Help For Property Owners Affected By 2020 Fire

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.

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/Damaged-

Destroyed-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.