A county official explained the process for seeking real property disaster-relief abatement under ASA 79 16 13 after a May 18 tornado damaged farm and residential property in Pratt County.

A county staff member summarized the statute and the county’s role: “ASA 79 16 13 allows a taxpayer to file a real property disaster relief application under certain circumstances,” the staff member said, adding that one statutory test is whether the cost to restore equals or exceeds 50% of the structure’s market value before the damage.

A resident identified as DJ described damage to multiple buildings on his property and said one agricultural building (24 by 32) has already been replaced and a 50-by-100 building is planned for replacement in the same footprint. He and staff discussed documentation needs for a discretionary abatement, including deeds and paper estimates from contractors or adjusters. The staff member said the county would draft an order that sets out the statute’s required findings if the property owner wishes to proceed.

Officials noted the county’s decision is discretionary and that a broad, countywide disaster (for example, a tornado that destroyed an entire city) could make county-level abatements fiscally infeasible because other taxing entities rely on the revenue. The staff member said county staff would prepare a written order and that abatement decisions for subsequent tax years depend on what the property owner does with the property and any reconstruction timing.

No formal abatement decision was made at the meeting; staff requested deed and supporting estimates from the property owner so county counsel can draft a proposed order for the commissioners to consider.