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County assessor briefs property owners on Form 425 after Cottonwood fire, warns of statutory limits
Summary
Lincoln County Assessor Julie Singer explained how landowners can use Form 425 to request valuation adjustments after the March Cottonwood fire, clarified the 20% damage threshold for structures and stressed that the county’s authority to reduce land values is limited by statute.
Lincoln County Assessor Julie Singer addressed the board and residents to explain how to use Form 425 (Report of Damaged Real Property) following the recent Cottonwood fire and similar recent events.
Singer said qualifying damage must have occurred after the January 1 assessment date and before July 1 and must exceed 20% of the current assessed value to be considered. She explained that the form is filed with the county clerk and, as the law currently reads, must be filed per parcel (a possible legislative change to allow one application for multiple parcels was noted as under discussion at the Department of Revenue).
Multiple commissioners stressed they want landowners to understand the board’s limited authority. Several commissioners and Singer reiterated that the county typically can adjust values for physical buildings or other real property the assessor values (houses, barns, shops) but cannot reduce assessed values for crop loss or livestock because those are not classified as damaged real property under current statute. For example, Singer said, "If the damage does not affect the land itself — such as crop loss or lost livestock — the county's evaluation options are limited." She urged landowners to visit the assessor’s office for parcel-by-parcel guidance.
Singer said the Department of Revenue planned a webinar on May 20 aimed at assessors, clerks and county board members to clarify processes. She also encouraged landowners to explore federal and state aid programs (USDA/FEMA and other assistance) and to document losses with photos and other records: "The burden of proof is on the taxpayer," she said, citing evidence and photos as key to petitions.
The board asked the assessor’s office to continue outreach, to provide links to the Department of Revenue webinar and to coordinate with neighboring counties where petitions may be filed. Commissioners emphasized that filing gives landowners due process even when the statute limits the scope of relief.
