may be allowed to a single person. [See: 68 O.S. § 2888; Op. Att'y Gen. issued 02-09-37]
Amended at 15 Ok Reg 3451, eff 7-11-98
Amended at 34 Ok Reg 2040, eff 9-11-17