Because the local option abatement is a specific abatement for disaster relief, the county may choose whether to follow their normal abatement policy or create a separate policy regarding local option disaster abatements or credits.

​​​​​No. If they meet all the qualifications they can receive a credit or abatement. Local option abatements and credits are still subject to approval by the county board.

No. If the owner at the time of the disaster has sold the property, the new owner may not apply for a local option credit or abatement.

Yes. If the owner at the time of the disaster applied for a local option disaster abatement or credit, a new owner may benefit from the relief. This is also the case for the homestead credit. If the property was homesteaded at the time of the disaster, a homestead dwelling would still receive the credit for the following year’s taxes (assuming the Executive Council approves the application for a declared disaster area).

No. Both attached and detached garages may qualify for the homestead credit. Any detached garage must be classified as 1a, 1b, or 2a. Assessors should use their judgement to determine if a detached garage is not being used as a “homestead dwelling”.

If part of a building contains a homestead dwelling, that portion of the property could receive a homestead credit. Similar to how the value would be split between the different classifications, the assessor would set a reassessed valued for both the portion that was used as a homestead dwelling – generally the HGA – and the section that is not the homestead dwelling.