Disaster and Destroyed Property: Tax Relief Provisions

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.

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

Disaster Packet_Template 1 - Reassessment Plan

Determine reassessment areas and staffing, identify reassessment staff/volunteers, create supply list, establish timing of reassessment work, reassessment polices and procedure framework. 

Disaster Packet_Template 2 - Reassessment Team ID

Template for proper identification tags for lanyards. 

Disaster Packet_Template 3 - Volunteer Log

Names, number, hours, expense tracking. 

Disaster Packet_Template 4 - Flood Reassessment Form

Flood disaster reassessment worksheet. 

Disaster Packet_Template 4 - Tornado Reassessment Form

Tornado reassessment worksheet. 

Disaster Packet_Template 5 - Disaster Form Letter

To be used by county to send to property owners. 

Disaster Packet_Template 6 - Taxpayer Fact Sheet

Property tax relief for property damaged or destroyed by a natural disaster fact sheet.

Disaster Packet 3 - Introduction to Disaster Relief and Follow Up

Property Tax Division processes, procedures and contacts.

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 Reassessment Reporting Form

Damage assessment report template for homestead and non-homestead property.

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

Disaster Packet_Sample 1 - Cover Letter to Executive Council

A sample cover letter for application to Executive Council. 

Disaster Packet_Sample 2 - Resolution Declaring Local Emergency

A sample of a resolution which MAY be passed by a local jurisdiction during a disaster which a local state of emergency is declared. 

Disaster Packet_Sample 3 - Resolution to Governor for Federal Disaster Area

A sample resolution for the county to use when requesting that the Governor seek the declaration of a county as a Federal disaster area. 

Disaster Packet_Sample 4 - Resolution Requesting Reimbursement

A sample resolution for the county to use when requesting state reimbursement of Homestead Disaster Credits and Local Option Abatements and Credits provided. 

Disaster Packet_Sample 5 - Homestead Damage Summary

Reassessment damage summary.

Property owners should contact their County Assessor before filling out this form.  

CR-LODA - Local Option Disaster Application

Application for property owners to request disaster-related 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).