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Summary LODA-1 Form

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The Summary LODA-1 Form must be submitted as part of the disaster packet only if the county granted any local option abatements. The form declares the total amount of tax abated through local option abatements, broken out into local tax and state tax, and must be signed by the county auditor. The amount listed on the local tax section will be reimbursed by the end of the year in which the disaster occurred. The abatements are reimbursed directly to the taxing jurisdiction of the damaged property, so counties are required to submit a breakdown of the taxing jurisdictions with the form. The Summary LODA-1 Form is located in the Resources section.