Building excise tax exemption for households rebuilding after forest fires Information

The Lincoln County School District (LCSD) announced this week that application forms can be downloaded from its website so anyone who can apply for construction excise tax exemption can be rebuilt after the Echo Mountain Complex fire.

The LCSD board has passed the resolution on the immediately applicable tax. The building consumption tax is a one-time surcharge for new buildings that goes directly to the local school district. Representative David Gomberg, the Lincoln County Board of Commissioners, and LCSD have been working for several months to create a tax exemption for this tax.

“I want changes to help us rebuild and restore as quickly as possible. And I want to be ready if a major and more serious natural disaster occurs on the coast, ”said Rep. Gomberg in October.

There are pre-qualifications that must be met in order to be eligible for this waiver. The criteria of the board resolution include:

– The house to be replaced was damaged by the fire of the Echo Mountain Complex in September 2020.

– The homeowner applying for the building permit owned and occupied the property at the time of the fire.

– The house must be the homeowner’s main residence and not be a rental or holiday home.

– The rebuilt house cannot add new or significant additional square meters to the previous residence.

– The homeowner requests the temporary waiver before June 30, 2021.

The exclusion will take effect immediately upon approval by the Lincoln County School District Board and the Superintendent and will expire June 30, 2021.

The form to request a waiver can be downloaded from the Budget & Finance page and the News section of the LCSD website at