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School District Allows For Excise Tax Exemption


The Lincoln County School District now has the application forms ready to download from their website for anyone who is interested in applying for a waiver from the construction excise tax to rebuild after the Echo Mountain Complex fires. The LCSD board passed the resolution for CONSTRUCTION EXCISE TAX TEMPORARY NATURAL DISASTER EXCLUSION RESOLUTION # 2020/21-5 effective immediately. There are pre-qualifications that must be met in order to be eligible for this waiver. Criteria from the Board resolution are as follows:


  1. The home being replaced was damaged by the Echo Mountain Complex Fire in September of 2020.

  2. The homeowner requesting the building permit owned and occupied the property at the time of the fire.

  3. 3. The home must be the homeowner’s primary place of residence and cannot be a rental or vacation home.

  4. The home being rebuilt cannot add new or significant additional square footage to the previous residence.

  5. The homeowner requests the temporary waiver prior to June 30, 2021.

The exclusion is effective immediately upon approval by the Lincoln County School District Board and Superintendent and expires on June 30, 2021.

The Waiver Request form will be downloadable from the Budget & Finances page and News Items section of the LCSD website at https://lincoln.k12.or.us/our-district/budget/

Any questions or concerns may be directed to Facilities and Maintenance assistant, Annette Brooks-Flatt annette.brooks-flatt@lincoln.k12.or.us




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