Commissioners briefed on tax-abatement options for wildfire‑destroyed homes under KSA 79‑16‑13

County appraisal staff briefed the Reno County Commission on the tax-abatement process available under Kansas statute KSA 79-16-13 for homesteads destroyed or substantially damaged by a declared natural disaster. The briefing included estimated property counts, values and the county’s recommended outreach to affected homeowners.

"Kansas statute 79-16-13 gives the county commissioners the authority to grant relief to dwelling owners that have had substantial damage done to their residences through a natural disaster," the county appraiser/assessor presenter said, explaining that the governor’s disaster declaration enables commissioners to abate taxes for qualifying homesteads for the relevant tax year.

Key figures and eligibility: Staff reported that the appraiser’s preliminary review identified 11 destroyed structures, one of which was not classified as a residence and therefore not eligible. That leaves 10 dwellings with a combined appraised structure value of $1,541,110 (an average structure value of about $154,110). Staff estimated the taxable-value loss over a 10-month period across affected taxing units at about $20,900. The statute provides relief for a homestead that is 50 percent or more damaged (or where the cost to repair meets that threshold), and staff told the commission the abatement would apply to 2017 taxes if an owner applies by the statutory deadline.

Process and next steps: Staff walked commissioners through the required taxpayer application and the county’s two-page recommendation/determination form. Commissioners discussed evidentiary standards for partial damage and asked whether the county should require two contractor repair estimates. Appraiser/assessor staff said the office will include instructions with the application and that the county intends to require two estimates and to include a cover letter with application packets. Commissioners asked staff to ensure eligible homeowners are contacted directly; staff confirmed that the assessor’s (Brad’s) office will make those outreach calls.

Commissioner guidance: Commissioners clarified that relief would be decided by the board, that the statute’s 50% threshold is a legal requirement, and that abatement covers all taxing units (county, township, water district and other taxing bodies) because the abatement adjusts the taxable value used across those levies.

Next steps: County staff will prepare application packets, include an explanation of required documentation and contractor-estimate guidance, and direct outreach to eligible homeowners so they can file before the statutory deadline.