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 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.
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.
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).
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 firstname.lastname@example.org or Bill Sparks 651-556-6095 or email@example.com