Lincoln County, OR. – Official Release: Lincoln County recently adopted an ordinance that could provide property tax relief, including potential tax refunds, to those who lost homes to the Echo Mountain wildfire.
On Feb. 19, the Lincoln County Board of Commissioners approved a property tax special assessment program available to property owners whose homestead was destroyed by wildfire in 2020 and rebuilt. The Rebuilt Homestead Special Assessment program was created by the Oregon Legislature during the 2024 Regular Session through Senate Bill 1545. The program was adopted by Lincoln County through Ordinance No. 540.
Eligible property may be granted a specially assessed value based on the value of the destroyed homestead for the tax year beginning July 1, 2020, which may result in a reduction or refund of property taxes. Eligibility requirements are outlined in the application materials, as well as the Frequently Asked Questions section below.
To Apply:
Applications for special assessment are currently being accepted for prior tax years, 2021-22 through 2024-25. The deadline to apply for prior tax years is Dec. 31, 2025. Application forms and additional instructions can be found on the Assessor’s webpage, under the Rebuilt Homestead Special Assessment section located at: https://www.co.lincoln.or.us/158/DamagedDestroyed-Property.
Submit completed applications to the Lincoln County Assessor’s Office using one of the following methods:
Electronically: assessorinfo@co.lincoln.or.us
Mail or drop off:
Lincoln County Assessor’s Office
225 West Olive Street Room 207
Newport, OR 97365
For additional information or questions, please contact the Lincoln County Assessor’s Office at (541) 265-4102 or assessorinfo@co.lincoln.or.us.
Frequently Asked Questions:
What property qualifies for this exemption?
• Homesteads destroyed by wildfire between 09/01/2020 – 09/30/2020 and rebuilt.
Who is eligible for this exemption?
• You must have been the owner and the destroyed property must have been your primary residence of record at the time of the wildfire to qualify.
• You must occupy the rebuilt homestead and it must be your primary residence for the entirety of the tax year you attest to qualify.
When can I apply for this exemption?
• Applications must be submitted to the Assessor’s Office after January 1 and on or before April 1 immediately preceding the first property tax year in which the Special Assessment is claimed.
• Applicable to tax years 2021-22, 2022-23, 2023-24 and 2024-25, Application must be submitted no later than 12/31/2025.
• Ordinance No. 540 is currently in effect. Applications for tax years 2021-22 through 2024-25 can be submitted to the Assessor’s Office.
Is this a one-time application?
• Yes. However, to continue qualifying for special assessment, you are required to file an annual attestation that the homestead is still your primary residence.
What would be a disqualifying event?
• Property no longer owner-occupied (rental, short-term rental, etc.).
• Property sold/transferred to new owner.
• Property no longer your primary residence.
If the rebuilt homestead is not completed by January 1 of the tax year, does it qualify?
• No. If the house is not completed by the January 1 assessment date, it is not the primary residence for the ensuing tax year and would not qualify until completed.
If the rebuilt homestead was a personal property manufactured home and I do not own the land, does it qualify? If so, does the manufactured home have to be built on the same land?
• The definition of “rebuilt homestead” allows for the replacement of the personal property manufactured home if the manufactured home is owned by the same owner, and it is placed on the same tax lot.
If an addition is added years later but still under the original threshold, does the addition fall within the special assessment?
• No. This would fall outside of the original application. After the rebuilt house is completed, any additional square footage would not qualify for special assessment.
If a qualified home is built and subsequently remodeled, does the remodel qualify as new property with exception value added to the tax roll for the remodel?
• Yes. This ordinance does not apply to any new construction done after the application, including remodels.
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