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Last Updated: 2/17/2016

Disaster and Destroyed Property: Tax Relief Provisions

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There are three forms of tax relief for destroyed property in Minnesota: Local Option Disaster Abatement, Homestead Disaster Credit, and Local Option Disaster Credit.  Counties should use the Assessor Disaster Response guide for responses, reassessment and giving relief and the follow up when disasters occur. 

Assessor's Disaster Response Guide 

 

 Packet 1: The Immediate Response

 Disaster Packet_1 - The Immediate Response

Understand the toll of disaster events, coping with stress, leaders in the disaster response, ensure your safety, primers on floods and tornadoes, how the Property Tax Division will help, other assistance resources, planning for the reassessment, what to do checklist.

 Immediate Notification Process

Property Tax Division processes, procedures and contacts.
 

 Packet 2: The Reassessment

Disaster Packet_ 2 - The Reassessment 

Introduction to the reassessment, final planning and preparation for the reassessment, the reassessment process and procedures (purpose, resources, staffing, volunteers), reassessment form templates, reassessment handouts (for taxpayers and others), reassessment follow up and record keeping, what to do checklist.

 

 Packet 2 Templates

 
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pdfDisaster Packet_Template 1 - Reassessment PlanDetermine reassessment areas and staffing, identify reassessment staff/volunteers, create supply list, establish timing of reassessment work, reassessment polices and procedure framework.
pdfDisaster Packet_Template 2 - Reassessment Team IDTemplate for proper identification tags for lanyards.
pdfDisaster Packet_Template 4 - Flood Reassessment FormNames, number, hours, expenses tracking.
pdfDisaster Packet_Template 4 - Tornado Reassessment FormFlood disaster reassessment worksheet.
pdfDisaster Packet_Template 5 - Disaster Form LetterTornado reassessment worksheet.
pdfDisaster Packet_Template 6 - Taxpayer Fact SheetTo be used by county to send to property owners.
pdfDisaster Packet_Template 3 - Volunteer LogProperty tax relief for property damaged or destroyed by a natural disaster fact sheet.

  

Packet 3: Disaster Relief and Follow Up

Disaster Packet  3 - Disaster Relief and Follow Up

Information on the state’s disaster property tax relief provisions (Homestead Credits, Local Option Credits, and Local Option Abatements), reassessment follow up and the Executive Council application process, reassessment recordkeeping, the state’s reimbursement process, other disaster aid programs, disaster relief flowcharts, what to do checklist.

Damage Report Forms Homestead

Damage assessment report template for homestead property.

Damage Report Forms Non-homestead

 Damage assessment report template for non-homestead property.

 Disaster Credit and Abatement Calculation Examples Disaster Credit and Abatement Calculation Examples

Credit and abatement calculation examples for residential and agricultural homestead and commercial/industrial property located in and out of a disaster area.

 

 Packet 3 Samples

 
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CollapsePacket Materials: Samples
pdfDisaster Packet_Sample 1 - Cover Letter to Executive CouncilA sample cover letter for application to Executive Council.
pdfDisaster Packet_Sample 2 - Resolution Declaring Local EmergencyA sample of a resolution which MAY be passed by a local jurisdiction during a disaster which a local state of emergency is declared.
pdfDisaster Packet_Sample 4 - Resolution for HomesteadA sample resolution for the county to use when requesting that the Governor seek the declaration of a county as a Federal disaster area.
pdfDisaster Packet_Sample 5 - Homestead Damage SummaryA sample resolution for the county to use when requesting state reimbursement of Homestead Disaster Credits and Local Option Abatements and Credits provided.
pdfDisaster Packet_Sample 3 - Resolution to Governor for Federal Disaster AreaReassessment damage summary.
xlsHomestead Property Damage Assessment ReportHomestead and non-homestead damage report form.

  

Taxpayer Forms 

Property owners should contact their County Assessor prior to filling out these forms.  

Application for property owners with property IN a disaster area and requesting abatements and credits.  Submitted to the county.

Application for property owners with property that is NOT located in a declared disaster or emergency area and requesting abatements and credits. Submitted to the county.
 

County Reimbursements

Form LODA-1, Local Option Disaster Abatements -Reimbursements

Counties may apply, using this form, for reimbursement of abated taxes for properties that have received a Local Option Disaster Abatement and are located in a disaster or emergency area (as so declared by the Executive Council).

 

Questions?

For more information concerning disaster relief see the Property Tax Administrator's Manual and/or the Auditor-Treasurer Manual.

Jon Klockziem, 651-556-6108 or jon.klockziem@state.mn.us  or Bill Sparks 651-556-6095 or  bill.sparks@state.mn.us