Okla. Stat. tit. 31, § 31-5
Homestead exemptions shall not apply, when
The exemption of the homestead provided for in this chapter
shall not apply where the debt is due:
1. For the purchase money of such homestead or a part of such
purchase money.
2. For taxes or other legal assessments due thereon.
3. For work and material used in constructing improvements
thereon.