Board advances wildfire property tax relief resolution for Sept. 2020 losses

County Assessor Bronson Rueta and staff briefed the board on March 3 on a resolution implementing property tax relief authorized by the legislature under Senate Bill 1545 (2024).

Rueta said the authority allows owners of residences that burned during the September 2020 fires — and that have been rebuilt and remain owned by the same owners who held them at the time of the fires — to file a form with the assessor’s office by April 15 each year to reset assessed value to fiscal year 2020–21 levels. Staff identified 31 properties in the county that meet those criteria.

Under the statute and staff recommendation, the reduced assessed value would then grow at 3 percent annually after reset, provided the owners continue to file the form each year. Rueta said the resolution establishes the process for these homeowners to apply for the tax benefit. Commissioners confirmed the program is strictly retroactive to the Sept. 2020 fires and would not automatically apply to future losses without additional legislative action.

Commissioner Helm moved to advance the resolution to the business meeting for approval; Commissioner Schroeder seconded. The clerk polled the board and the motion passed 5–0.

Staff said placing the resolution on the books will also create a procedural and data record the county could use in future legislative advocacy about disaster relief and property tax treatment.